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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1,501 - 1,600 of 2,939 files Show per page:  25 50 100 200 « Previous | 12 13 14 15 16 17 18 19 20 21 | Next » 
Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2004-0159 1362.01-03 Late Elections 07/29/2012
2004-0160 71.11-00 Payments to Third Parties 07/27/2012
2004-0161 1362.01-03 Late Elections 07/24/2012
2004-0162 1362.01-03 Late Elections 07/28/2012
2004-0163 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0164 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0165 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0166 162.08-00 Travel (See also UILC 162.12-06 and 162.13-03) 07/26/2012
2004-0167 451.13-00 Prepaid and Advance Income 07/29/2012
2004-0169 501.38-00 Legislative and Political Propaganda Activities 07/24/2012
2004-0170 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2012
2004-0171 62.02-05 Tool / Equipment Rental 07/26/2012
2004-0172 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2004-0173 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2004-0174 3401.04-01 Employer v. Not an Employer 07/26/2012
2004-0175 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2004-0176 901.01-03 Definition of Income Tax 07/27/2012
2004-0177 457.09-04 Transfers Between Plans 07/24/2012
2004-0178 62.02-05 Tool / Equipment Rental 07/27/2012
2004-0179 3121.04-16 Agent Drivers 07/26/2012
2004-0180 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0181 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0182 1362.01-03 Late Elections 07/25/2012
2004-0183 1362.01-03 Late Elections 07/29/2012
2004-0184 1362.01-03 Late Elections 07/27/2012
2004-0185 162.12-00 Education 07/25/2012
2004-0186 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0187 213.05-00 Medical Care 07/26/2012
2004-0188 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0189 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 07/25/2012
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2004-0192 457.08-01 Eligible Employer 07/27/2012
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
2004-0194 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0195 3121.14-00 Concurrent Employment 6413.02-00 Overpayments of Tax 07/27/2012
2004-0196 1362.01-03 Late Elections 07/23/2012
2004-0197 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0198 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0199 1362.01-03 Late Elections 07/29/2012
2004-0200 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0203 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0204 1362.01-03 Late Elections 07/23/2012
2004-0205 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0206 6051.00-00 Receipts for Employees 07/26/2012
2004-0207 457.10-00 Ineligible Plans 07/29/2012
2004-0208 457.08-01 Eligible Employer 07/27/2012
2004-0209 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0210 1362.01-03 Late Elections 07/27/2012
2004-0211 1362.01-03 Late Elections 07/26/2012
2004-0212 1362.01-03 Late Elections 07/23/2012
2004-0213 1362.01-03 Late Elections 07/27/2012
2004-0214 1362.01-03 Late Elections 07/26/2012
2004-0215 1362.00-00 Election by Small Business Corporation 07/29/2012
2004-0216 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0217 1362.00-00 Election by Small Business Corporation 07/24/2012
2004-0218 1362.01-03 Late Elections 07/27/2012
2004-0219 1362.01-03 Late Elections 07/26/2012
2004-0220 1362.01-03 Late Elections 07/23/2012
2004-0221 9114.03-06 Canada 07/27/2012
2004-0222 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0223 1362.01-03 Late Elections 07/29/2012
2004-0224 1362.01-03 Late Elections 07/27/2012
2004-0225 1362.02-01 Revocation 07/25/2012
2004-0226 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 07/26/2012
2004-0228 1362.01-03 Late Elections 07/23/2012
2004-0229 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0230 1031.06-00 Multi-Party Exchanges 07/25/2012
2004-0231 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0233 1362.01-03 Late Elections 07/25/2012
2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 07/28/2012
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2012
2005-0003 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0004 170.19-00 Other 07/29/2012
2005-0005 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0006 61.40-00 Governmental Benefits and Subsidies 07/25/2012
2005-0007 86.01-02 Taxpayers to Whom Applies 07/28/2012
2005-0008 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0009 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0010 457.09-04 Transfers Between Plans 07/27/2012
2005-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2005-0012 3121.04-16 Agent Drivers 07/29/2012
2005-0013 1033.00-00 Involuntary Conversion 07/27/2012
2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 07/24/2012
2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/28/2012
2005-0016 1211.00-00 Limitation on Capital Losses 07/27/2012
2005-0017 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0018 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/27/2012
2005-0019 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2005-0020 1362.01-03 Late Elections 07/29/2012
2005-0021 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0022 1362.01-03 Late Elections 07/24/2012
2005-0023 1362.01-03 Late Elections 07/27/2012
2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 07/26/2012

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