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 Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2007-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0042 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/26/2012
2007-0041 3121.01-00 Wages 07/27/2012
2007-0040 62.02-05 Tool / Equipment Rental 07/29/2012
2007-0039 152.00-00 Dependent Defined 07/25/2012
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 07/27/2012
2007-0037 213.05-00 Medical Care 07/29/2012
2007-0036 1031.05-00 Deferred Exchanges 07/24/2012
2007-0035 170.01-00 Time of Making Contribution 07/27/2012
2007-0034 408.00-00 Individual Retirement Accounts 07/27/2012
2007-0033 1301.00-00 Averaging of Farm Income 07/23/2012
2007-0032 55.01-01 Computation 07/26/2012
2007-0031 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2007-0030 274.10-00 Qualified Nonpersonal Use Vehicle 07/23/2012
2007-0029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/26/2012
2007-0028 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0027 170.18-00 Recordkeeping and Return Requirements 07/29/2012
2007-0026 55.01-01 Computation 07/25/2012
2007-0025 132.00-00 Certain Fringe Benefits 07/27/2012
2007-0024 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2007-0023 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2007-0022 170.02-01 Food ISP - Contributions of Food Inventory to a Charitable Organization 07/25/2012
2007-0021 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2007-0020 1402.00-00 Definitions 07/29/2012
2007-0019 1402.00-00 Definitions 07/25/2012
2007-0018 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0017 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 07/27/2012
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
2007-0012 1402.00-00 Definitions 07/23/2012
2007-0011 1402.00-00 Definitions 07/27/2012
2007-0010 1402.00-00 Definitions 07/28/2012
2007-0009 1031.05-00 Deferred Exchanges 07/24/2012
2007-0008 179.02-00 Election 07/27/2012
2007-0007 48A.00-00 Qualifying Advanced Coal Project Credit 07/29/2012
2007-0006 48A.00-00 Qualifying Advanced Coal Project Credit 07/25/2012
2007-0005 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0004 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 07/28/2012
2007-0001 48B.00-00 Qualifying Gasification Project Credit 07/25/2012
2006-0098 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
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
2006-0095 3121.10-01 In General 07/27/2012
2006-0094 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0093 3121.02-06 Voluntary Coverage of State, etc., Employees 07/27/2012
2006-0092 134.00-00 Certain Military Benefits 07/28/2012
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 07/25/2012
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0089 132.03-00 Working Condition Fringe 07/29/2012
2006-0088 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2006-0087 104.04-00 Armed Services, etc. 07/27/2012
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 07/23/2012
2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 07/26/2012
2006-0084 48B.00-00 Qualifying Gasification Project Credit 07/28/2012
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 07/25/2012
2006-0082 48B.00-00 Qualifying Gasification Project Credit 07/27/2012
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 07/29/2012
2006-0080 134.03-00 Other Benefits Not Excludable 07/26/2012
2006-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0078 168.36-00 Lease Term 07/23/2012
2006-0077 1362.01-03 Late Elections 07/26/2012
2006-0076 1362.01-03 Late Elections 07/27/2012
2006-0075 1362.01-03 Late Elections 07/24/2012
2006-0074 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0073 168.36-00 Lease Term 07/29/2012
2006-0072 3401.06-04 Industry Practice 07/26/2012
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
2006-0069 3121.01-00 Wages 07/26/2012
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0067 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax; Wages Subject to Withholding; Benefits Provided Under Certain Employee Benefit Plans 07/24/2012
2006-0066 48A.00-00 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0065 62.02-02 Reimbursements 07/29/2012
2006-0064 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2006-0063 1362.02-01 Revocation 07/27/2012
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2012
2006-0061 1362.01-03 Late Elections 07/27/2012
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 07/28/2012
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/24/2012
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/27/2012
2006-0057 4941.04-00 Definition of Self-Dealing 07/29/2012
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/25/2012
2006-0055 3401.01-00 Wages Subject to Withholding 07/27/2012
2006-0054 1362.01-03 Late Elections 07/23/2012
2006-0053 1362.01-03 Late Elections 07/27/2012
2006-0052 1362.01-03 Late Elections 07/28/2012
2006-0051 1362.01-03 Late Elections 07/25/2012
2006-0050 1362.01-03 Late Elections 07/27/2012
2006-0049 1362.01-03 Late Elections 07/29/2012
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 07/25/2012
2006-0047 38.00-00 General Business Credit 07/27/2012
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
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 07/28/2012
2006-0043 162.08-07 Tax Home v. Non-Tax Home 07/25/2012
2006-0042 9999.98-00 Not Able to Identify Under Present List 07/27/2012

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