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
|
|---|---|---|---|
| 2005-0151 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/22/2005 |
| 2005-0149 | 1362.01-03 | Late Elections | 09/22/2005 |
| 2005-0148 | 1362.01-03 | Late Elections | 09/22/2005 |
| 2005-0121 | 9999.98-00 | Not Able to Identify Under Present List | 09/22/2005 |
| 2005-0120 | 1211.00-00 | Limitation on Capital Losses | 09/22/2005 |
| 2005-0172 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 09/21/2005 |
| 2005-0171 | 1012.13-01 | Identification of Shares | 09/21/2005 |
| 2005-0170 | 1221.03-01 | Similar Property | 09/21/2005 |
| 2005-0169 | 1362.01-03 | Late Elections | 09/21/2005 |
| 2005-0166 | 1362.01-03 | Late Elections | 09/21/2005 |
| 2005-0165 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 09/21/2005 |
| 2005-0164 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 09/21/2005 |
| 2005-0159 | 1362.01-03 | Late Elections | 09/21/2005 |
| 2005-0156 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/21/2005 |
| 2005-0153 | 1362.00-00 | Election by Small Business Corporation | 09/21/2005 |
| 2005-0150 | 1362.01-03 | Late Elections | 09/21/2005 |
| 2005-0147 | 162.01-03 | Trade or Business v. Hobby | 09/21/2005 |
| 2005-0146 | 9999.98-00 | Not Able to Identify Under Present List | 09/21/2005 |
| 2005-0145 | 1362.01-03 | Late Elections | 09/21/2005 |
| 2005-0144 | 1362.00-00 | Election by Small Business Corporation | 09/21/2005 |
| 2005-0143 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/21/2005 |
| 2005-0142 | 1362.02-01 | Revocation | 09/21/2005 |
| 2005-0130 | 9999.98-00 | Not Able to Identify Under Present List | 09/19/2005 |
| 2005-0141 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/07/2005 |
| 2005-0140 | 1362.01-03 | Late Elections | 09/07/2005 |
| 2005-0139 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 09/07/2005 |
| 2005-0138 | 1362.01-03 | Late Elections | 09/07/2005 |
| 2005-0137 | 1362.01-03 | Late Elections | 09/07/2005 |
| 2005-0136 | 1362.01-03 | Late Elections | 09/07/2005 |
| 2005-0135 | 170.15-00 | Standard Mileage Rate | 09/07/2005 |
| 2005-0134 | 168.20-00 | Classification of Property | 09/07/2005 |
| 2005-0133 | 132.08-05 | Gyms and Athletic Facilities | 09/07/2005 |
| 2005-0132 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 09/07/2005 |
| 2005-0131 | 62.14-00 | Other | 09/06/2005 |
| 2005-0129 | 170.19-00 | Other | 09/06/2005 |
| 2005-0128 | 61.30-00 | Assignments | 09/06/2005 |
| 2005-0127 | 61.30-00 | Assignments | 09/06/2005 |
| 2005-0126 | 911.08-00 | Amounts Paid By U.S. or Agency Thereof | 09/06/2005 |
| 2005-0125 | 1012.13-01 | Identification of Shares | 09/06/2005 |
| 2005-0124 | 62.02-05 | Tool / Equipment Rental | 09/06/2005 |
| 2005-0123 | 61.00-00 | Gross Income v. Not Gross Income | 09/06/2005 |
| 2005-0122 | 9999.98-00 | Not Able to Identify Under Present List | 09/06/2005 |
| 2005-0119 | 1362.02-01 | Revocation | 09/06/2005 |
| 2005-0089 | 213.00-00 | Medical, Dental, etc., Expenses | 06/29/2005 |
| 2005-0081 | 61.00-00 | Gross Income v. Not Gross Income | 06/29/2005 |
| 2005-0072 | 221.00-00 | Deduction For Two-Earner Married Couples (Repealed 1986) | 06/29/2005 |
| 2005-0066 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/29/2005 |
| 2005-0118 | 170.12-07 | Expectation of Benefit | 06/23/2005 |
| 2005-0117 | 1362.01-03 | Late Elections | 06/23/2005 |
| 2005-0116 | 9114.03-03 | Austria | 06/23/2005 |
| 2005-0115 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 06/23/2005 |
| 2005-0114 | 1362.01-03 | Late Elections | 06/23/2005 |
| 2005-0113 | 1362.01-03 | Late Elections | 06/23/2005 |
| 2005-0112 | 1362.01-03 | Late Elections | 06/23/2005 |
| 2005-0111 | 164.01-00 | Real Property Taxes | 06/23/2005 |
| 2005-0110 | 170.11-00 | Ordinary Income and Capital Gain Property | 06/23/2005 |
| 2005-0109 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/23/2005 |
| 2005-0108 | 61.09-36 | Per Diem Allowances | 06/23/2005 |
| 2005-0107 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 06/23/2005 |
| 2005-0106 | 1362.01-03 | Late Elections | 06/23/2005 |
| 2005-0105 | 1362.01-03 | Late Elections | 06/23/2005 |
| 2005-0101 | 1362.01-03 | Late Elections | 06/23/2005 |
| 2005-0104 | 1362.01-03 | Late Elections | 06/22/2005 |
| 2005-0103 | 1362.01-03 | Late Elections | 06/22/2005 |
| 2005-0102 | 213.05-00 | Medical Care | 06/22/2005 |
| 2005-0100 | 1362.01-03 | Late Elections | 06/22/2005 |
| 2005-0099 | 1362.01-03 | Late Elections | 06/22/2005 |
| 2005-0098 | 7701.00-00 | Definitions | 06/22/2005 |
| 2005-0097 | 1362.02-01 | Revocation | 06/22/2005 |
| 2005-0096 | 1362.01-03 | Late Elections | 06/22/2005 |
| 2005-0095 | 1362.01-03 | Late Elections | 06/22/2005 |
| 2005-0094 | 3121.01-00 | Wages | 06/22/2005 |
| 2005-0093 | 871.03-00 | U.S. Trade or Business v. No U.S. Trade or Business | 06/22/2005 |
| 2005-0092 | 1362.00-00 | Election by Small Business Corporation | 06/22/2005 |
| 2005-0091 | 1362.01-03 | Late Elections | 06/22/2005 |
| 2005-0090 | 107.01-00 | Rental Allowance | 06/22/2005 |
| 2005-0088 | 1031.05-00 | Deferred Exchanges | 06/22/2005 |
| 2005-0087 | 6103.01-00 | General Rule | 06/22/2005 |
| 2005-0086 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 06/22/2005 |
| 2005-0085 | 1031.05-00 | Deferred Exchanges | 06/22/2005 |
| 2005-0084 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 06/22/2005 |
| 2005-0083 | 61.11-03 | Government Payments | 06/22/2005 |
| 2005-0080 | 911.05-00 | Restricted Country | 06/22/2005 |
| 2005-0079 | 61.11-03 | Government Payments | 06/22/2005 |
| 2005-0078 | 62.02-05 | Tool / Equipment Rental | 06/22/2005 |
| 2005-0076 | 61.11-03 | Government Payments | 06/22/2005 |
| 2005-0075 | 1031.05-00 | Deferred Exchanges | 06/22/2005 |
| 2005-0074 | 170.19-00 | Other | 06/22/2005 |
| 2005-0073 | 61.40-00 | Governmental Benefits and Subsidies | 06/22/2005 |
| 2005-0071 | 3121.02-10 | Student Employee of School, etc. | 06/22/2005 |
| 2005-0070 | 61.40-00 | Governmental Benefits and Subsidies | 06/22/2005 |
| 2005-0069 | 911.00-00 | Citizens or Residents of the United States Living Abroad | 06/22/2005 |
| 2005-0068 | 61.40-00 | Governmental Benefits and Subsidies | 06/22/2005 |
| 2005-0067 | 861.00-00 | Income From Sources Within the U.S. | 06/22/2005 |
| 2005-0065 | 131.00-00 | Certain Foster Care Payments | 06/22/2005 |
| 2005-0064 | 501.13-00 | Cemetery Companies | 06/22/2005 |
| 2005-0063 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 06/22/2005 |
| 2005-0082 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 06/21/2005 |
| 2005-0077 | 86.02-00 | Social Security Benefit | 06/21/2005 |
| 2005-0062 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 03/31/2005 |
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