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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
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UILC
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Subject
|
Released
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|---|---|---|---|
| 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 |
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