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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尋求幫助
編號 UILC 主題 發布日期
2001-0194 501.03-20 Religious Organizations 09/24/2001
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0192 6039.00-00 Information Required in Connection With Certain Options 09/21/2001
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 09/21/2001
2001-0190 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0189 274.08-00 Substantiation 09/25/2001
2001-0188 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0187 3121.01-01 Back Pay 09/21/2001
2001-0186 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0185 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0184 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0183 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0182 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0181 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0180 3121.14-00 Concurrent Employment 09/24/2001
2001-0179 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0178 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0177 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0176 61.00-00 Gross Income v. Not Gross Income 09/25/2001
2001-0175 861.00-00 Income From Sources Within the U.S. 09/26/2001
2001-0174 861.00-00 Income From Sources Within the U.S. 09/21/2001
2001-0173 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0172 3121.02-07 Mandatory Coverage of State, etc., Employees 09/21/2001
2001-0171 61.00-00 Gross Income v. Not Gross Income 09/21/2001
2001-0170 121.01-00 General Requirements 09/21/2001

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