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 2,951 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
2004-0221 9114.03-06 Canada 07/27/2012
2010-0203 9114.03-06 Canada 07/24/2012
2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 07/26/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 07/26/2012
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 07/23/2012
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 07/25/2012
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2000-0132 00 Capital Asset v. Not a Capital Asset; Property Held Properly In 07/28/2012
2000-0131 00 Capital Asset v. Not a Capital Asset 07/24/2012
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/29/2012
2010-0240 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/25/2012
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/12/2012
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/05/2016
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 07/27/2012
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 07/23/2012
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 07/29/2012
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 07/25/2012
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 07/27/2012
2010-0207 172.01-00 Carryback and Carryover 07/29/2012
2011-0028 172.01-00 Carryback and Carryover 07/27/2012
2005-0221 39.04-02 Carrybacks 07/27/2012
2002-0185 454.01-02 Cash Basis Taxpayers 07/27/2012
2006-0035 451.20-00 Cash Method 07/24/2012
2015-0006 451.20-00 Cash Method 03/27/2015
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/09/2017
2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 07/29/2012
2005-0064 501.13-00 Cemetery Companies 07/26/2012
2016-0029 139F.00-00 Certain Amounts Received by Wrongfully Incarcerated Individuals 06/28/2016
2012-0006 126.00-00 Certain Cost-Sharing Payments 07/24/2012
2005-0065 131.00-00 Certain Foster Care Payments 07/23/2012
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
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
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2001-0090 0 Certain Fringe Benefits 07/23/2012
2004-0046 132.00-00 Certain Fringe Benefits 07/27/2012
2007-0025 132.00-00 Certain Fringe Benefits 07/27/2012
2009-0136 132.00-00 Certain Fringe Benefits 07/28/2012
2009-0253 132.00-00 Certain Fringe Benefits 07/25/2012
2000-0235 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 07/25/2012
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 07/28/2012
2000-0256 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/25/2012
2000-0261 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/27/2012
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/23/2012
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/28/2012
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
2000-0137 528.00-00 Certain Homeowners Associations 07/29/2012
2001-0246 528.00-00 Certain Homeowners Associations 07/29/2012
2004-0012 528.00-00 Certain Homeowners Associations 07/27/2012
2006-0092 134.00-00 Certain Military Benefits 07/28/2012
2001-0115 0 Certain Military Benefits; In General 07/27/2012
2003-0082 457.09-05 Certain Plans Excepted 07/23/2012
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2000-0264 6416.00-00 Certain Taxes on Sales and Services 07/26/2012
2002-0035 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/29/2012
2002-0133 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/28/2012
2002-0139 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/27/2012
2001-0073 4221.00-00 Certain Tax-Free Sales 07/26/2012
2001-0207 34.00-00 Certain Users of Gasoline and Special Fuels 07/25/2012
2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 07/29/2012
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 07/29/2012
2009-0130 174.05-00 Change in Election 07/27/2012
2009-0157 174.05-00 Change in Election 07/25/2012
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 07/24/2012
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 07/29/2012
2002-0014 170.00-00 Charitable, Etc. Contributions and Gifts 07/26/2012
2003-0198 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2012
2005-0141 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 07/25/2012
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 07/24/2012
2006-0098 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2007-0023 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2008-0004 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2011-0039 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2012-0042 170.00-00 Charitable, Etc. Contributions and Gifts 08/23/2012
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 10/18/2013
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2000-0070 9 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/23/2012
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/29/2012
2000-0140 0 Charitable, Etc. Contributions and Gifts; Donees of Charitable Co 07/27/2012
2000-0127 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 07/27/2012
2000-0227 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 07/24/2012
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/24/2012
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 07/29/2012
2000-0130 0 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 07/27/2012
2000-0049 0 Charitable, Etc. Contributions and Gifts; Travel Expenses 07/29/2012
2010-0199 24.00-00; 106.00-00 Child Tax Credit; Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/26/2012
2002-0159 9114.03-07 China 07/23/2012
2003-0178 9114.03-07 China 07/27/2012

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