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.

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176 - 200 of 3,025 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | 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
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0293 0 Trade or Business (Deductible v. Not Deductible) 12/29/2000
2000-0066 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/30/2000
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 01/02/2009
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 09/23/2008
2008-0005 62.02-05 Tool / Equipment Rental 03/25/2008
2007-0040 62.02-05 Tool / Equipment Rental 09/21/2007
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 09/21/2007
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

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