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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2018-0032 | 125.00-00 | Cafeteria Plans | 12/28/2018 |
2019-0013 | 125.00-00 | Cafeteria Plans | 06/28/2019 |
2019-0028 | 125.00-00 | Cafeteria Plans | 12/27/2019 |
2020-0002 | 125.00-00 | Cafeteria Plans | 03/27/2020 |
2020-0005 | 125.00-00 | Cafeteria Plans | 06/26/2020 |
2020-0009 | 125.00-00 | Cafeteria Plans | 06/26/2020 |
2020-0023 | 125.00-00 | Cafeteria Plans | 09/25/2020 |
2011-0055 | 125.00-00; 213.05-00 | Cafeteria Plans; Medical Care | 07/23/2012 |
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 | 01/02/2009 |
2009-0040 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/31/2009 |
2009-0042 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/31/2009 |
2009-0062 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/31/2009 |
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 | 09/30/2000 |
2000-0131 | 00 | Capital Asset v. Not a Capital Asset | 09/30/2000 |
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 | 09/23/2008 |
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 |

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