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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1,301 - 1,350 of 2,983 files Show per page:  25 50 100 200 « Previous | 23 24 25 26 27 28 29 30 31 32 | 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
2005-0107 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/26/2012
2005-0106 1362.01-03 Late Elections 07/27/2012
2005-0105 1362.01-03 Late Elections 07/23/2012
2005-0104 1362.01-03 Late Elections 07/26/2012
2005-0103 1362.01-03 Late Elections 07/27/2012
2005-0102 213.05-00 Medical Care 07/24/2012
2005-0101 1362.01-03 Late Elections 07/27/2012
2005-0100 1362.01-03 Late Elections 07/29/2012
2005-0099 1362.01-03 Late Elections 07/26/2012
2005-0098 7701.00-00 Definitions 07/27/2012
2005-0097 1362.02-01 Revocation 07/23/2012
2005-0096 1362.01-03 Late Elections 07/27/2012
2005-0095 1362.01-03 Late Elections 07/28/2012
2005-0094 3121.01-00 Wages 07/24/2012
2005-0093 871.03-00 U.S. Trade or Business v. No U.S. Trade or Business 07/27/2012
2005-0092 1362.00-00 Election by Small Business Corporation 07/29/2012
2005-0091 1362.01-03 Late Elections 07/25/2012
2005-0090 107.01-00 Rental Allowance 07/27/2012
2005-0089 213.00-00 Medical, Dental, etc., Expenses 07/23/2012
2005-0088 1031.05-00 Deferred Exchanges 07/27/2012
2005-0087 6103.01-00 General Rule 07/28/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0085 1031.05-00 Deferred Exchanges 07/27/2012
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/29/2012
2005-0083 61.11-03 Government Payments 07/25/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2005-0081 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2005-0080 911.05-00 Restricted Country 07/26/2012
2005-0079 61.11-03 Government Payments 07/28/2012
2005-0078 62.02-05 Tool / Equipment Rental 07/25/2012
2005-0077 86.02-00 Social Security Benefit 07/27/2012
2005-0076 61.11-03 Government Payments 07/29/2012
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

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