An Information Letter provides general statements of well-defined law without applying them to a specific set of facts. They are provided by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of their constituents, or by congress-persons on their own behalf. 

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숫자 UILC 주제 출시일
2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 03/17/2004
2004-0047 1362.01-03 Late Elections 03/17/2004
2004-0046 132.00-00 Certain Fringe Benefits 03/17/2004
2004-0045 9999.98-00 Not Able to Identify Under Present List 03/30/2004
2004-0044 1362.00-00 Election by Small Business Corporation 03/30/2004
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/17/2004
2004-0042 1362.00-00 Election by Small Business Corporation 03/17/2004
2004-0041 1362.02-01 Revocation 03/17/2004
2004-0040 1361.03-02 Qualified Subchapter S Trusts 03/16/2004
2004-0039 1362.02-01 Revocation 03/16/2004
2004-0038 1362.02-01 Revocation 03/16/2004
2004-0037 1362.02-01 Revocation 03/16/2004
2004-0036 1362.01-03 Late Elections 03/16/2004
2004-0035 162.07-04 Employee Benefits 03/16/2004
2004-0034 1362.00-00 Election by Small Business Corporation 03/16/2004
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 03/16/2004
2004-0032 61.09-09 Military Services 03/16/2004
2004-0031 1362.00-00 Election by Small Business Corporation 03/15/2004
2004-0030 1362.01-03 Late Elections 03/15/2004
2004-0029 1362.01-03 Late Elections 03/15/2004
2004-0028 61.09-29 Payment of Legal Fees 03/16/2004
2004-0027 1362.01-03 Late Elections 03/15/2004
2004-0026 1362.00-00 Election by Small Business Corporation 03/15/2004
2004-0025 1362.01-02 Election After Termination 03/15/2004
2004-0024 1362.01-03 Late Elections 03/15/2004

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