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 2,879 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
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/30/2016
2016-0085 132.10-00 Transit Passes / Van Pools 12/30/2016
2016-0084 1402.08-00 Members of Certain Religious Faiths 12/30/2016
2016-0083 1402.01-00 Net Earnings From Self-Employment 12/30/2016
2016-0082 223.00-00 Health Savings Accounts 12/30/2016
2016-0081 1402.01-00 Net Earnings From Self-Employment 12/30/2016
2016-0080 408.00-00; 408A.00-00 Individual Retirement Accounts; Roth IRA 12/30/2016
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 12/30/2016
2016-0078 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 12/30/2016
2016-0077 125.00-00 Cafeteria Plans 12/30/2016
2016-0076 47.00-00; 168.29-02 Rehabilitation Credit; Tax-Exempt Use Property 12/30/2016
2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 12/30/2016
2016-0074 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 12/30/2016
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 12/30/2016
2016-0072 401.06-00 Required Distributions 12/30/2016
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 09/30/2016
2016-0070 6055.00-00; 6056.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans 09/30/2016
2016-0069 1402.00-00; 164.11-00 Definitions; Self-Employment Taxes 09/30/2016
2016-0068 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans 09/30/2016
2016-0067 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/30/2016
2016-0066 61.00-00 Gross Income v. Not Gross Income 09/30/2016
2016-0065 1362.01-03 Late Elections 09/30/2016
2016-0064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2016
2016-0063 170.12-07 Expectation of Benefit 09/30/2016
2016-0062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/30/2016

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader