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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Номер UILC Тема Дата публикации
2000-0164 121.01-03 Exclusion of Gain from Sale of Principal Residence (Amended by P. 09/30/2000
2000-0163 408A.00-00 Roth IRA 09/30/2000
2000-0162 3401.01-00 Definitions; Wages Subject to Withholding 09/30/2000
2000-0161 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2000
2000-0159 408A.00-00 Roth IRA 09/30/2000
2000-0158 7701.00-00 Definitions 09/30/2000
2000-0157 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0156 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0155 1361.00-00 Definitions 09/30/2000
2000-0154 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0153 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0152 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0151 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0150 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0149 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0148 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0147 6109.00-00 Identifying Numbers 09/30/2000
2000-0146 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 09/30/2000
2000-0144 9100.31-00 Extension of Time for Making Certain Elections; Reg. 301.7701-3 C 09/30/2000
2000-0143 9100.00-00 Extension of Time for Making Certain Elections 09/30/2000
2000-0142 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0141 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0140 170.09-00 Charitable, Etc. Contributions and Gifts; Donees of Charitable Co 09/30/2000

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