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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2005-0007 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 03/21/2005
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 12/22/2004
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
2004-0210 1362.01-03 Late Elections 07/27/2012
2004-0209 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0208 457.08-01 Eligible Employer 07/27/2012
2004-0207 457.10-00 Ineligible Plans 07/29/2012
2004-0206 6051.00-00 Receipts for Employees 07/26/2012
2004-0205 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0204 1362.01-03 Late Elections 07/23/2012
2004-0203 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0200 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0199 1362.01-03 Late Elections 07/29/2012
2004-0198 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0197 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0196 1362.01-03 Late Elections 07/23/2012
2004-0195 3121.14-00 Concurrent Employment 6413.02-00 Overpayments of Tax 07/27/2012
2004-0194 1362.00-00 Election by Small Business Corporation 07/28/2012
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

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