Information Letters
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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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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 Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0001 etter 2000-0001 Definitions Relating to Corporate Reorganizations (UILC 368.00-00). 07/28/2012
2017-0009 9999.98-00 Not Able to Identify Under Present List 07/16/2017
2016-0023 9999.98-00 Not Able to Identify Under Present List 03/29/2016
2014-0041 9999.98-00 Not Able to Identify Under Present List 01/14/2015
2014-0030 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2014-0025 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2013-0028 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0027 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0024 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0017 9999.98-00 Not Able to Identify Under Present List 07/01/2013
2013-0005 9999.98-00 Not Able to Identify Under Present List 04/10/2013
2012-0068 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0066 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0065 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0056 9999.98-00 Not Able to Identify Under Present List 10/18/2012
2011-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0093 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2011-0084 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0081 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0080 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2011-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2011-0041 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2010-0254 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0241 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0229 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0046 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0045 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0030 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0026 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0023 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0021 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2010-0017 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0015 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0243 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2009-0215 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0053 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0052 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2009-0051 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0050 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0049 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2009-0044 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0043 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2009-0034 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0033 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2009-0022 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0021 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0018 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0011 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2009-0009 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0005 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0003 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0002 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2008-0039 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2008-0036 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2008-0035 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2008-0033 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2008-0016 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2007-0045 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2007-0044 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0028 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0017 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2007-0015 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0014 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2007-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0004 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2006-0096 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0094 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0074 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0071 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0070 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0046 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0045 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2006-0042 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0036 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0034 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0030 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0029 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2006-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0010 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2005-0200 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0199 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2005-0197 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0195 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0194 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2005-0146 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0130 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0122 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0121 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0059 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2005-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2005-0009 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0008 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0231 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0189 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0172 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2004-0113 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0109 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0069 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0045 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0226 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0188 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0132 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0118 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0079 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2003-0026 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0257 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0251 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0246 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0233 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0232 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0231 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2002-0230 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0229 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2002-0228 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0224 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0223 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0214 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0198 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0067 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2002-0066 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0038 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
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
2004-0080 9999.00-00 Miscellaneous Issues 07/27/2012
2000-0267 9999.00-00 Miscellaneous Issues 07/24/2012
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 01/09/2017
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
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/29/2016
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/29/2016
2016-0025 9431.02-00 Taxation based on residency status 03/29/2016
2003-0218 933.00-00 Income From Sources Within Puerto Rico 07/27/2012
2010-0211 932.00-00; 30D.00-00 Coordination of United States and Virgin Islands Income Taxes; Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2016-0037 9300.40-00 Conservation Easements 06/28/2016
2012-0017 9300.40-00 Conservation Easements 08/12/2012
2015-0045 9114.03-55 Portugal 01/05/2016
2010-0151 9114.03-42 United Kingdom 07/26/2012
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 07/29/2012
2008-0043 9114.03-42 United Kingdom 07/27/2012
2008-0024 9114.03-42 United Kingdom 07/27/2012
2005-0182 9114.03-42 United Kingdom 07/25/2012
2005-0046 9114.03-39 Trinidad and Tobago 07/25/2012
2002-0046 9114.03-38 Switzerland 07/27/2012
2011-0096 9114.03-25; 9114.03-42 Malta; United Kingdom 07/25/2012
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 07/23/2012
2003-0098 9114.03-20 Italy 07/23/2012
2013-0021 9114.03-13 Germany 07/01/2013
2013-0012 9114.03-13 Germany 04/10/2013
2005-0162 9114.03-13 Germany 07/27/2012
2002-0190 9114.03-13 Germany 07/27/2012
2011-0051 9114.03-12; 871.00-00; 871.02-12 France; Tax on Nonresident Alien Individuals; Certain Annuities Received Under Qualified Plans 07/26/2012
2003-0178 9114.03-07 China 07/27/2012
2002-0159 9114.03-07 China 07/23/2012
2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 07/26/2012
2010-0203 9114.03-06 Canada 07/24/2012
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 07/25/2012
2004-0221 9114.03-06 Canada 07/27/2012
2005-0116 9114.03-03 Austria 07/29/2012
2003-0228 9114.03-02 Australia 07/27/2012
2001-0063 9114.03-02 Australia 07/24/2012
2003-0217 9114.02-20 Students and Trainees 07/28/2012
2004-0111 911.11-03 Reelection 07/29/2012
2002-0168 911.11-03 Reelection 07/27/2012
2001-0250 911.11-02 Revocation of Election 07/27/2012
2002-0158 911.11-01 Timely filed returns 07/26/2012
2002-0063 911.11-01 Timely filed returns 07/29/2012
2002-0017 911.11-01 Timely filed returns 07/24/2012
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 07/23/2012
2002-0018 911.10-00 Disallowance of Deductions, Exclusions and Credits 07/27/2012
2005-0126 911.08-00 Amounts Paid By U.S. or Agency Thereof 07/25/2012
2005-0080 911.05-00 Restricted Country 07/26/2012
2003-0018 911.01-00 Bona Fide Resident 07/23/2012
2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 07/27/2012
2002-0129 911.00-00 Citizens or Residents of the United States Living Abroad 07/25/2012
2008-0025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2012
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/28/2012
2000-0144 9100.31-00 Extension of Time for Making Certain Elections; Reg. 301.7701-3 C 07/26/2012
2008-0038 9100.09-00 Section 442; Accounting Periods 07/24/2012
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 07/23/2012
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 07/25/2012
2004-0107 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2010-0205 901.01-03 Definition of Income Tax 07/27/2012
2009-0251 901.01-03 Definition of Income Tax 07/25/2012
2004-0176 901.01-03 Definition of Income Tax 07/27/2012
2014-0006 901.01-00 Allowance of Credit 03/31/2014
2003-0196 901.01-00 Allowance of Credit 07/27/2012
2000-0070 9 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/23/2012
2004-0154 894.11-00 Pensions 07/28/2012
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/25/2012

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