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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51 - 100 of 3,025 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2009-0232 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 07/28/2012
2001-0011 104.04-00 Armed Services, etc. 03/30/2001
2006-0087 104.04-00 Armed Services, etc. 12/05/2006
2008-0022 104.04-00 Armed Services, etc. 06/24/2008
2018-0016 104.04-00 Armed Services, etc. 09/28/2018
2005-0127 61.30-00 Assignments 07/28/2012
2005-0128 61.30-00 Assignments 07/27/2012
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 07/28/2012
2001-0063 9114.03-02 Australia 07/24/2012
2003-0228 9114.03-02 Australia 07/27/2012
2005-0116 9114.03-03 Austria 07/29/2012
2002-0221 6402.00-00 Authority to Make Credits or Refunds 12/23/2002
2004-0065 6402.00-00 Authority to Make Credits or Refunds 07/25/2012
2010-0135 6402.00-00 Authority to Make Credits or Refunds 07/27/2012
2010-0010 6402.00-00; 6413.00-00 Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes 07/27/2012
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/08/2007
2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 07/25/2012
2007-0033 1301.00-00 Averaging of Farm Income 09/27/2007
2008-0030 1301.00-00 Averaging of Farm Income 09/23/2008
2003-0080 162.08-02 Away From Home v. Not Away From Home 07/28/2012
2003-0135 162.08-02 Away From Home v. Not Away From Home 07/27/2012
2011-0033 162.08-02 Away From Home v. Not Away From Home 07/29/2012
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 07/25/2012
2001-0187 3121.01-01 Back Pay 07/27/2012
2006-0023 3401.01-01 Back Pay 07/27/2012
2000-0011 00 Backup Withholding 06/30/2000
2000-0211 00 Backup Withholding 09/30/2000
2009-0216 3406.00-00 Backup Withholding 07/27/2012
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 07/27/2012
2008-0015 86.01-04 Base Amount 06/24/2008
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 07/27/2012
2016-0020 408.02-01 Benefit Distributions 03/29/2016
2008-0009 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/24/2008
2008-0014 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/24/2008
2009-0112 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/27/2009
2021-0010 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/25/2021
2011-0034 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 06/24/2011
2000-0028 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 06/30/2000
2003-0018 911.01-00 Bona Fide Resident 07/23/2012
2012-0014 61.15-03 Bond 07/27/2012
2002-0073 501.07-05 Business with Nonmembers 07/29/2012
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0077 125.00-00 Cafeteria Plans 01/09/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
2018-0032 125.00-00 Cafeteria Plans 12/28/2018

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