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 - 200 of 2,914 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
2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
2018-0003 1031.05-00 Deferred Exchanges 03/30/2018
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2017-0026 415.01-02 Adjustment to Benefit 09/29/2017
2017-0025 213.00-00 Medical, Dental, etc., Expenses 09/29/2017
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2017-0022 162.33-02 Qualifying Events 09/29/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0019 3121.02-09 Employee of Charitable, etc., Organizations 09/29/2017
2017-0018 408.03-00 Rollover Contributions 07/16/2017
2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 07/16/2017
2017-0016 61.00-00 Gross Income v. Not Gross Income 07/16/2017
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 07/16/2017
2017-0014 165.08-00 Wagering Losses 07/16/2017
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2017-0012 3121.16-02 Nonqualified Deferred Compensation Plans 07/16/2017
2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 07/16/2017
2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2017-0009 9999.98-00 Not Able to Identify Under Present List 07/16/2017
2017-0008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/04/2017
2017-0007 132.08-04 Parking 04/04/2017
2017-0006 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 04/04/2017
2017-0005 223.00-00 Health Savings Accounts 04/04/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2017-0003 223.00-00 Health Savings Accounts 04/04/2017
2017-0002 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2017-0001 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/09/2017
2016-0085 132.10-00 Transit Passes / Van Pools 01/09/2017
2016-0084 1402.08-00 Members of Certain Religious Faiths 01/09/2017
2016-0083 1402.01-00 Net Earnings From Self-Employment 01/09/2017
2016-0082 223.00-00 Health Savings Accounts 01/09/2017
2016-0081 1402.01-00 Net Earnings From Self-Employment 01/09/2017
2016-0080 408.00-00; 408A.00-00 Individual Retirement Accounts; Roth IRA 01/09/2017
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 01/09/2017
2016-0078 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/09/2017
2016-0077 125.00-00 Cafeteria Plans 01/09/2017
2016-0076 47.00-00; 168.29-02 Rehabilitation Credit; Tax-Exempt Use Property 01/09/2017
2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 01/09/2017
2016-0074 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 01/09/2017
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/09/2017
2016-0072 401.06-00 Required Distributions 01/09/2017
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
2016-0070 6055.00-00; 6056.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans 10/12/2016
2016-0069 1402.00-00; 164.11-00 Definitions; Self-Employment Taxes 10/12/2016
2016-0068 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans 10/12/2016
2016-0067 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2016
2016-0066 61.00-00 Gross Income v. Not Gross Income 10/12/2016
2016-0065 1362.01-03 Late Elections 10/12/2016
2016-0064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2016
2016-0063 170.12-07 Expectation of Benefit 10/12/2016
2016-0062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/12/2016
2016-0061 223.00-00 Health Savings Accounts 10/12/2016
2016-0060 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0059 223.00-00; 125.00-00; 213.00-00 Health Savings Accounts; Cafeteria Plans; Medical, Dental, etc., Expenses 10/12/2016
2016-0058 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0057 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0056 223.00-00 Health Savings Accounts 10/12/2016
2016-0055 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0054 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0053 6056.00-00; 4980H.00-00; 5000A.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Shared Responsibility for Employers Regarding Health Coverage; Requirement to Maintain Minimum Essential Coverage 10/12/2016
2016-0052 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0051 106.00-00; 5000A.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded); Requirement to Maintain Minimum Essential Coverage 10/12/2016
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0049 402.08-00; 408.03-00 Rollover Contributions; Rollover Contributions 10/12/2016
2016-0048 105.00-00; 125.00-00 Accident and Health Plans (Excluded v. Not Excluded); Cafeteria Plans 10/12/2016
2016-0047 414.07-00 Governmental Plan 10/12/2016
2016-0046 9999.00-00; 119.00-00 Miscellaneous Issues; Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 10/12/2016
2016-0045 4980B.00-00; 4980B.02-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00 et. seq.); Continuation Coverage Requirements 10/12/2016
2016-0044 414.07-00 Governmental Plan 10/12/2016
2016-0043 4980B.02-00 Continuation Coverage Requirements 10/12/2016
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016
2016-0041 761.01-00 Partnership 06/28/2016
2016-0040 1401.02-00 Relief from Taxes by Certain International Agreements 06/28/2016
2016-0039 401.06-00 Required Distributions 06/28/2016
2016-0038 2001.00-00; 2010.00-00 Imposition and Rate of Tax; Unified Credit Against Estate Tax 06/28/2016
2016-0037 9300.40-00 Conservation Easements 06/28/2016
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/28/2016
2016-0035 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0034 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0033 408.06-00 Distributions 06/28/2016
2016-0032 104.02-00 Workmen's Compensation 06/28/2016
2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/28/2016
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2016
2016-0029 139F.00-00 Certain Amounts Received by Wrongfully Incarcerated Individuals 06/28/2016
2016-0028 104.02-00 Workmen's Compensation 06/28/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
2016-0026 6041.09-00 Payments to Employees 03/29/2016
2016-0025 9431.02-00 Taxation based on residency status 03/29/2016
2016-0024 6055.00-00; 6056.00-00; 6694.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Understatement of Taxpayer's Liability by Income Tax Return Preparer 03/29/2016
2016-0023 9999.98-00 Not Able to Identify Under Present List 03/29/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2016-0021 9831.00-00; 1372.00-00; 162.35-02 Exceptions to the Applicability of Chapter 100; Treatment Of Fringe Benefits; Cafeteria Plans ISP: Health Insurance Deductibility for Self-Employed Individuals 03/29/2016
2016-0020 408.02-01 Benefit Distributions 03/29/2016
2016-0019 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0018 104.02-00 Workmen's Compensation 03/29/2016
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/29/2016
2016-0016 104.02-00 Workmen's Compensation 03/29/2016
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 03/29/2016
2016-0014 223.00-00 Health Savings Accounts 03/29/2016
2016-0013 213.05-00 Medical Care 03/29/2016
2016-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0011 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2016
2016-0009 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0008 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0007 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0006 104.02-00 Workmen's Compensation 03/29/2016
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/29/2016
2016-0004 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0003 223.00-00 Health Savings Accounts 03/29/2016
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2015-0045 9114.03-55 Portugal 01/05/2016
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2015-0041 132.10-00 Transit Passes / Van Pools 01/05/2016
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2015-0039 7701.03-08 Ordinary Trusts 01/05/2016
2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 01/05/2016
2015-0037 412.06-00 Minimum Funding Waiver 01/05/2016
2015-0035 408.03-00 Rollover Contributions 01/05/2016
2015-0034 61.40-00 Governmental Benefits and Subsidies 01/05/2016
2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/05/2016
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/05/2016
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/29/2015
2015-0029 1362.01-03 Late Elections 09/29/2015
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/02/2015
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/29/2015
2015-0023 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2015-0022 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2015-0021 402.08-01 Rollover Lump Sums 07/06/2015
2015-0020 61.40-00 Governmental Benefits and Subsidies 07/06/2015
2015-0019 152.00-00 Dependent Defined 07/06/2015
2015-0018 671.02-00 Persons Treated as Grantors 07/06/2015
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2015
2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0015 408.03-00 Rollover Contributions 07/06/2015
2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/06/2015
2015-0012 408.06-00 Distributions 03/27/2015
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2015-0009 274.08-00 Substantiation 03/27/2015
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015
2015-0006 451.20-00 Cash Method 03/27/2015
2015-0005 3101.00-00; 3121.01-10; 3121.04-09 Rate and Measure of Employee Tax; Domestic Service; Domestic Service 03/27/2015
2015-0004 132.10-00 Transit Passes / Van Pools 03/27/2015
2015-0003 457.07-02 Unforeseeable Emergency 03/27/2015
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2014-0044 1.00-00 Tax Imposed 01/14/2015
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015
2014-0042 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2014-0041 9999.98-00 Not Able to Identify Under Present List 01/14/2015
2014-0040 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2014-0039 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2014-0038 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 01/14/2015
2014-0037 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2014-0036 1362.01-02; 1362.02-01 Election After Termination; Revocation 10/03/2014
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/03/2014
2014-0034 336.00-00; 337.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation; Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates 10/03/2014
2014-0033 7701.21-00; 877.00-00; 877A.00-00 Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation 10/03/2014
2014-0032 104.03-00 Damages 10/03/2014
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 10/03/2014
2014-0030 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 10/03/2014
2014-0028 132.10-00 Transit Passes / Van Pools 10/03/2014
2014-0027 3121.02-00 Employment 10/03/2014
2014-0026 83.03-01; 457.08-07; 3121.16-02 Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans 10/03/2014
2014-0025 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2014-0024 61.22-00 Discharge of Indebtedness 10/03/2014
2014-0023 1502.75-00 Filing Requirements 10/03/2014
2014-0022 3302.00-00; 3306.01-00 Credits Against Tax for Contributions to State Unemployment Funds; Employers 07/01/2014
2014-0021 3121.02-10 Student Employee of School, etc. 07/01/2014
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/01/2014
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 07/01/2014
2014-0018 61.22-00 Discharge of Indebtedness 07/01/2014
2014-0017 132.08-04 Parking 07/01/2014
2014-0016 117.00-00 Qualified Scholarships 07/01/2014
2014-0015 61.22-00 Discharge of Indebtedness 07/01/2014
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 07/01/2014
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 07/01/2014
2014-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/01/2014

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