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.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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1,201 - 1,400 of 2,951 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
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
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/24/2012
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2000-0164 3 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/28/2012
2000-0367 4 Exclusion of Gain from Sale of Principal Residence (Amended by P. 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
2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/28/2012
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
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
2009-0084 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/23/2012
2004-0092 402.01-00 Exempt Trust 07/23/2012
2000-0139 501.06-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/24/2012
2000-0189 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/26/2012
2000-0248 501.38-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/29/2012
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0411 0 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2000-0251 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0251 Excess Benefit Transaction 2000-0251 Failure to File Certain Information Returns, Registration Stateme 07/25/2012
2000-0250 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0250 Tax on Excess Expenditures to Influence Legislation 07/27/2012
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/24/2012
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/23/2012
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/27/2012
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0136 4 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2012
2005-0198 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2012
2016-0067 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2016
2001-0229 877.00-00 Expatriation to Avoid Tax 07/29/2012
2004-0091 170.12-07 Expectation of Benefit 07/26/2012
2005-0118 170.12-07 Expectation of Benefit 07/25/2012
2010-0172 170.12-07 Expectation of Benefit 07/28/2012
2016-0063 170.12-07 Expectation of Benefit 10/12/2016
2014-0001 4945.04-06 Expenditure Responsibility 03/31/2014
2011-0005 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2011-0024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 07/28/2012
2002-0291 213.02-00 Expenses For Dependents 07/29/2012
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 07/29/2012
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 07/27/2012
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 07/27/2012
2000-0143 Extension of Time for Making Certain Elections 07/27/2012
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2004-0107 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 07/25/2012
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 07/23/2012
2000-0144 9100.31-00 Extension of Time for Making Certain Elections; Reg. 301.7701-3 C 07/26/2012
2000-0054 00 Failure By Individual to Pay Estimated Income Tax 07/23/2012
2000-0091 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/24/2012
2000-0136 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/26/2012
2001-0144 00 Failure to File Certain Information Returns (See Also 6652.00-00) 07/27/2012
2010-0049 6655.01-00 Failure to Pay Estimated Tax 07/26/2012
2016-0045 4980B.00-00; 4980B.02-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00 et. seq.); Continuation Coverage Requirements 10/12/2016
2010-0056 3121.02-03 Family Employment 07/23/2012
2014-0023 1502.75-00 Filing Requirements 10/03/2014
2009-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0032 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0077 36.00-00 First-Time Homebuyer Credit 07/25/2012
2009-0086 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0087 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0098 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0101 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0102 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0107 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0113 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0131 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0132 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0135 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0137 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0140 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0143 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0147 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0152 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0153 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0155 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0167 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0170 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0171 36.00-00 First-Time Homebuyer Credit 07/28/2012
2009-0174 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0175 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0218 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0219 36.00-00 First-Time Homebuyer Credit 07/28/2012
2009-0220 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0222 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0223 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0224 36.00-00 First-Time Homebuyer Credit 07/25/2012
2009-0225 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0228 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0244 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0245 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0246 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0002 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0005 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0011 36.00-00 First-Time Homebuyer Credit 07/24/2012
2010-0012 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0018 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0019 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0022 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0027 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0029 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0031 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0033 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0038 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0040 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0055 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0062 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0065 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0067 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0070 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0071 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0073 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0074 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0078 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0083 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0084 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0086 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0088 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0091 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0092 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0093 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0100 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0102 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0103 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0104 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0106 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0107 36.00-00 First-Time Homebuyer Credit 07/24/2012
2010-0112 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0117 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0124 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0126 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0130 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0131 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0132 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0137 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0142 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0149 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0159 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0160 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0161 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0162 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0166 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0167 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0169 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0171 36.00-00 First-Time Homebuyer Credit 07/24/2012
2010-0174 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0176 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0177 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0178 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0180 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0181 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0182 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0183 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0185 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0186 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0189 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0190 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0193 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0194 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0197 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0209 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0212 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0214 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0237 36.00-00 First-Time Homebuyer Credit 07/25/2012
2011-0003 36.00-00 First-Time Homebuyer Credit 07/26/2012
2011-0029 36.00-00 First-Time Homebuyer Credit 07/25/2012
2011-0042 36.00-00 First-Time Homebuyer Credit 07/23/2012
2011-0060 36.00-00 First-Time Homebuyer Credit 07/27/2012
2003-0121 7701.21-05 First-Year Election 07/27/2012
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 07/23/2012
2007-0022 170.02-01 Food ISP - Contributions of Food Inventory to a Charitable Organization 07/25/2012
2010-0101 3121.02-02; 3401.02-02 Foreign Agricultural Workers; Agricultural Labor 07/23/2012
2003-0195 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/23/2012
2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/06/2015
2002-0120 6045.08-00 Form and Content of Required Report 07/27/2012
2005-0187 6045.08-00 Form and Content of Required Report 07/27/2012
2001-0142 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 07/27/2012
2011-0051 9114.03-12; 871.00-00; 871.02-12 France; Tax on Nonresident Alien Individuals; Certain Annuities Received Under Qualified Plans 07/26/2012
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 07/29/2012
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 07/26/2012
2001-0265 6427.00-00 Fuels Not Used for Taxable Purposes 07/29/2012
2000-0015 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 07/27/2012
2014-0034 336.00-00; 337.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation; Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates 10/03/2014

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