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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1,801 - 1,900 of 2,945 files Show per page:  25 50 100 200 « Previous | 15 16 17 18 19 20 21 22 23 24 | 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
2006-0003 501.03-08 Educational Organizations 07/25/2012
2006-0004 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/27/2012
2006-0006 6041.00-00 Information at Source 07/23/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 07/25/2012
2006-0009 86.02-00 Social Security Benefit 07/29/2012
2006-0010 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0012 74.00-00 Prizes and Awards 07/28/2012
2006-0013 6103.01-00 General Rule 07/27/2012
2006-0014 451.14-00 Constructive Receipt 07/23/2012
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/25/2012
2006-0017 61.02-06 Court Awards, Settlements, etc. 07/29/2012
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 07/24/2012
2006-0020 461.15-00 Accrual of Real Property Taxes 07/28/2012
2006-0021 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2006-0022 1402.02-00 Self-Employment Income 07/23/2012
2006-0023 3401.01-01 Back Pay 07/27/2012
2006-0024 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2006-0025 3121.00-00 Definitions 07/29/2012
2006-0026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/27/2012
2006-0027 102.00-00 Gifts and Inheritances 07/24/2012
2006-0028 1033.00-00 Involuntary Conversion 07/27/2012
2006-0029 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2006-0030 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0031 7701.00-00 Definitions 07/27/2012
2006-0032 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2006-0033 409A.00-00 Nonqualified Deferred Compensation 07/29/2012
2006-0034 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0035 451.20-00 Cash Method 07/24/2012
2006-0036 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0037 3121.00-00 Definitions 07/26/2012
2006-0038 48.01-01 In General 07/23/2012
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 07/27/2012
2006-0040 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/25/2012
2006-0041 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/29/2012
2006-0042 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0043 162.08-07 Tax Home v. Non-Tax Home 07/25/2012
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 07/28/2012
2006-0045 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2006-0046 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0047 38.00-00 General Business Credit 07/27/2012
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 07/25/2012
2006-0049 1362.01-03 Late Elections 07/29/2012
2006-0050 1362.01-03 Late Elections 07/27/2012
2006-0051 1362.01-03 Late Elections 07/25/2012
2006-0052 1362.01-03 Late Elections 07/28/2012
2006-0053 1362.01-03 Late Elections 07/27/2012
2006-0054 1362.01-03 Late Elections 07/23/2012
2006-0055 3401.01-00 Wages Subject to Withholding 07/27/2012
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/25/2012
2006-0057 4941.04-00 Definition of Self-Dealing 07/29/2012
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/27/2012
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/24/2012
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 07/28/2012
2006-0061 1362.01-03 Late Elections 07/27/2012
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2012
2006-0063 1362.02-01 Revocation 07/27/2012
2006-0064 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2006-0065 62.02-02 Reimbursements 07/29/2012
2006-0066 48A.00-00 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0067 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax; Wages Subject to Withholding; Benefits Provided Under Certain Employee Benefit Plans 07/24/2012
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0069 3121.01-00 Wages 07/26/2012
2006-0070 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0071 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0072 3401.06-04 Industry Practice 07/26/2012
2006-0073 168.36-00 Lease Term 07/29/2012
2006-0074 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0075 1362.01-03 Late Elections 07/24/2012
2006-0076 1362.01-03 Late Elections 07/27/2012
2006-0077 1362.01-03 Late Elections 07/26/2012
2006-0078 168.36-00 Lease Term 07/23/2012
2006-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0080 134.03-00 Other Benefits Not Excludable 07/26/2012
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 07/29/2012
2006-0082 48B.00-00 Qualifying Gasification Project Credit 07/27/2012
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 07/25/2012
2006-0084 48B.00-00 Qualifying Gasification Project Credit 07/28/2012
2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 07/26/2012
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 07/23/2012
2006-0087 104.04-00 Armed Services, etc. 07/27/2012
2006-0088 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2006-0089 132.03-00 Working Condition Fringe 07/29/2012
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 07/25/2012
2006-0092 134.00-00 Certain Military Benefits 07/28/2012
2006-0093 3121.02-06 Voluntary Coverage of State, etc., Employees 07/27/2012
2006-0094 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0095 3121.10-01 In General 07/27/2012
2006-0096 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2006-0098 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2007-0001 48B.00-00 Qualifying Gasification Project Credit 07/25/2012
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 07/28/2012
2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0004 9999.98-00 Not Able to Identify Under Present List 07/23/2012

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