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.

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

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Number Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0125 Gross Income v. Not Gross Income; Interest 06/30/2000
2000-0134 Reimbursement for Expenses of Moving 09/30/2000
2000-0166 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 09/30/2000
2000-0183 Social Security and Tier 1 Railroad Retirement Benefits; Computat 09/30/2000
2000-0299 Credit for Qualified Electric Vehicles 12/29/2000
2000-0381 Taxable Income Defined; Additional Standard Deduction For Aged an 07/27/2012
2000-0402 Credit for Adoption Expenses; Year Credit Allowed - In General; D 07/27/2012
2000-0407 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2001-0065 Maximum Capital Gains Rate 07/26/2012
2001-0079 Definitions 07/25/2012
2001-0083 Gross Income v. Not Gross Income 07/27/2012
2001-0124 Definitions and Special Rules; Head of Household 07/25/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2001-0142 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 06/29/2001
2000-0007 0 Depreciation 03/31/2000
2000-0008 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 03/31/2000
2000-0009 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 03/31/2000
2000-0010 0 Hope and Lifetime Learning Credits 06/30/2000
2000-0017 0 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 06/30/2000
2000-0019 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0023 0 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 2000-0023 Income Tax Collected at Source; Supplemental Payments 06/30/2000
2000-0025 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0037 0 Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land 06/30/2000
2000-0041 0 Installment Method (Available v. Not Available) 06/30/2000
2000-0042 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0044 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0049 0 Charitable, Etc. Contributions and Gifts; Travel Expenses 06/30/2000
2000-0055 0 Installment Method (Available v. Not Available) 06/30/2000
2000-0067 0 Contributions to the Capital of a Corporation 06/30/2000
2000-0075 0 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000
2000-0078 0 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000
2000-0085 0 Definitions and Special Rules; Export Receipts 06/30/2000
2000-0087 0 Modified Accelerated Cost Recovery System 06/30/2000
2000-0127 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 09/30/2000
2000-0130 0 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 09/30/2000
2000-0140 0 Charitable, Etc. Contributions and Gifts; Donees of Charitable Co 09/30/2000
2000-0141 0 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0142 0 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0222 0 Contributions to Employer Liability Trusts; Amortization of Refor 09/30/2000
2000-0227 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 09/30/2000
2000-0252 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0256 0 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0261 0 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0279 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0293 0 Trade or Business (Deductible v. Not Deductible) 12/29/2000
2000-0295 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0306 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0307 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0308 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0309 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0310 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0312 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0313 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0314 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0315 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0316 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0317 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0318 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0319 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0320 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0321 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0322 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0323 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0324 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0325 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0326 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0327 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0328 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0329 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0330 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0331 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0332 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0333 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0334 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0335 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0336 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0337 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0338 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0339 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0340 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0341 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0342 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0343 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0344 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0345 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0346 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0347 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0348 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0349 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0350 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0351 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0352 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0353 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0354 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0355 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0356 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0357 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0358 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0359 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0360 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000

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