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

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101 - 200 of 2,939 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
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

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