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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尋求幫助
編號 UILC 主題 發布日期
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 06/22/2005
2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/31/2005
2005-0061 1362.02-01 Revocation 03/24/2005
2005-0060 1362.01-03 Late Elections 03/24/2005
2005-0059 9999.98-00 Not Able to Identify Under Present List 03/31/2005
2005-0058 1362.01-03 Late Elections 03/24/2005
2005-0057 6041.00-00 Information at Source 03/30/2005
2005-0056 141.01-04 Output Facilities 03/24/2005
2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 03/24/2005
2005-0054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005
2005-0053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 03/24/2005
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/24/2005
2005-0050 117.00-00 Qualified Scholarships 03/30/2005
2005-0049 61.14-00 Property Transactions 03/30/2005
2005-0048 1362.01-02 Election After Termination 03/30/2005
2005-0047 7701.00-00 Definitions 03/22/2005
2005-0046 9114.03-39 Trinidad and Tobago 03/22/2005
2005-0045 62.02-02 Reimbursements 03/24/2005
2005-0044 1362.01-03 Late Elections 03/22/2005
2005-0043 1362.01-03 Late Elections 03/22/2005
2005-0042 1362.01-03 Late Elections 03/22/2005
2005-0041 1362.01-03 Late Elections 03/22/2005
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 03/22/2005
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 03/22/2005