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 2,945 files Show per page:  25 50 100 200 « Previous | 10 11 12 13 14 15 16 17 18 19 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2002-0215 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2002-0148 3121.01-22 Stock-based Remuneration and Stock Options 07/24/2012
2002-0094 3121.01-22 Stock-based Remuneration and Stock Options 07/24/2012
2002-0044 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2001-0274 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2001-0273 3121.01-22 Stock-based Remuneration and Stock Options 07/29/2012
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2004-0124 3121.01-16 Agricultural Labor 07/23/2012
2008-0006 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/24/2012
2008-0001 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/27/2012
2011-0074 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/24/2012
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2005-0215 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2004-0085 3121.01-11 Supplemental Unemployment Benefit Plans 07/27/2012
2011-0100 3121.01-10 Domestic Service 07/29/2012
2002-0250 3121.01-05 Tips and Gratuities 07/25/2012
2001-0187 3121.01-01 Back Pay 07/27/2012
2013-0023 3121.01-00; 3401.01-00; 3402.06-00 Wages; Wages Subject to Withholding; Supplemental Payments; ADMINISTRATION: Authority of officers of Internal Revenue 07/01/2013
2011-0075 3121.01-00 Wages 07/28/2012
2009-0070 3121.01-00 Wages 07/27/2012
2007-0041 3121.01-00 Wages 07/27/2012
2006-0069 3121.01-00 Wages 07/26/2012
2005-0094 3121.01-00 Wages 07/24/2012
2004-0119 3121.01-00 Wages 07/29/2012
2004-0060 3121.01-00 Wages 07/23/2012
2003-0241 3121.01-00 Wages 07/27/2012
2003-0068 3121.01-00 Wages 07/26/2012
2002-0284 3121.01-00 Wages 07/27/2012
2002-0206 3121.01-00 Wages 07/28/2012
2002-0005 3121.01-00 Wages 07/27/2012
2001-0238 3121.01-00 Wages 07/27/2012
2001-0196 3121.01-00 Wages 07/26/2012
2001-0006 3121.01-00 Wages 07/27/2012
2000-0259 3121.01-00 Definitions; Wages 07/24/2012
2012-0067 3121.00-00 Definitions 01/04/2013
2012-0005 3121.00-00 Definitions 07/25/2012
2012-0003 3121.00-00 Definitions 07/29/2012
2011-0082 3121.00-00 Definitions 07/27/2012
2010-0048 3121.00-00 Definitions 07/27/2012
2008-0040 3121.00-00 Definitions 07/27/2012
2006-0037 3121.00-00 Definitions 07/26/2012
2006-0025 3121.00-00 Definitions 07/29/2012
2004-0058 3121.00-00 Definitions 07/28/2012
2004-0002 3121.00-00 Definitions 07/25/2012
2001-0071 3121.00-00 Definitions 07/25/2012
2010-0208 312.01-00 Computations of Earnings and Profits 07/27/2012
2009-0109 312.01-00 Computations of Earnings and Profits 07/25/2012
2009-0055 312.01-00 Computations of Earnings and Profits 07/26/2012
2010-0198 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2010-0122 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2006-0067 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax; Wages Subject to Withholding; Benefits Provided Under Certain Employee Benefit Plans 07/24/2012
2015-0005 3101.00-00; 3121.01-10; 3121.04-09 Rate and Measure of Employee Tax; Domestic Service; Domestic Service 03/27/2015
2012-0022 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2006-0021 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2001-0253 3101.00-00 Rate and Measure of Employee Tax 07/26/2012
2011-0073 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2011-0071 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/23/2012
2011-0067 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/26/2012
2010-0121 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/28/2012
2010-0009 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2009-0236 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2012-0007 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/29/2012
2011-0008 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/27/2012
2010-0221 30.00-00 Credit for Qualified Electric Vehicles 07/27/2012
2000-0164 3 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/28/2012
2004-0079 29.00-00 Credits for Producing Fuel From a Nonconventional Source (Section 44 Redesignated as Section 29) 07/26/2012
2002-0176 280F.05-10 Passenger Automobiles 07/27/2012
2004-0193 280F.00-00 Limitation on Investment Tax Credit and Depreciation for Luxury Automobiles Limitation Where Certain Property Used for Personal Purposes 07/25/2012
2011-0024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2011-0005 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2000-0380 274.12-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2009-0241 274.10-00 Qualified Nonpersonal Use Vehicle 07/29/2012
2009-0221 274.10-00 Qualified Nonpersonal Use Vehicle 07/25/2012
2007-0030 274.10-00 Qualified Nonpersonal Use Vehicle 07/23/2012
2015-0009 274.08-00 Substantiation 03/27/2015
2012-0020 274.08-00 Substantiation 07/25/2012
2011-0062 274.08-00 Substantiation 07/29/2012
2011-0061 274.08-00 Substantiation 07/24/2012
2009-0255 274.08-00 Substantiation 07/27/2012
2003-0053 274.08-00 Substantiation 07/29/2012
2001-0189 274.08-00 Substantiation 07/29/2012
2001-0052 274.08-00 Substantiation 07/26/2012
2000-0384 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0225 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0209 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2005-0218 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) 07/27/2012
2009-0123 265.02-01 State Taxes 07/28/2012
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/05/2016
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/12/2012
2010-0240 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/25/2012
2002-0101 262.00-00 Personal, Living, and Family Expenses 07/27/2012
2000-0393 262.00-00 Personal, Living, and Family Expenses 07/29/2012
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 07/28/2012
2011-0031 25D.00-00; 61.00-00; 136.00-00 Residential Energy Efficient Property; Gross Income v. Not Gross Income; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2010-0232 25D.00-00; 48.00-00; 280A.07-00; 280A.07-04 Residential Energy Efficient Property; Energy Credit; Reforestation Credit; Use as Residence; Time/attribution rule 07/28/2012
2011-0019 25D.00-00; 48.00-00 Residential Energy Efficient Property; Energy Credit; Reforestation Credit 07/25/2012
2011-0088 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0109 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2012-0038 25D.00-00 Residential Energy Efficient Property 08/23/2012

Official Adobe Website
Get Adobe ® Reader