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.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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151 - 175 of 2,945 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | 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
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2015-0045 9114.03-55 Portugal 01/05/2016
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2015-0041 132.10-00 Transit Passes / Van Pools 01/05/2016
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2015-0039 7701.03-08 Ordinary Trusts 01/05/2016
2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 01/05/2016
2015-0037 412.06-00 Minimum Funding Waiver 01/05/2016
2015-0035 408.03-00 Rollover Contributions 01/05/2016
2015-0034 61.40-00 Governmental Benefits and Subsidies 01/05/2016
2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/05/2016
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/05/2016
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/29/2015
2015-0029 1362.01-03 Late Elections 09/29/2015
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/02/2015
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/29/2015
2015-0023 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015

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