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.
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Number
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UILC
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Subject
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Released
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2000-0012 | Gross Income v. Not Gross Income; Compensation for Services; Reti | 07/27/2012 | |
2000-0014 | Identifying Numbers | 07/23/2012 | |
2000-0033 | Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 07/29/2012 | |
2000-0053 | Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 07/26/2012 | |
2000-0066 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 | |
2000-0071 | Income From Discharge of Indebtedness; Exclusion From Gross Incom | 07/27/2012 | |
2000-0083 | Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding | 07/24/2012 | |
2000-0088 | Low-Income Housing Credit; Definitions and Special Rules | 07/26/2012 | |
2000-0094 | Definitions | 07/23/2012 | |
2000-0095 | Election by Small Business Corporation | 07/27/2012 | |
2000-0125 | Gross Income v. Not Gross Income; Interest | 07/27/2012 | |
2000-0134 | Reimbursement for Expenses of Moving | 07/23/2012 | |
2000-0143 | Extension of Time for Making Certain Elections | 07/27/2012 | |
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 | 07/23/2012 | |
2000-0167 | Definitions; Partnerships v. Associations | 07/27/2012 | |
2000-0179 | Gasoline and Diesel Fuels | 07/24/2012 | |
2000-0183 | Social Security and Tier 1 Railroad Retirement Benefits; Computat | 07/27/2012 | |
2000-0208 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/25/2012 | |
2000-0210 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/27/2012 | |
2000-0220 | Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable | 07/27/2012 | |
2000-0223 | Income Tax Collected at Source; Withholding Exemptions and Exempt | 07/27/2012 | |
2000-0237 | Individuals Providing Companion Sitting Placement Services | 07/26/2012 | |
2000-0298 | Meals or Lodging Furnished for Convenience of Employer (Excluded | 07/27/2012 | |
2000-0299 | Credit for Qualified Electric Vehicles | 07/24/2012 | |
2000-0381 | Taxable Income Defined; Additional Standard Deduction For Aged an | 07/27/2012 | |
2000-0390 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/23/2012 | |
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 | |
2000-0419 | Definitions | 07/25/2012 | |
2001-0011 | Armed Services, etc. | 07/27/2012 | |
2001-0012 | Overpayments; Credit of Overpayment; Collection After Assessment | 07/26/2012 | |
2001-0018 | Medical Care | 07/23/2012 | |
2001-0023 | Employment | 07/24/2012 | |
2001-0065 | Maximum Capital Gains Rate | 07/26/2012 | |
2001-0079 | Definitions | 07/25/2012 | |
2001-0082 | Definitions; Wages; Stock-based Remuneration and Stock Options | 07/23/2012 | |
2001-0083 | Gross Income v. Not Gross Income | 07/27/2012 | |
2001-0089 | Qualified Pension, Profit-Sharing, and Stock BonusPlan | 07/27/2012 | |
2001-0091 | Definitions; Wages; Back Pay | 07/27/2012 | |
2001-0119 | Definitions; Wages; Stock-based Remuneration and Stock Options | 07/25/2012 | |
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... | 07/27/2012 | |
2001-0212 | Election by Small Business Corporation | 07/26/2012 | |
2005-0024 | 3121.02-06 Voluntary Coverage of State, etc., Employees | 07/26/2012 | |
2000-0391 | .01-00 | Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain | 07/27/2012 |
2000-0007 | 0 | Depreciation | 07/27/2012 |
2000-0008 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/26/2012 |
2000-0009 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/29/2012 |
2000-0010 | 0 | Hope and Lifetime Learning Credits | 07/27/2012 |

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