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 2,951 files Show per page:  25 50 100 200 « Previous | 12 13 14 15 16 17 18 19 20 21 | 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
2010-0192 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2009-0139 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2006-0024 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2005-0073 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0070 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2005-0068 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0021 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0019 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2005-0017 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0006 61.40-00 Governmental Benefits and Subsidies 07/25/2012
2005-0005 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2004-0081 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2003-0027 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2002-0282 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0083 61.11-03 Government Payments 07/25/2012
2005-0079 61.11-03 Government Payments 07/28/2012
2005-0076 61.11-03 Government Payments 07/29/2012
2001-0262 61.11-03 Government Payments 07/29/2012
2006-0027 102.00-00 Gifts and Inheritances 07/24/2012
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
2012-0039 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 08/23/2012
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/27/2012
2005-0139 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/25/2012
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/29/2012
2010-0148 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/26/2012
2006-0013 6103.01-00 General Rule 07/27/2012
2005-0206 6103.01-00 General Rule 07/26/2012
2005-0203 6103.01-00 General Rule 07/26/2012
2005-0087 6103.01-00 General Rule 07/28/2012
2002-0195 6103.01-00 General Rule 07/29/2012
2001-0272 121.01-00 General Requirements 07/25/2012
2001-0170 121.01-00 General Requirements 07/23/2012
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 07/27/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 07/26/2012
2006-0047 38.00-00 General Business Credit 07/27/2012
2001-0209 6421.00-00 Index Number: 6427.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes 07/27/2012
2001-0296 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/25/2012
2000-0383 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Tran 07/27/2012
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 07/29/2012
2002-0189 4081.00-00 Gasoline and Diesel Fuels 07/24/2012
2001-0241 4081.00-00 Gasoline and Diesel Fuels 07/28/2012
2001-0051 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2001-0034 4081.00-00 Gasoline and Diesel Fuels 07/23/2012
2001-0031 4081.00-00 Gasoline and Diesel Fuels 07/25/2012
2000-0409 4081.00-00 Gasoline and Diesel Fuels 07/29/2012
2000-0179 Gasoline and Diesel Fuels 07/24/2012
2000-0074 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2014-0034 336.00-00; 337.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation; Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates 10/03/2014
2000-0015 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 07/27/2012
2001-0265 6427.00-00 Fuels Not Used for Taxable Purposes 07/29/2012
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 07/26/2012
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 07/29/2012
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
2001-0142 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 07/27/2012
2005-0187 6045.08-00 Form and Content of Required Report 07/27/2012
2002-0120 6045.08-00 Form and Content of Required Report 07/27/2012
2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/06/2015
2003-0195 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/23/2012
2010-0101 3121.02-02; 3401.02-02 Foreign Agricultural Workers; Agricultural Labor 07/23/2012
2007-0022 170.02-01 Food ISP - Contributions of Food Inventory to a Charitable Organization 07/25/2012
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 07/23/2012
2003-0121 7701.21-05 First-Year Election 07/27/2012
2011-0060 36.00-00 First-Time Homebuyer Credit 07/27/2012
2011-0042 36.00-00 First-Time Homebuyer Credit 07/23/2012
2011-0029 36.00-00 First-Time Homebuyer Credit 07/25/2012
2011-0003 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0237 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0214 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0212 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0209 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0197 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0194 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0193 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0190 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0189 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0186 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0185 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0183 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0182 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0181 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0180 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0178 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0177 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0176 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0174 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0171 36.00-00 First-Time Homebuyer Credit 07/24/2012
2010-0169 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0167 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0166 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0162 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0161 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0160 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0159 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0149 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0142 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0137 36.00-00 First-Time Homebuyer Credit 07/28/2012

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