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.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
2003-0314 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0313 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0312 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0311 1362.01-02 Election After Termination 12/27/2003
2003-0310 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0309 1362.02-01 Revocation 12/27/2003
2003-0308 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 12/27/2003
2003-0307 1362.01-03 Late Elections 12/31/2003
2003-0306 1362.01-03 Late Elections 12/31/2003
2003-0305 1362.01-03 Late Elections 12/31/2003
2003-0304 1362.01-03 Late Elections 12/31/2003
2003-0303 1362.00-00 Election by Small Business Corporation 12/31/2003
2003-0302 1362.01-03 Late Elections 12/31/2003
2003-0301 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0300 1362.00-00 Election by Small Business Corporation 12/31/2003
2003-0299 1362.01-03 Late Elections 12/27/2003
2003-0298 1362.01-03 Late Elections 12/31/2003
2003-0297 1362.02-01 Revocation 12/27/2003
2003-0296 1362.01-03 Late Elections 12/27/2003
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2003
2003-0294 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0293 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0292 1362.00-00 Election by Small Business Corporation 12/23/2003
2003-0291 1362.00-00 Election by Small Business Corporation 12/23/2003
2003-0290 1362.00-00 Election by Small Business Corporation 12/23/2003