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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

1,801 - 1,900 of 2,961 files Show per page:  25 50 100 200 « Previous | 15 16 17 18 19 20 21 22 23 24 | 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
2003-0136 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2003-0135 162.08-02 Away From Home v. Not Away From Home 07/27/2012
2003-0134 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 07/25/2012
2003-0132 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0131 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0129 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0128 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0127 1362.02-01 Revocation 07/27/2012
2003-0126 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0125 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0124 1362.01-03 Late Elections 07/27/2012
2003-0123 1362.01-03 Late Elections 07/23/2012
2003-0122 1362.01-03 Late Elections 07/26/2012
2003-0121 7701.21-05 First-Year Election 07/27/2012
2003-0120 1362.01-03 Late Elections 07/25/2012
2003-0119 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0118 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0117 6049.00-00 Returns Regarding Payments of Interest 07/26/2012
2003-0116 4945.04-06 Definition of Taxable Expenditure; Expenditure Responsibility 07/27/2012
2003-0115 501.07-00 Social Clubs 07/23/2012
2003-0114 62.02-00 Trade and Business Deductions of Employees 07/26/2012
2003-0113 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0112 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0111 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0110 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0109 457.07-02 Unforeseeable Emergency 07/29/2012
2003-0108 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2003-0107 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0106 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0105 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0104 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0103 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0102 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0101 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0100 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0099 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0098 9114.03-20 Italy 07/23/2012
2003-0097 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0096 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0095 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0094 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0093 1362.01-02 Election After Termination 07/29/2012
2003-0092 1362.00.00 Election by Small Business Corporation 07/25/2012
2003-0091 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0090 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0089 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0088 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0087 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0086 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0085 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0084 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0083 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0082 457.09-05 Certain Plans Excepted 07/23/2012
2003-0081 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0080 162.08-02 Away From Home v. Not Away From Home 07/28/2012
2003-0079 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2003-0078 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0077 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0076 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0075 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0074 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0073 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0072 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0071 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0070 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0069 148.08-00; 148.08-03; 148.08-11 Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption 07/29/2012
2003-0068 3121.01-00 Wages 07/26/2012
2003-0067 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0066 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0065 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0064 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0063 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0062 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0061 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0061 Certain Foster Care Payments 07/29/2012
2003-0060 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0060 Certain Foster Care Payments 07/26/2012
2003-0059 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0059 Certain Foster Care Payments 07/27/2012
2003-0058 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0057 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0056 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0055 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0054 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0053 274.08-00 Substantiation 07/29/2012
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 07/25/2012
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 07/27/2012
2003-0050 1362.00-00 Election by Small Business Corporation 07/23/2012
2003-0049 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0048 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0047 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0046 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0045 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0044 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0043 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0042 1362.00-00 Election by Small Business Corporation 07/23/2012
2003-0041 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0040 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 07/25/2012
2003-0038 752.02-00 Decrease in Partner's Liabilities 07/27/2012
2003-0037 861.00-00 Income From Sources Within the U.S. 07/29/2012

Official Adobe Website
Get Adobe ® Reader