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

1,301 - 1,400 of 2,951 files Show per page:  25 50 100 200 « Previous | 10 11 12 13 14 15 16 17 18 19 | 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
2005-0075 1031.05-00 Deferred Exchanges 07/25/2012
2005-0074 170.19-00 Other 07/27/2012
2005-0073 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0072 221.00-00 Deduction For Two-Earner Married Couples (Repealed 1986) 07/26/2012
2005-0071 3121.02-10 Student Employee of School, etc. 07/27/2012
2005-0070 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 07/27/2012
2005-0068 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0067 861.00-00 Income From Sources Within the U.S. 07/26/2012
2005-0066 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/27/2012
2005-0065 131.00-00 Certain Foster Care Payments 07/23/2012
2005-0064 501.13-00 Cemetery Companies 07/26/2012
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 07/27/2012
2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/24/2012
2005-0061 1362.02-01 Revocation 07/27/2012
2005-0060 1362.01-03 Late Elections 07/29/2012
2005-0059 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2005-0058 1362.01-03 Late Elections 07/27/2012
2005-0057 6041.00-00 Information at Source 07/23/2012
2005-0056 141.01-04 Output Facilities 07/27/2012
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
2005-0054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/24/2012
2005-0053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2012
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/25/2012
2005-0050 117.00-00 Qualified Scholarships 07/27/2012
2005-0049 61.14-00 Property Transactions 07/23/2012
2005-0048 1362.01-02 Election After Termination 07/27/2012
2005-0047 7701.00-00 Definitions 07/28/2012
2005-0046 9114.03-39 Trinidad and Tobago 07/25/2012
2005-0045 62.02-02 Reimbursements 07/27/2012
2005-0044 1362.01-03 Late Elections 07/29/2012
2005-0043 1362.01-03 Late Elections 07/25/2012
2005-0042 1362.01-03 Late Elections 07/27/2012
2005-0041 1362.01-03 Late Elections 07/23/2012
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 07/27/2012
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 07/28/2012
2005-0038 168.00-00 Modified Accelerated Cost Recovery System 07/25/2012
2005-0037 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0036 1362.00-00 Election by Small Business Corporation 07/29/2012
2005-0035 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0034 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0033 1362.01-03 Late Elections 07/23/2012
2005-0032 1402.00-00 Definitions 07/26/2012
2005-0031 424.01-00 Modification, Extension or Renewal of Options 07/27/2012
2005-0030 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0029 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0028 1362.02-01 Revocation 07/29/2012
2005-0027 1362.01-03 Late Elections 07/26/2012
2005-0026 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0025 7701.00-00 Definitions 07/23/2012
2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 07/26/2012
2005-0023 1362.01-03 Late Elections 07/27/2012
2005-0022 1362.01-03 Late Elections 07/24/2012
2005-0021 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0020 1362.01-03 Late Elections 07/29/2012
2005-0019 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2005-0018 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/27/2012
2005-0017 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0016 1211.00-00 Limitation on Capital Losses 07/27/2012
2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/28/2012
2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 07/24/2012
2005-0013 1033.00-00 Involuntary Conversion 07/27/2012
2005-0012 3121.04-16 Agent Drivers 07/29/2012
2005-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2005-0010 457.09-04 Transfers Between Plans 07/27/2012
2005-0009 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0008 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0007 86.01-02 Taxpayers to Whom Applies 07/28/2012
2005-0006 61.40-00 Governmental Benefits and Subsidies 07/25/2012
2005-0005 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0004 170.19-00 Other 07/29/2012
2005-0003 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2012
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 07/28/2012
2004-0233 1362.01-03 Late Elections 07/25/2012
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0231 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0230 1031.06-00 Multi-Party Exchanges 07/25/2012
2004-0229 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0228 1362.01-03 Late Elections 07/23/2012
2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 07/26/2012
2004-0226 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0225 1362.02-01 Revocation 07/25/2012
2004-0224 1362.01-03 Late Elections 07/27/2012
2004-0223 1362.01-03 Late Elections 07/29/2012
2004-0222 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0221 9114.03-06 Canada 07/27/2012
2004-0220 1362.01-03 Late Elections 07/23/2012
2004-0219 1362.01-03 Late Elections 07/26/2012
2004-0218 1362.01-03 Late Elections 07/27/2012
2004-0217 1362.00-00 Election by Small Business Corporation 07/24/2012
2004-0216 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0215 1362.00-00 Election by Small Business Corporation 07/29/2012
2004-0214 1362.01-03 Late Elections 07/26/2012
2004-0213 1362.01-03 Late Elections 07/27/2012
2004-0212 1362.01-03 Late Elections 07/23/2012
2004-0211 1362.01-03 Late Elections 07/26/2012

Official Adobe Website
Get Adobe ® Reader