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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1,101 - 1,200 of 2,951 files Show per page:  25 50 100 200 « Previous | 8 9 10 11 12 13 14 15 16 17 | 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
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
2006-0041 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/29/2012
2006-0040 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/25/2012
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 07/27/2012
2006-0038 48.01-01 In General 07/23/2012
2006-0037 3121.00-00 Definitions 07/26/2012
2006-0036 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0035 451.20-00 Cash Method 07/24/2012
2006-0034 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0033 409A.00-00 Nonqualified Deferred Compensation 07/29/2012
2006-0032 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2006-0031 7701.00-00 Definitions 07/27/2012
2006-0030 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0029 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2006-0028 1033.00-00 Involuntary Conversion 07/27/2012
2006-0027 102.00-00 Gifts and Inheritances 07/24/2012
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
2006-0025 3121.00-00 Definitions 07/29/2012
2006-0024 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2006-0023 3401.01-01 Back Pay 07/27/2012
2006-0022 1402.02-00 Self-Employment Income 07/23/2012
2006-0021 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2006-0020 461.15-00 Accrual of Real Property Taxes 07/28/2012
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 07/24/2012
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0017 61.02-06 Court Awards, Settlements, etc. 07/29/2012
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/25/2012
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0014 451.14-00 Constructive Receipt 07/23/2012
2006-0013 6103.01-00 General Rule 07/27/2012
2006-0012 74.00-00 Prizes and Awards 07/28/2012
2006-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0010 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0009 86.02-00 Social Security Benefit 07/29/2012
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 07/25/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2006-0006 6041.00-00 Information at Source 07/23/2012
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/27/2012
2006-0004 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2006-0003 501.03-08 Educational Organizations 07/25/2012
2006-0002 501.09-01 Permissible Benefits 07/27/2012
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 07/29/2012
2005-0222 45.00-00 Electricity Produced from Certain Renewable Sources 07/25/2012
2005-0221 39.04-02 Carrybacks 07/27/2012
2005-0220 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/23/2012
2005-0219 82.00-00 Reimbursement for Expenses of Moving 07/26/2012
2005-0218 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) 07/27/2012
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 07/25/2012
2005-0216 61.30-03 Anticipatory Assignment of Income 07/27/2012
2005-0215 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2005-0214 6041.00-00 Information at Source 07/26/2012
2005-0213 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 07/23/2012
2005-0211 3121.02-11 Nonresident Aliens 07/26/2012
2005-0210 1397.00-00 Empowerment Zone - Other definitions and special rules 07/27/2012
2005-0209 1400I.00-00 Commercial Revitalization Deduction 07/24/2012
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2005-0206 6103.01-00 General Rule 07/26/2012
2005-0205 170.19-00 Other 07/27/2012
2005-0204 3121.16-02 Nonqualified Deferred Compensation Plans 07/23/2012
2005-0203 6103.01-00 General Rule 07/26/2012
2005-0202 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2005-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2005-0200 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0199 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2005-0198 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2012
2005-0197 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0196 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/23/2012
2005-0195 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0194 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2005-0193 62.14-00 Adjusted Gross Income Defined; Other 07/24/2012
2005-0192 7701.02-00 Partnerships v. Associations 07/27/2012
2005-0191 1362.01-03 Late Elections 07/29/2012
2005-0190 1362.01-03 Late Elections 07/25/2012
2005-0189 1362.01-03 Late Elections 07/27/2012
2005-0188 7701.00-00 Definitions 07/23/2012
2005-0187 6045.08-00 Form and Content of Required Report 07/27/2012
2005-0186 1362.00-00 Election by Small Business Corporation 07/28/2012
2005-0185 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0184 1362.01-03 Late Elections 07/27/2012
2005-0183 7701.00-00 Definitions 07/29/2012
2005-0182 9114.03-42 United Kingdom 07/25/2012
2005-0181 1362.01-03 Late Elections 07/27/2012
2005-0180 1362.01-03 Late Elections 07/23/2012
2005-0179 1362.01-03 Late Elections 07/26/2012
2005-0178 1362.01-03 Late Elections 07/28/2012
2005-0177 1362.01-03 Late Elections 07/25/2012
2005-0176 1362.01-03 Late Elections 07/27/2012

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