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 - 200 of 2,945 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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2008-0024 9114.03-42 United Kingdom 07/27/2012
2005-0182 9114.03-42 United Kingdom 07/25/2012
2005-0046 9114.03-39 Trinidad and Tobago 07/25/2012
2002-0046 9114.03-38 Switzerland 07/27/2012
2011-0096 9114.03-25; 9114.03-42 Malta; United Kingdom 07/25/2012
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 07/23/2012
2003-0098 9114.03-20 Italy 07/23/2012
2013-0021 9114.03-13 Germany 07/01/2013
2013-0012 9114.03-13 Germany 04/10/2013
2005-0162 9114.03-13 Germany 07/27/2012
2002-0190 9114.03-13 Germany 07/27/2012
2011-0051 9114.03-12; 871.00-00; 871.02-12 France; Tax on Nonresident Alien Individuals; Certain Annuities Received Under Qualified Plans 07/26/2012
2003-0178 9114.03-07 China 07/27/2012
2002-0159 9114.03-07 China 07/23/2012
2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 07/26/2012
2010-0203 9114.03-06 Canada 07/24/2012
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 07/25/2012
2004-0221 9114.03-06 Canada 07/27/2012
2005-0116 9114.03-03 Austria 07/29/2012
2003-0228 9114.03-02 Australia 07/27/2012
2001-0063 9114.03-02 Australia 07/24/2012
2003-0217 9114.02-20 Students and Trainees 07/28/2012
2004-0111 911.11-03 Reelection 07/29/2012
2002-0168 911.11-03 Reelection 07/27/2012
2001-0250 911.11-02 Revocation of Election 07/27/2012
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
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 07/23/2012
2002-0018 911.10-00 Disallowance of Deductions, Exclusions and Credits 07/27/2012
2005-0126 911.08-00 Amounts Paid By U.S. or Agency Thereof 07/25/2012
2005-0080 911.05-00 Restricted Country 07/26/2012
2003-0018 911.01-00 Bona Fide Resident 07/23/2012
2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 07/27/2012
2002-0129 911.00-00 Citizens or Residents of the United States Living Abroad 07/25/2012
2008-0025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2012
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/28/2012
2000-0144 9100.31-00 Extension of Time for Making Certain Elections; Reg. 301.7701-3 C 07/26/2012
2008-0038 9100.09-00 Section 442; Accounting Periods 07/24/2012
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 07/23/2012
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 07/25/2012
2004-0107 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2010-0205 901.01-03 Definition of Income Tax 07/27/2012
2009-0251 901.01-03 Definition of Income Tax 07/25/2012
2004-0176 901.01-03 Definition of Income Tax 07/27/2012
2014-0006 901.01-00 Allowance of Credit 03/31/2014

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader