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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Номер UILC Тема Дата публикации
2001-0094 3402.12-00 Income Tax Collected at Source; Voluntary Withholding 06/29/2001
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 06/29/2001
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 06/29/2001
2001-0091 3121.01-01 Definitions; Wages; Back Pay 06/29/2001
2001-0090 132.00-00 Certain Fringe Benefits 06/29/2001
2001-0089 401.00-00 Qualified Pension, Profit-Sharing, and Stock BonusPlan 06/29/2001
2001-0088 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0087 3121.04-01 Definitions; Employees; Common Law Tests 06/29/2001
2001-0086 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0085 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0084 61.00-00 Gross Income v. Not Gross Income 06/29/2001
2001-0083 61.00-00 Gross Income v. Not Gross Income 06/29/2001
2001-0082 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0081 25A.00-00 Hope and Lifetime Learning Credits 06/29/2001
2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0079 3121-00 Definitions 06/29/2001
2001-0078 6109.00-00 Identifying Numbers 06/29/2001
2001-0077 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0076 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0075 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 03/30/2001
2001-0073 4221.00-00 Certain Tax-Free Sales 03/30/2001
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 03/30/2001
2001-0071 3121.00-00 Definitions 03/30/2001
2001-0070 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001