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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1,001 - 1,100 of 2,939 files Show per page:  25 50 100 200 « Previous | 7 8 9 10 11 12 13 14 15 16 | Next » 
Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2002-0270 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0271 1362.00-00 Election by Small Business Corporation 07/26/2012
2002-0272 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0273 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0274 1362.00-00 Election by Small Business Corporation 07/26/2012
2002-0275 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0276 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0277 3121.04-01 Common Law Tests 07/24/2012
2002-0278 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0279 3231.01-00 Employers v. Not Employers 07/26/2012
2002-0280 401.06.00 Required Distributions 07/23/2012
2002-0281 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2002-0282 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2002-0282 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2002-0284 3121.01-00 Wages 07/27/2012
2002-0285 3121.04-00 Employees 07/25/2012
2002-0286 25A.00-00 Hope and Lifetime Learning Credits 07/28/2012
2002-0287 117.00-00 Qualified Scholarships 07/26/2012
2002-0288 121.04-00 Special Rules 07/23/2012
2002-0289 1311.00-00 Correction of Error 07/27/2012
2002-0290 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0291 213.02-00 Expenses For Dependents 07/29/2012
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2002-0294 1362.02-01 Revocation 07/28/2012
2003-0001 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0002 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0003 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0004 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0005 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0006 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0007 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 07/28/2012
2003-0009 3121.02-10 Student Employee of School, etc. 07/27/2012
2003-0010 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0011 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0012 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0013 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0014 4958.00-00 Excess Benefit Transaction 07/27/2012
2003-0015 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0016 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0017 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0018 911.01-00 Bona Fide Resident 07/23/2012
2003-0019 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0020 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0021 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0022 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0023 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0024 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0025 61.40-00 Index Number: 102.06-00 Governmental Benefits and Subsidies 2003-0025 Donative Intent of Donor - Detached Generosity 07/26/2012
2003-0026 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2003-0027 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2003-0028 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0029 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/29/2012
2003-0030 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2003-0031 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/25/2012
2003-0032 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0033 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0034 1362.00-00 Election by Small Business Corporation 07/23/2012
2003-0035 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0036 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0037 861.00-00 Income From Sources Within the U.S. 07/29/2012
2003-0038 752.02-00 Decrease in Partner's Liabilities 07/27/2012
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 07/25/2012
2003-0040 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0041 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0042 1362.00-00 Election by Small Business Corporation 07/23/2012
2003-0043 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0044 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0045 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0046 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0047 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0048 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0049 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0050 1362.00-00 Election by Small Business Corporation 07/23/2012
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 07/27/2012
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 07/25/2012
2003-0053 274.08-00 Substantiation 07/29/2012
2003-0054 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0055 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0056 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0057 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0058 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0059 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0059 Certain Foster Care Payments 07/27/2012
2003-0060 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0060 Certain Foster Care Payments 07/26/2012
2003-0061 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0061 Certain Foster Care Payments 07/29/2012
2003-0062 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0063 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0064 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0065 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0066 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0067 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0068 3121.01-00 Wages 07/26/2012
2003-0069 148.08-00; 148.08-03; 148.08-11 Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption 07/29/2012
2003-0070 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0071 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0072 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0073 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0074 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0075 3231.01-00 Employers v. Not Employers 07/27/2012

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