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 - 1,200 of 2,951 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/27/2012
2010-0102 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0099 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0096 165.00-00 Deductions For Losses 07/27/2012
2010-0093 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0090 3401.04-00 Employer-Employee Relationship 07/27/2012
2010-0086 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0083 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0080 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0077 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0074 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0071 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0070 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0067 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0064 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0061 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0058 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0057 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2010-0051 501.02-00 Title-Holding Company 07/27/2012
2010-0048 3121.00-00 Definitions 07/27/2012
2010-0045 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0042 3402.06-00 Supplemental Payments 07/27/2012
2010-0038 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0032 132.03-00 Working Condition Fringe 07/27/2012
2010-0029 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0026 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0023 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0022 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0019 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0016 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0010 6402.00-00; 6413.00-00 Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes 07/27/2012
2010-0009 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2010-0006 164.00-00 Taxes 07/27/2012
2010-0003 3402.00-00 Income Tax Collected at Source 07/27/2012
2009-0255 274.08-00 Substantiation 07/27/2012
2009-0252 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0249 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0245 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 07/27/2012
2009-0239 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0236 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2009-0230 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0229 469.00-00 Passive Activity Losses and Credits Limited 07/27/2012
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2009-0223 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0220 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0217 165.00-00 Deductions For Losses 07/27/2012
2009-0216 3406.00-00 Backup Withholding 07/27/2012
2009-0214 7701.02-00 Partnerships v. Associations 07/27/2012
2009-0213 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2009-0210 165.00-00 Deductions For Losses 07/27/2012
2009-0207 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0204 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0201 1212.01-00 Corporations 07/27/2012
2009-0200 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0197 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0194 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0191 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0188 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0181 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0178 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0175 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0172 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0169 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 07/27/2012
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 07/27/2012
2009-0156 6051.00-00 Receipts for Employees 07/27/2012
2009-0153 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0152 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0149 6051.00-00 Receipts for Employees 07/27/2012
2009-0146 165.00-00 Deductions For Losses 07/27/2012
2009-0143 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0140 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0137 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0134 61.00-00; 104.00-00; 1033.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion 07/27/2012
2009-0133 1031.05-00 Deferred Exchanges 07/27/2012
2009-0130 174.05-00 Change in Election 07/27/2012
2009-0127 170.12-03 Partial Interests in Property 07/27/2012
2009-0124 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0121 3402.05-00 Withholding Exemptions and Exemption Certificates 07/27/2012
2009-0118 6041.00-00 Information at Source 07/27/2012
2009-0117 61.09-24 Moving Expenses 07/27/2012
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2009-0111 165.10-00 Insolvent Financial Institutions 07/27/2012
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 07/27/2012
2009-0105 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2009-0101 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0098 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0095 165.07-02 Presidentially Declared Disaster Areas 07/27/2012
2009-0092 165.00-00 Deductions For Losses 07/27/2012
2009-0089 1211.00-00 Limitation on Capital Losses 07/27/2012
2009-0085 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Enti 07/27/2012
2009-0082 165.00-00 Deductions For Losses 07/27/2012
2009-0079 165.00-00 Deductions For Losses 07/27/2012
2009-0076 1211.00-00 Limitation on Capital Losses 07/27/2012
2009-0073 83.01-00 When Includible in Gross Income 07/27/2012
2009-0070 3121.01-00 Wages 07/27/2012
2009-0069 165.00-00 Deductions For Losses 07/27/2012
2009-0066 1031.05-00 Deferred Exchanges 07/27/2012
2009-0063 1031.05-00 Deferred Exchanges 07/27/2012
2009-0061 170.02-00 Value of Contribution 07/27/2012
2009-0058 1362.00-00 Election by Small Business Corporation 07/27/2012
2009-0057 1362.01-02 Election After Termination 07/27/2012
2009-0054 168.36-00 R 1986 Lease Term 07/27/2012
2009-0051 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 07/27/2012
2009-0045 1031.05-00 Deferred Exchanges 07/27/2012
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0032 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0026 170.09-00 Donees of Charitable Contributions in General 07/27/2012
2009-0023 165.00-00 Deductions For Losses 07/27/2012
2009-0022 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0019 55.00-00 Alternative Minimum Tax 07/27/2012
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0010 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0009 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0003 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2008-0043 9114.03-42 United Kingdom 07/27/2012
2008-0040 3121.00-00 Definitions 07/27/2012
2008-0037 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0033 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2008-0030 1301.00-00 Averaging of Farm Income 07/27/2012
2008-0027 86.01-00 Computation 07/27/2012
2008-0024 9114.03-42 United Kingdom 07/27/2012
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2008-0018 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0017 165.00-00 Deductions For Losses 07/27/2012
2008-0014 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 07/27/2012
2008-0011 1402.00-00 Definitions 07/27/2012
2008-0008 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2008-0005 62.02-05 Tool / Equipment Rental 07/27/2012
2008-0004 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2008-0002 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/27/2012
2008-0001 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/27/2012
2007-0044 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0041 3121.01-00 Wages 07/27/2012
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 07/27/2012
2007-0035 170.01-00 Time of Making Contribution 07/27/2012
2007-0034 408.00-00 Individual Retirement Accounts 07/27/2012
2007-0031 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2007-0028 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0025 132.00-00 Certain Fringe Benefits 07/27/2012
2007-0021 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2007-0018 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 07/27/2012
2007-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0011 1402.00-00 Definitions 07/27/2012
2007-0008 179.02-00 Election 07/27/2012
2007-0005 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0098 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2006-0095 3121.10-01 In General 07/27/2012
2006-0093 3121.02-06 Voluntary Coverage of State, etc., Employees 07/27/2012
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0087 104.04-00 Armed Services, etc. 07/27/2012
2006-0082 48B.00-00 Qualifying Gasification Project Credit 07/27/2012
2006-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0076 1362.01-03 Late Elections 07/27/2012
2006-0074 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0071 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0066 48A.00-00 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0063 1362.02-01 Revocation 07/27/2012
2006-0061 1362.01-03 Late Elections 07/27/2012
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/27/2012
2006-0055 3401.01-00 Wages Subject to Withholding 07/27/2012
2006-0053 1362.01-03 Late Elections 07/27/2012
2006-0050 1362.01-03 Late Elections 07/27/2012
2006-0047 38.00-00 General Business Credit 07/27/2012
2006-0042 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 07/27/2012
2006-0036 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0034 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0031 7701.00-00 Definitions 07/27/2012
2006-0028 1033.00-00 Involuntary Conversion 07/27/2012
2006-0026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/27/2012
2006-0023 3401.01-01 Back Pay 07/27/2012
2006-0021 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0013 6103.01-00 General Rule 07/27/2012
2006-0010 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/27/2012
2006-0002 501.09-01 Permissible Benefits 07/27/2012
2005-0221 39.04-02 Carrybacks 07/27/2012

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