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 - 200 of 2,961 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
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 07/23/2012
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 07/27/2012
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) 07/27/2012
2001-0288 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/25/2012
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0293 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0066 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2004-0010 174.04-00 Trade or Business 07/25/2012
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 07/26/2012
2003-0204 62.02-00; 162.01-08 Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation 07/27/2012
2012-0055 62.02-00 Trade and Business Deductions of Employees 10/18/2012
2003-0114 62.02-00 Trade and Business Deductions of Employees 07/26/2012
2008-0028 62.02-05 Tool / Equipment Rental 07/25/2012
2008-0005 62.02-05 Tool / Equipment Rental 07/27/2012
2007-0040 62.02-05 Tool / Equipment Rental 07/29/2012
2005-0124 62.02-05 Tool / Equipment Rental 07/29/2012
2005-0078 62.02-05 Tool / Equipment Rental 07/25/2012
2004-0178 62.02-05 Tool / Equipment Rental 07/27/2012
2004-0171 62.02-05 Tool / Equipment Rental 07/26/2012
2004-0123 62.02-05 Tool / Equipment Rental 07/26/2012
2010-0051 501.02-00 Title-Holding Company 07/27/2012
2002-0250 3121.01-05 Tips and Gratuities 07/25/2012
2002-0158 911.11-01 Timely filed returns 07/26/2012
2002-0063 911.11-01 Timely filed returns 07/29/2012
2002-0017 911.11-01 Timely filed returns 07/24/2012
2010-0154 754.02-00; 9100.15-00 Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2012
2007-0035 170.01-00 Time of Making Contribution 07/27/2012
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 07/29/2012
2002-0130 6655.04-02 Time For Payment 07/29/2012
2001-0292 42.08-01 Time for Making Allocation 07/27/2012
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016

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