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. 

Note: Information letters are advisory only and have no binding effect on the IRS.

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숫자 UILC 주제 출시일
2002-0132 3402.05-00 Withholding Exemptions and Exemption Certificates 09/24/2002
2002-0131 1362.00-00 Election by Small Business Corporation 09/26/2002
2002-0130 6655.04-02 Time For Payment 09/24/2002
2002-0129 911.00-00 Citizens or Residents of the United States Living Abroad 09/24/2002
2002-0128 3231.01-00 Employers v. Not Employers 09/24/2002
2002-0127 3231.01-00 Employers v. Not Employers 09/24/2002
2002-0126 3231.01-00 Employers v. Not Employers 09/24/2002
2002-0125 3231.01-00 Employers v. Not Employers 09/24/2002
2002-0124 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/26/2002
2002-0123 1362.02-01 Revocation 09/24/2002
2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 09/30/2002
2002-0121 1362.00-00 Index Number: 9100.00-00 Election by Small Business Corporation 2002-0121 Extension of Time for Making Certain Elections 09/24/2002
2002-0120 6045.08-00 Form and Content of Required Report 09/24/2002
2002-0119 1362.00-00 Election by Small Business Corporation 09/24/2002
2002-0118 3231.01-00 Employers v. Not Employers 09/24/2002
2002-0117 132.10-00 Transit Passes / Van Pools 09/24/2002
2002-0116 132.10-00 Transit Passes / Van Pools 09/24/2002
2002-0115 3231.01-00 Employers v. Not Employers 09/24/2002
2002-0114 3231.01-00 Employers v. Not Employers 09/24/2002
2002-0113 132.10-00 Transit Passes / Van Pools 09/24/2002
2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/24/2002
2002-0111 86.02-00 Social Security Benefit 07/02/2002
2002-0110 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0109 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0108 1362.00-00 Election by Small Business Corporation 06/25/2002