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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
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UILC
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Subject
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Released
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2003-0057 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2003-0062 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0063 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2003-0064 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0065 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2003-0074 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0075 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0076 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0077 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
2003-0078 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0081 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0083 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0084 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0085 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
2003-0086 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0087 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0088 | 3231.01-00 | Employers v. Not Employers | 07/28/2012 |
2003-0089 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0090 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0110 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0111 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2003-0112 | 3231.01-00 | Employers v. Not Employers | 07/28/2012 |
2003-0113 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0128 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0129 | 3231.01-00 | Employers v. Not Employers | 07/28/2012 |
2003-0130 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0131 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0140 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0141 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0142 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
2003-0143 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0144 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2003-0145 | 3231.01-00 | Employers v. Not Employers | 07/28/2012 |
2003-0147 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0154 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2003-0156 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0159 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0160 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2003-0161 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0162 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2003-0163 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0164 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0165 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2003-0166 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
2003-0167 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0168 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0171 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0176 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0177 | 3231.01-00 | Employers v. Not Employers | 07/28/2012 |
2003-0179 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0180 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0185 | 3231.01-00 | Employers v. Not Employers | 07/28/2012 |
2003-0186 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0187 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0189 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2003-0190 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
2003-0191 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0192 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2003-0193 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0205 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2003-0207 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0219 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2003-0220 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0221 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2003-0222 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
2003-0223 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2003-0224 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2003-0232 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2003-0233 | 3231.01-00 | Employers v. Not Employers | 07/28/2012 |
2003-0243 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2004-0057 | 3231.01-00 | Employers v. Not Employers | 07/25/2012 |
2004-0126 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2004-0128 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2004-0129 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2004-0130 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2004-0131 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2004-0132 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2004-0133 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2004-0135 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
2004-0136 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2004-0139 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2004-0140 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2004-0141 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2004-0156 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2004-0163 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2004-0164 | 3231.01-00 | Employers v. Not Employers | 07/23/2012 |
2004-0165 | 3231.01-00 | Employers v. Not Employers | 07/27/2012 |
2004-0209 | 3231.01-00 | Employers v. Not Employers | 07/24/2012 |
2004-0222 | 3231.01-00 | Employers v. Not Employers | 07/26/2012 |
2009-0031 | 3301.00-00 | Rate of Tax | 03/31/2009 |
2009-0091 | 3301.00-00 | Rate of Tax | 06/27/2009 |
2012-0031 | 3302.00-00 | Credits Against Tax for Contributions to State Unemployment Funds | 08/23/2012 |
2014-0022 | 3302.00-00; 3306.01-00 | Credits Against Tax for Contributions to State Unemployment Funds; Employers | 07/01/2014 |
2013-0029 | 3306.03-01 | Services for U.S. or an Instrumentality Excepted | 10/18/2013 |
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 |
2001-0207 | 34.00-00 | Certain Users of Gasoline and Special Fuels | 07/25/2012 |
2013-0031 | 3401.00-00; 3504.00-00 | Definitions; Acts to be Performed by Agents | 10/18/2013 |
2000-0162 | 3401.01-00 | Definitions; Wages Subject to Withholding | 07/27/2012 |
2006-0055 | 3401.01-00 | Wages Subject to Withholding | 07/27/2012 |
2006-0023 | 3401.01-01 | Back Pay | 07/27/2012 |
2010-0001 | 3401.04-00 | Employer-Employee Relationship | 07/26/2012 |
2010-0090 | 3401.04-00 | Employer-Employee Relationship | 07/27/2012 |
2004-0174 | 3401.04-01 | Employer v. Not an Employer | 07/26/2012 |
2006-0072 | 3401.06-04 | Industry Practice | 07/26/2012 |
2002-0006 | 3401-01-05 | Shipping and Air Transportation ISP - Federal Income Tax Withholding on Compensation Paid to Nonresident Alien Crew by a Foreign Transportation Entity | 03/29/2002 |
2000-0069 | 3402.00-00 | Income Tax Collected at Source | 07/26/2012 |
2004-0083 | 3402.00-00 | Income Tax Collected at Source | 07/26/2012 |
2010-0003 | 3402.00-00 | Income Tax Collected at Source | 07/27/2012 |
2010-0004 | 3402.00-00 | Income Tax Collected at Source | 07/26/2012 |
2010-0008 | 3402.00-00 | Income Tax Collected at Source | 07/23/2012 |
2010-0168 | 3402.02-00 | Wage Bracket Method | 07/24/2012 |
2011-0076 | 3402.03-00 | Accountability and Liability of Employer for Failure to Withhold | 07/27/2012 |
2000-0043 | 3402.05-00 | Income Tax Collected at Source; Withholding Exemptions and Exempt | 07/24/2012 |
2001-0295 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 07/27/2012 |
2002-0132 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 07/24/2012 |
2004-0008 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 07/29/2012 |
2009-0121 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 06/27/2009 |
2012-0063 | 3402.05-00; 3402.06-00 | Withholding Exemptions and Exemption Certificates; Supplemental Payments | 10/18/2012 |
2010-0042 | 3402.06-00 | Supplemental Payments | 07/27/2012 |
2012-0059 | 3402.06-00 | Supplemental Payments | 10/18/2012 |
2004-0003 | 3402.15-00 | Withholding on Gambling Winnings | 07/28/2012 |
2010-0014 | 3402.19-00 | Other | 07/25/2012 |
2010-0095 | 3402.19-00 | Other | 07/29/2012 |
2010-0097 | 3402.19-00 | Other | 07/26/2012 |
2002-0004 | 3402-06-00 | Supplemental Payments | 07/29/2012 |
2001-0227 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 07/27/2012 |
2002-0097 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 07/29/2012 |
2002-0160 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 07/27/2012 |
2009-0216 | 3406.00-00 | Backup Withholding | 07/27/2012 |
2011-0095 | 3406.07-00; 3121.04-01 | Exceptions to Backup Withholding; Common Law Tests | 07/27/2012 |
2010-0116 | 3504.00-00 | Acts to be Performed by Agents | 07/26/2012 |
2010-0120 | 3504.00-00 | Acts to be Performed by Agents | 07/24/2012 |
2010-0179 | 3504.00-00 | Acts to be Performed by Agents | 07/27/2012 |
2012-0028 | 351.00-00; 368.00-00 | Transfer to Corporation Controlled by Transferor; Definitions Relating to Corporate Reorganizations | 08/23/2012 |
2009-0028 | 36.00-00 | First-Time Homebuyer Credit | 03/31/2009 |
2009-0032 | 36.00-00 | First-Time Homebuyer Credit | 03/31/2009 |
2009-0035 | 36.00-00 | First-Time Homebuyer Credit | 03/31/2009 |
2009-0077 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0086 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0087 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0098 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0101 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0102 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0107 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0113 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
2009-0131 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
2009-0132 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
2009-0135 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
2009-0137 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0140 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0143 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0147 | 36.00-00 | First-Time Homebuyer Credit | 07/26/2012 |
2009-0152 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0153 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0155 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2009-0167 | 36.00-00 | First-Time Homebuyer Credit | 07/24/2012 |
2009-0170 | 36.00-00 | First-Time Homebuyer Credit | 07/24/2012 |
2009-0171 | 36.00-00 | First-Time Homebuyer Credit | 07/28/2012 |
2009-0174 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2009-0175 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0218 | 36.00-00 | First-Time Homebuyer Credit | 07/24/2012 |
2009-0219 | 36.00-00 | First-Time Homebuyer Credit | 07/28/2012 |
2009-0220 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0222 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2009-0223 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0224 | 36.00-00 | First-Time Homebuyer Credit | 07/25/2012 |
2009-0225 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2009-0228 | 36.00-00 | First-Time Homebuyer Credit | 07/23/2012 |
2009-0244 | 36.00-00 | First-Time Homebuyer Credit | 07/23/2012 |
2009-0245 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2009-0246 | 36.00-00 | First-Time Homebuyer Credit | 07/26/2012 |
2010-0002 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2010-0005 | 36.00-00 | First-Time Homebuyer Credit | 07/23/2012 |
2010-0011 | 36.00-00 | First-Time Homebuyer Credit | 07/24/2012 |
2010-0012 | 36.00-00 | First-Time Homebuyer Credit | 07/28/2012 |
2010-0018 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2010-0019 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0022 | 36.00-00 | First-Time Homebuyer Credit | 03/10/2010 |
2010-0027 | 36.00-00 | First-Time Homebuyer Credit | 07/25/2012 |
2010-0028 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2010-0029 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0031 | 36.00-00 | First-Time Homebuyer Credit | 07/29/2012 |
2010-0033 | 36.00-00 | First-Time Homebuyer Credit | 07/25/2012 |
2010-0035 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0038 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0040 | 36.00-00 | First-Time Homebuyer Credit | 07/23/2012 |
2010-0055 | 36.00-00 | First-Time Homebuyer Credit | 07/26/2012 |
2010-0062 | 36.00-00 | First-Time Homebuyer Credit | 07/25/2012 |
2010-0065 | 36.00-00 | First-Time Homebuyer Credit | 07/25/2012 |
2010-0067 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0070 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0071 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0073 | 36.00-00 | First-Time Homebuyer Credit | 07/28/2012 |
2010-0074 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0078 | 36.00-00 | First-Time Homebuyer Credit | 07/25/2012 |
2010-0083 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0084 | 36.00-00 | First-Time Homebuyer Credit | 07/26/2012 |
2010-0086 | 36.00-00 | First-Time Homebuyer Credit | 07/27/2012 |
2010-0088 | 36.00-00 | First-Time Homebuyer Credit | 07/23/2012 |
2010-0091 | 36.00-00 | First-Time Homebuyer Credit | 07/25/2012 |

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