Information Letters
Instructions: More Information:

An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf.

More about Information Letters

NOTE: Information letters are advisory only and have no binding effect on the IRS.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help
1 - 25 of 2,681 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2013-0015 2501.00-00; 6039F.00-00 Imposition of Gift Tax (Imposed v. Not Imposed);Notice of Large Gifts Received from Foreign Persons; ADMINISTRATION: Authority of officers of Internal Revenue
2013-0014 170.14-00 Qualified Conservation Contribution
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation
2013-0012 9114.03-13 Germany
2013-0011 213.00-00 Medical, Dental, etc., Expenses
2013-0010 162.15-02 Cost of Materials
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded)
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances
2013-0006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest
2013-0005 9999.98-00 Not Able to Identify Under Present List
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations)
2013-0003 501.03-00 Religious, Charitable, etc., Institutions and Community Chest
2013-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest
2013-0001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest
2012-0072 152.08-02 Release of Exemption
2012-0071 3121.02-10 Student Employee of School, etc.
2012-0070 168.35-00 Retirements
2012-0069 3121.04-00 Employees
2012-0068 9999.98-00 Not Able to Identify Under Present List
2012-0067 3121.00-00 Definitions
2012-0066 9999.98-00 Not Able to Identify Under Present List
2012-0065 9999.98-00 Not Able to Identify Under Present List
2012-0064 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations
2012-0063 3402.05-00; 3402.06-00 Withholding Exemptions and Exemption Certificates; Supplemental Payments
« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader