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

151 - 175 of 3,025 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
2012-0028 351.00-00; 368.00-00 Transfer to Corporation Controlled by Transferor; Definitions Relating to Corporate Reorganizations 08/23/2012
2005-0147 162.01-03 Trade or Business v. Hobby 07/26/2012
2002-0144 1402.03-00 Trade or Business (Reference to Section 162) 07/27/2012
2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 07/26/2012
2000-0262 6 Trade or Business (Deductible v. Not Deductible); Travel (See Als 12/29/2000
2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/28/2012
2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/27/2012
2001-0139 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/27/2012
2001-0127 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/25/2012
2000-0031 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/27/2012
2000-0406 1 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/27/2012
2000-0045 4 Trade or Business (Deductible v. Not Deductible); Million Dollar 06/30/2000
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 07/29/2012
2000-0062 162.00-00 Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra 07/23/2012
2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/26/2012
2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2008-0008 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/26/2008
2001-0288 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/25/2012

« Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Official Adobe Website
Get Adobe ® Reader