Information Letters
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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.
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Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2005-0059 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2005 |
| 2005-0032 | 1402.00-00 | Definitions | 03/31/2005 |
| 2005-0057 | 6041.00-00 | Information at Source | 03/30/2005 |
| 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 |
| 2005-0013 | 1033.00-00 | Involuntary Conversion | 03/30/2005 |
| 2005-0004 | 170.19-00 | Other | 03/30/2005 |
| 2005-0001 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 03/30/2005 |
| 2005-0061 | 1362.02-01 | Revocation | 03/24/2005 |
| 2005-0060 | 1362.01-03 | Late Elections | 03/24/2005 |
| 2005-0058 | 1362.01-03 | Late Elections | 03/24/2005 |
| 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 |
| 2005-0045 | 62.02-02 | Reimbursements | 03/24/2005 |
| 2005-0022 | 1362.01-03 | Late Elections | 03/24/2005 |
| 2005-0015 | 162.08-00 | Travel (See Also Issues 162.12-06 and 162.13-03) | 03/24/2005 |
| 2005-0047 | 7701.00-00 | Definitions | 03/22/2005 |
| 2005-0046 | 9114.03-39 | Trinidad and Tobago | 03/22/2005 |
| 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 |
| 2005-0038 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/22/2005 |
| 2005-0037 | 1362.00-00 | Election by Small Business Corporation | 03/22/2005 |
| 2005-0036 | 1362.00-00 | Election by Small Business Corporation | 03/22/2005 |
| 2005-0035 | 1362.00-00 | Election by Small Business Corporation | 03/22/2005 |
| 2005-0034 | 1362.00-00 | Election by Small Business Corporation | 03/22/2005 |
| 2005-0033 | 1362.01-03 | Late Elections | 03/22/2005 |
| 2005-0031 | 424.01-00 | Modification, Extension or Renewal of Options | 03/22/2005 |
| 2005-0030 | 1362.00-00 | Election by Small Business Corporation | 03/22/2005 |
| 2005-0029 | 1362.00-00 | Election by Small Business Corporation | 03/22/2005 |
| 2005-0028 | 1362.02-01 | Revocation | 03/22/2005 |
| 2005-0027 | 1362.01-03 | Late Elections | 03/22/2005 |
| 2005-0026 | 1362.00-00 | Election by Small Business Corporation | 03/22/2005 |
| 2005-0025 | 7701.00-00 | Definitions | 03/22/2005 |
| 2005-0020 | 1362.01-03 | Late Elections | 03/22/2005 |
| 2005-0024 | 3121.02-06 Voluntary Coverage of State, etc., Employees | 03/21/2005 | |
| 2005-0023 | 1362.01-03 | Late Elections | 03/21/2005 |
| 2005-0021 | 61.40-00 | Governmental Benefits and Subsidies | 03/21/2005 |
| 2005-0019 | 61.40-00 | Governmental Benefits and Subsidies | 03/21/2005 |
| 2005-0018 | 107.00-00 | Rental Value of Parsonage (Excluded v. Not Excluded) | 03/21/2005 |
| 2005-0017 | 61.40-00 | Governmental Benefits and Subsidies | 03/21/2005 |
| 2005-0016 | 1211.00-00 | Limitation on Capital Losses | 03/21/2005 |
| 2005-0014 | 181.00-00 | (Repealed) Deduction for Certain Unused Investment Credit | 03/21/2005 |
| 2005-0012 | 3121.04-16 | Agent Drivers | 03/21/2005 |
| 2005-0011 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2005 |
| 2005-0010 | 457.09-04 | Transfers Between Plans | 03/21/2005 |
| 2005-0009 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2005 |
| 2005-0008 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2005 |
| 2005-0007 | 86.01-02 | Taxpayers to Whom Applies | 03/21/2005 |
| 2005-0006 | 61.40-00 | Governmental Benefits and Subsidies | 03/21/2005 |
| 2005-0005 | 61.40-00 | Governmental Benefits and Subsidies | 03/21/2005 |
| 2005-0003 | 61.00-00 | Gross Income v. Not Gross Income | 03/21/2005 |
| 2005-0002 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/21/2005 |
| 2004-0234 | 893.02-00 | Compensation for Official Services Rendered to Foreign Government or International Organization | 12/23/2004 |
| 2004-0210 | 1362.01-03 | Late Elections | 12/23/2004 |
| 2004-0188 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 12/23/2004 |
| 2004-0186 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 12/23/2004 |
| 2004-0183 | 1362.01-03 | Late Elections | 12/23/2004 |
| 2004-0181 | 1362.00-00 | Election by Small Business Corporation | 12/23/2004 |
| 2004-0179 | 3121.04-16 | Agent Drivers | 12/23/2004 |
| 2004-0173 | 61.00-00 | Gross Income v. Not Gross Income | 12/23/2004 |
| 2004-0158 | 141.00-00 | Private Activity Bond; Qualified Bond | 12/23/2004 |
| 2004-0235 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 12/22/2004 |
| 2004-0233 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0232 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 12/22/2004 |
| 2004-0231 | 9999.98-00 | Not Able to Identify Under Present List | 12/22/2004 |
| 2004-0230 | 1031.06-00 | Multi-Party Exchanges | 12/22/2004 |
| 2004-0229 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0228 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0227 | 1362.01-03 | Late Elections; Election by Small Business Corporation | 12/22/2004 |
| 2004-0226 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0225 | 1362.02-01 | Revocation | 12/22/2004 |
| 2004-0224 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0223 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0222 | 3231.01-00 | Employers v. Not Employers | 12/22/2004 |
| 2004-0221 | 9114.03-06 | Canada | 12/22/2004 |
| 2004-0220 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0219 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0218 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0217 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0216 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0215 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0214 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0213 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0212 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0211 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0209 | 3231.01-00 | Employers v. Not Employers | 12/22/2004 |
| 2004-0208 | 457.08-01 | Eligible Employer | 12/22/2004 |
| 2004-0207 | 457.10-00 | Ineligible Plans | 12/22/2004 |
| 2004-0206 | 6051.00-00 | Receipts for Employees | 12/22/2004 |
| 2004-0205 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0204 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0203 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0202 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 12/22/2004 |
| 2004-0201 | 9999.98-00 | Not Able to Identify Under Present List | 12/22/2004 |
| 2004-0200 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0199 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0198 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0197 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0196 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0195 | 3121.14-00 | Concurrent Employment 6413.02-00 Overpayments of Tax | 12/22/2004 |
| 2004-0194 | 1362.00-00 | Election by Small Business Corporation | 12/22/2004 |
| 2004-0193 | 280F.00-00 | Limitation on Investment Tax Credit and Depreciation for Luxury Automobiles Limitation Where Certain Property Used for Personal Purposes | 12/22/2004 |
| 2004-0192 | 457.08-01 | Eligible Employer | 12/22/2004 |
| 2004-0191 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 12/22/2004 |
| 2004-0190 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2004 |
| 2004-0189 | 9999.98-00 | Not Able to Identify Under Present List | 12/22/2004 |
| 2004-0187 | 213.05-00 | Medical Care | 12/22/2004 |
| 2004-0185 | 162.12-00 | Education | 12/22/2004 |
| 2004-0184 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0182 | 1362.01-03 | Late Elections | 12/22/2004 |
| 2004-0180 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 12/22/2004 |
| 2004-0178 | 62.02-05 | Tool / Equipment Rental | 12/22/2004 |
| 2004-0177 | 457.09-04 | Transfers Between Plans | 12/22/2004 |
| 2004-0176 | 901.01-03 | Definition of Income Tax | 12/22/2004 |
| 2004-0175 | 61.00-00 | Gross Income v. Not Gross Income | 12/21/2004 |
| 2004-0174 | 3401.04-01 | Employer v. Not an Employer | 12/21/2004 |
| 2004-0172 | 9999.98-00 | Not Able to Identify Under Present List | 12/21/2004 |
| 2004-0171 | 62.02-05 | Tool / Equipment Rental | 12/21/2004 |
| 2004-0170 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/21/2004 |
| 2004-0169 | 501.38-00 | Legislative and Political Propaganda Activities | 12/21/2004 |
| 2004-0167 | 451.13-00 | Prepaid and Advance Income | 09/16/2004 |
| 2004-0166 | 162.08-00 | Travel (See also UILC 162.12-06 and 162.13-03) | 09/16/2004 |
| 2004-0154 | 894.11-00 | Pensions | 09/16/2004 |
| 2004-0124 | 3121.01-16 | Agricultural Labor | 09/14/2004 |
| 2004-0123 | 62.02-05 | Tool / Equipment Rental | 09/14/2004 |
| 2004-0122 | 132.03-00 | Working Condition Fringe | 09/14/2004 |
| 2004-0121 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 09/14/2004 |
| 2004-0120 | 56.00-00 | Adjustments In Computing Alternative Minimum Taxable Income | 09/14/2004 |
| 2004-0119 | 3121.01-00 | Wages | 09/14/2004 |
| 2004-0118 | 164.12-00 | Other | 09/14/2004 |
| 2004-0165 | 3231.01-00 | Employers v. Not Employers | 09/13/2004 |
| 2004-0164 | 3231.01-00 | Employers v. Not Employers | 09/13/2004 |
| 2004-0163 | 3231.01-00 | Employers v. Not Employers | 09/13/2004 |
| 2004-0162 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0161 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0160 | 71.11-00 | Payments to Third Parties | 09/13/2004 |
| 2004-0159 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0158 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0157 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0156 | 3231.01-00 | Employers v. Not Employers | 09/13/2004 |
| 2004-0155 | 83.02-04 | Revocability of Election | 09/13/2004 |
| 2004-0153 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0152 | 1362.02-01 | Revocation | 09/13/2004 |
| 2004-0151 | 1362.02-01 | Revocation | 09/13/2004 |
| 2004-0150 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0149 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0148 | 1362.02-01 | Revocation | 09/13/2004 |
| 2004-0147 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0146 | 1362.02-01 | Revocation | 09/13/2004 |
| 2004-0145 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0144 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0143 | 1362.01-03 | Late Elections | 09/13/2004 |
| 2004-0142 | 1362.01-03 | Late Elections | 09/01/2004 |
| 2004-0141 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0140 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0139 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0138 | 1362.01-03 | Late Elections | 09/01/2004 |
| 2004-0137 | 1362.00-00 | Election by Small Business Corporation | 09/01/2004 |
| 2004-0136 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0135 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0134 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 09/01/2004 |
| 2004-0133 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0132 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0131 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0130 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0129 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0128 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0127 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/01/2004 |
| 2004-0126 | 3231.01-00 | Employers v. Not Employers | 09/01/2004 |
| 2004-0125 | 61.22-01 | Insolvency | 09/01/2004 |
| 2004-0117 | 1394.00-00 | Tax-Exempt Enterprise Zone Facility Bonds | 06/29/2004 |
| 2004-0116 | 1362.00-00 | Election by Small Business Corporation | 06/29/2004 |
| 2004-0115 | 6047.04-00 | Reports by Employers, Plan Administrators, Etc. | 06/29/2004 |
| 2004-0114 | 482.08-00 | Interest | 06/29/2004 |
| 2004-0113 | 9999.98-00 | Not Able to Identify Under Present List | 06/29/2004 |
| 2004-0112 | 179.02-00 | Election | 06/29/2004 |
| 2004-0111 | 911.11-03 | Reelection | 06/29/2004 |
| 2004-0110 | 1362.00-00 | Election by Small Business Corporation | 06/29/2004 |
| 2004-0109 | 9999.98-00 | Not Able to Identify Under Present List | 06/29/2004 |
| 2004-0106 | 1362.00-00 | Election by Small Business Corporation | 06/29/2004 |
| 2004-0105 | 1362.01-03 | Late Elections | 06/29/2004 |
| 2004-0104 | 1362.01-03 | Late Elections | 06/29/2004 |
| 2004-0103 | 1362.01-03 | Late Elections | 06/29/2004 |
| 2004-0102 | 1362.01-03 | Late Elections | 06/29/2004 |
| 2004-0092 | 402.01-00 | Exempt Trust | 06/29/2004 |
| 2004-0089 | 451.23-00 | Special Rules for Crop Insurance Proceeds | 06/29/2004 |
| 2004-0087 | 7436.00-00 | Proceedings for Determination of Employment Status | 06/29/2004 |
| 2004-0085 | 3121.01-11 | Supplemental Unemployment Benefit Plans | 06/29/2004 |
| 2004-0108 | 1212.00-00 | Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) | 06/28/2004 |
| 2004-0107 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2004 |
| 2004-0101 | 892.07-00 | International Organizations Qualifying for Exemption Under Section 892 | 06/28/2004 |
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