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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

1,101 - 1,150 of 2,961 files Show per page:  25 50 100 200 « Previous | 19 20 21 22 23 24 25 26 27 28 | 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
2006-0063 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
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

Official Adobe Website
Get Adobe ® Reader