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

1,201 - 1,400 of 2,914 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 Descending Help on Subject Released Not sorted Help on Released
2003-0286 1362.01-03 Late Elections 07/24/2012
2003-0285 1362.01-03 Late Elections 07/27/2012
2003-0284 1362.01-03 Late Elections 07/27/2012
2003-0283 1362.01-03 Late Elections 07/27/2012
2003-0282 1362.01-03 Late Elections 07/23/2012
2003-0281 1362.01-03 Late Elections 07/27/2012
2003-0280 1362.01-03 Late Elections 07/28/2012
2003-0279 1362.01-03 Late Elections 07/25/2012
2003-0278 1362.01-03 Late Elections 07/27/2012
2003-0277 1362.01-03 Late Elections 07/29/2012
2003-0276 1362.01-03 Late Elections 07/25/2012
2003-0275 1362.01-03 Late Elections 07/23/2012
2003-0272 1362.01-03 Late Elections 07/26/2012
2003-0268 1362.01-03 Late Elections 07/27/2012
2003-0263 1362.01-03 Late Elections 07/25/2012
2003-0258 1362.01-03 Late Elections 07/27/2012
2003-0257 1362.01-03 Late Elections 07/28/2012
2003-0239 1362.01-03 Late Elections 07/27/2012
2003-0237 1362.01-03 Late Elections 07/26/2012
2003-0236 1362.01-03 Late Elections 07/27/2012
2003-0235 1362.01-03 Late Elections 07/23/2012
2003-0139 1362.01-03 Late Elections 07/23/2012
2003-0138 1362.01-03 Late Elections 07/27/2012
2003-0124 1362.01-03 Late Elections 07/27/2012
2003-0123 1362.01-03 Late Elections 07/23/2012
2003-0122 1362.01-03 Late Elections 07/26/2012
2003-0120 1362.01-03 Late Elections 07/25/2012
2002-0179 1362.01-03 Late Elections 07/27/2012
2002-0166 1362.01-03 Late Elections 07/27/2012
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 07/23/2012
2001-0236 63.05-00 Itemized Deductions 07/26/2012
2003-0098 9114.03-20 Italy 07/23/2012
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
2010-0250 109.01-00 Involuntary Conversions 07/25/2012
2012-0036 1033.00-00 Involuntary Conversion 08/23/2012
2006-0028 1033.00-00 Involuntary Conversion 07/27/2012
2005-0013 1033.00-00 Involuntary Conversion 07/27/2012
2002-0069 72.02-00 Investment in Contract 07/27/2012
2001-0280 702.04-00 Investment Clubs 07/25/2012
2001-0279 702.04-00 Investment Clubs 07/27/2012
2004-0101 892.07-00 International Organizations Qualifying for Exemption Under Section 892 07/27/2012
2000-0017 0 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 07/29/2012
2009-0151 451.14-06; 1272.00-00 Interest; Current Inclusion in Income of Original Issue Discount 07/23/2012
2009-0046 25.00-00 Interest on Certain Home Mortgages (Credit for) 07/25/2012
2004-0114 482.08-00 Interest 07/28/2012
2001-0069 3121.04-18 Insurance Salesmen 07/29/2012
2002-0169 213.05-03 Institutional Care 07/25/2012
2000-0055 0 Installment Method (Available v. Not Available) 07/27/2012
2000-0041 0 Installment Method (Available v. Not Available) 07/29/2012
2009-0111 165.10-00 Insolvent Financial Institutions 07/27/2012
2012-0021 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 07/25/2012
2004-0125 61.22-01 Insolvency 07/27/2012
2001-0192 6039.00-00 Information Required in Connection With Certain Options 07/28/2012
2000-0408 00 Information Required in Connection With Certain Options 07/25/2012
2001-0198 6039E.00-00 Information Concerning Resident Status 07/27/2012
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 07/29/2012
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 10/03/2014
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 01/03/2014
2001-0101 00 Information at Source; Exceptions 07/29/2012
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 07/27/2012
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 07/25/2012
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 07/28/2012
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 07/25/2012
2014-0010 6041.00-00 Information at Source 03/31/2014
2010-0145 6041.00-00 Information at Source 07/26/2012
2009-0118 6041.00-00 Information at Source 07/27/2012
2006-0006 6041.00-00 Information at Source 07/23/2012
2005-0214 6041.00-00 Information at Source 07/26/2012
2005-0057 6041.00-00 Information at Source 07/23/2012
2002-0102 6041.00-00 Information at Source 07/25/2012
2002-0074 6041.00-00 Information at Source 07/27/2012
2000-0280 00 Information at Source 07/25/2012
2016-0068 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans 10/12/2016
2004-0207 457.10-00 Ineligible Plans 07/29/2012
2006-0072 3401.06-04 Industry Practice 07/26/2012
2000-0237 Individuals Providing Companion Sitting Placement Services 07/26/2012
2009-0150 170.10-01 Individuals 07/26/2012
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016
2016-0080 408.00-00; 408A.00-00 Individual Retirement Accounts; Roth IRA 01/09/2017
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2007-0034 408.00-00 Individual Retirement Accounts 07/27/2012
2001-0004 0 Individual Retirement Accounts 07/25/2012
2000-0184 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/26/2012
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/29/2016
2000-0223 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/27/2012
2000-0043 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/24/2012
2001-0094 00 Income Tax Collected at Source; Voluntary Withholding 07/27/2012
2010-0008 3402.00-00 Income Tax Collected at Source 07/23/2012
2010-0004 3402.00-00 Income Tax Collected at Source 07/26/2012
2010-0003 3402.00-00 Income Tax Collected at Source 07/27/2012
2004-0083 3402.00-00 Income Tax Collected at Source 07/26/2012
2000-0069 3402.00-00 Income Tax Collected at Source 07/26/2012
2014-0008 115.00-00 Income of States, Municipalities, etc. 03/31/2014
2000-0082 5 Income From Sources Within the U.S.; Allocation and Apportionment 2000-0082 Income Affected by Treaty 904.00-00 Limitation on Credit 07/27/2012
2005-0067 861.00-00 Income From Sources Within the U.S. 07/26/2012
2003-0201 861.00-00 Income From Sources Within the U.S. 07/27/2012
2003-0037 861.00-00 Income From Sources Within the U.S. 07/29/2012
2002-0252 861.00-00 Income From Sources Within the U.S. 07/27/2012
2002-0105 861.00-00 Income From Sources Within the U.S. 07/26/2012
2002-0079 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0175 861.00-00 Income From Sources Within the U.S. 07/24/2012
2001-0174 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0028 861.00-00 Income From Sources Within the U.S. 07/26/2012
2003-0218 933.00-00 Income From Sources Within Puerto Rico 07/27/2012
2000-0071 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0029 2 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/25/2012
2003-0234 894.00-00 Income Affected by Treaty 07/26/2012
2012-0008 132.04-01 In General 07/27/2012
2006-0095 3121.10-01 In General 07/27/2012
2006-0038 48.01-01 In General 07/23/2012
2001-0168 86.01-01 In General 07/28/2012
2002-0245 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0242 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0216 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0199 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0193 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/27/2012
2002-0192 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0186 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0143 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2000-0244 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/28/2012
2000-0101 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/26/2012
2000-0052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/27/2012
2000-0027 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/25/2012
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2013-0015 2501.00-00; 6039F.00-00 Imposition of Gift Tax (Imposed v. Not Imposed);Notice of Large Gifts Received from Foreign Persons; ADMINISTRATION: Authority of officers of Internal Revenue 04/10/2013
2005-0220 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/23/2012
2016-0038 2001.00-00; 2010.00-00 Imposition and Rate of Tax; Unified Credit Against Estate Tax 06/28/2016
2001-0269 2001.00-00 Imposition and Rate of Tax 07/26/2012
2001-0064 4251.01-00 Imposition and Rate of Tax 07/27/2012
2000-0057 2001.00-00 Imposition and Rate of Tax 07/29/2012
2008-0002 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/27/2012
2005-0115 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/26/2012
2002-0068 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/28/2012
2000-0394 00 Identifying Numbers; Requirement to Obtain 07/27/2012
2000-0040 00 Identifying Numbers; Requirement to Furnish 07/25/2012
2002-0026 6109-00-00 Identifying Numbers 07/27/2012
2001-0293 6109.00-00 Identifying Numbers 07/26/2012
2001-0244 6109.00-00 Identifying Numbers 07/27/2012
2001-0078 00 Identifying Numbers 07/27/2012
2000-0147 6109.00-00 Identifying Numbers 07/25/2012
2000-0129 6109.00-00 Identifying Numbers 07/29/2012
2000-0014 Identifying Numbers 07/23/2012
2005-0171 1012.13-01 Identification of Shares 07/26/2012
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/25/2012
2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/23/2012
2002-0021 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/27/2012
2010-0113 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2006-0064 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2002-0286 25A.00-00 Hope and Lifetime Learning Credits 07/28/2012
2002-0281 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2001-0134 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2000-0010 0 Hope and Lifetime Learning Credits 07/27/2012
2016-0059 223.00-00; 125.00-00; 213.00-00 Health Savings Accounts; Cafeteria Plans; Medical, Dental, etc., Expenses 10/12/2016
2017-0005 223.00-00 Health Savings Accounts 04/04/2017
2017-0003 223.00-00 Health Savings Accounts 04/04/2017
2016-0082 223.00-00 Health Savings Accounts 01/09/2017
2016-0061 223.00-00 Health Savings Accounts 10/12/2016
2016-0056 223.00-00 Health Savings Accounts 10/12/2016
2016-0014 223.00-00 Health Savings Accounts 03/29/2016
2016-0003 223.00-00 Health Savings Accounts 03/29/2016
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2005-0133 132.08-05 Gyms and Athletic Facilities 07/27/2012
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 07/27/2012
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 07/29/2012
2008-0041 61.00-00 Gross Income v. Not Gross Income; Returns of Brokers 07/25/2012
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 07/23/2012
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/10/2013
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2000-0125 Gross Income v. Not Gross Income; Interest 07/27/2012
2012-0019 61.00-00; 108.01-02; 108.02-00 Gross Income v. Not Gross Income; Insolvent Taxpayer; Reduction of Tax Attributes 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
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 10/03/2014
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/01/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2012-0011 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/28/2012
2012-0034 61.00-00; 451.00-00; 461.00-00 Gross Income v. Not Gross Income; General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received); General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 08/23/2012
2000-0166 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 07/23/2012
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2012-0012 61.00-00; 61.22-00; 108.00-00; 108.01-03 Gross Income v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 07/25/2012
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 04/10/2013
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 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
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/28/2016
2000-0012 Gross Income v. Not Gross Income; Compensation for Services; Reti 07/27/2012
2000-0083 Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding 07/24/2012
2000-0220 Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable 07/27/2012
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 07/01/2014
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
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/03/2014

« Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Official Adobe Website
Get Adobe ® Reader