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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176 - 200 of 2,945 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2015-0022 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2015-0021 402.08-01 Rollover Lump Sums 07/06/2015
2015-0020 61.40-00 Governmental Benefits and Subsidies 07/06/2015
2015-0019 152.00-00 Dependent Defined 07/06/2015
2015-0018 671.02-00 Persons Treated as Grantors 07/06/2015
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2015
2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0015 408.03-00 Rollover Contributions 07/06/2015
2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/06/2015
2015-0012 408.06-00 Distributions 03/27/2015
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2015-0009 274.08-00 Substantiation 03/27/2015
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015
2015-0006 451.20-00 Cash Method 03/27/2015
2015-0005 3101.00-00; 3121.01-10; 3121.04-09 Rate and Measure of Employee Tax; Domestic Service; Domestic Service 03/27/2015
2015-0004 132.10-00 Transit Passes / Van Pools 03/27/2015
2015-0003 457.07-02 Unforeseeable Emergency 03/27/2015
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2014-0044 1.00-00 Tax Imposed 01/14/2015
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015

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