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.

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

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1 - 25 of 2,961 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
2019-0016 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 06/28/2019
2019-0015 223.00-00 Health Savings Accounts 06/28/2019
2019-0014 3121.02-07 Mandatory Coverage of State, etc., Employees 06/28/2019
2019-0013 125.00-00 Cafeteria Plans 06/28/2019
2019-0012 1402.00-00; 1402.05-00; 107.00-00; 107.01-00; 3401.02-00; 3401.04-02; 3121.04-01 Definitions; Ministers, Members of Religious Orders, Christian Science Practitioners (Election); Rental Value of Parsonage (Excluded v. Not Excluded); Rental Allowance; Renumeration Not Subject to Wit 06/28/2019
2019-0011 61.00-00 Gross Income v. Not Gross Income 06/28/2019
2019-0010 6053.00-00 Reporting of Tips 06/28/2019
2019-0009 501.12-00 Local Benevolent Life Insurance Associations, etc. 06/28/2019
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2019-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019
2019-0005 213.00-00 Medical, Dental, etc., Expenses 03/29/2019
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2019-0002 132.10-00 Transit Passes / Van Pools 03/29/2019
2019-0001 1400Z.01-00 Designation of Opportunity Zones 03/29/2019
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018
2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2018-0033 223.00-00 Health Savings Accounts 12/28/2018
2018-0032 125.00-00 Cafeteria Plans 12/28/2018
2018-0031 9999.98-00 Not Able to Identify Under Present List 12/28/2018
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2018-0029 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
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