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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编号 UILC 主题 发布日期
2000-0189 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000
2000-0188 1362.02-00 Election by Small Business Corporation 09/30/2000
2000-0187 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0186 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0185 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0184 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 09/30/2000
2000-0183 86.01-01 Social Security and Tier 1 Railroad Retirement Benefits; Computat 09/30/2000
2000-0182 3121.01-01 Definitions; Wages; Back Pay 09/30/2000
2000-0181 1362.01-02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0180 408A.00-00 Roth IRA 09/30/2000
2000-0179 4081.00-00 Gasoline and Diesel Fuels 09/30/2000
2000-0178 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0177 1362.01-02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0176 104.02-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/30/2000
2000-0175 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0174 1362.00-00 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0173 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0172 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0171 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0170 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0169 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0168 1402.00-00 Definitions 09/30/2000
2000-0167 7701.02-00 Definitions; Partnerships v. Associations 09/30/2000
2000-0166 61.17-03 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 09/30/2000
2000-0165 9114.03-03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000

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