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

1,901 - 2,000 of 2,983 files Show per page:  25 50 100 200 « Previous | 16 17 18 19 20 21 22 23 24 25 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2005-0210 1397.00-00 Empowerment Zone - Other definitions and special rules 07/27/2012
2004-0117 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 07/27/2012
2020-0008 139.00-00 Disaster Relief Payments 06/26/2020
2009-0039 139.00-00 Disaster Relief Payments 03/31/2009
2003-0287 1362.03-00 S Termination Year 07/28/2012
2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 07/29/2012
2012-0061 1362.02-01 Revocation 09/28/2012
2010-0249 1362.02-01 Revocation 07/27/2012
2006-0063 1362.02-01 Revocation 07/27/2012
2005-0173 1362.02-01 Revocation 07/27/2012
2005-0152 1362.02-01 Revocation 07/27/2012
2005-0142 1362.02-01 Revocation 07/24/2012
2005-0119 1362.02-01 Revocation 07/28/2012
2005-0097 1362.02-01 Revocation 07/23/2012
2005-0061 1362.02-01 Revocation 07/27/2012
2005-0028 1362.02-01 Revocation 07/29/2012
2004-0225 1362.02-01 Revocation 07/25/2012
2004-0152 1362.02-01 Revocation 07/27/2012
2004-0151 1362.02-01 Revocation 07/29/2012
2004-0148 1362.02-01 Revocation 07/23/2012
2004-0146 1362.02-01 Revocation 07/28/2012
2004-0075 1362.02-01 Revocation 07/28/2012
2004-0070 1362.02-01 Revocation 07/25/2012
2004-0049 1362.02-01 Revocation 07/24/2012
2004-0041 1362.02-01 Revocation 07/27/2012
2004-0039 1362.02-01 Revocation 07/26/2012
2004-0038 1362.02-01 Revocation 07/27/2012
2004-0037 1362.02-01 Revocation 07/23/2012
2003-0316 1362.02-01 Revocation 07/29/2012
2003-0309 1362.02-01 Revocation 07/27/2012
2003-0297 1362.02-01 Revocation 07/23/2012
2003-0271 1362.02-01 Revocation 07/27/2012
2003-0270 1362.02-01 Revocation 07/23/2012
2003-0269 1362.02-01 Revocation 07/26/2012
2003-0252 1362.02-01 Revocation 07/27/2012
2003-0251 1362.02-01 Revocation 07/23/2012
2003-0250 1362.02-01 Revocation 07/26/2012
2003-0238 1362.02-01 Revocation 07/29/2012
2003-0216 1362.02-01 Revocation 07/25/2012
2003-0127 1362.02-01 Revocation 07/27/2012
2002-0294 1362.02-01 Revocation 07/28/2012
2002-0123 1362.02-01 Revocation 07/27/2012
2002-0104 1362.02-01 Revocation 07/27/2012
2001-0239 1362.02-01 Revocation 07/25/2012
2001-0029 1362.02-01 Revocation 07/29/2012
2003-0264 1362.02-00 Termination of Election 07/29/2012
2003-0242 1362.02-00 Termination of Election 07/26/2012
2016-0065 1362.01-03 Late Elections 10/12/2016
2015-0029 1362.01-03 Late Elections 09/29/2015
2010-0248 1362.01-03 Late Elections 07/28/2012
2006-0077 1362.01-03 Late Elections 09/11/2006
2006-0076 1362.01-03 Late Elections 09/14/2006
2006-0075 1362.01-03 Late Elections 09/11/2006
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2012
2006-0061 1362.01-03 Late Elections 07/27/2012
2006-0054 1362.01-03 Late Elections 07/23/2012
2006-0053 1362.01-03 Late Elections 07/27/2012
2006-0052 1362.01-03 Late Elections 07/28/2012
2006-0051 1362.01-03 Late Elections 07/25/2012
2006-0050 1362.01-03 Late Elections 07/27/2012
2006-0049 1362.01-03 Late Elections 07/29/2012
2005-0191 1362.01-03 Late Elections 07/29/2012
2005-0190 1362.01-03 Late Elections 07/25/2012
2005-0189 1362.01-03 Late Elections 07/27/2012
2005-0184 1362.01-03 Late Elections 07/27/2012
2005-0181 1362.01-03 Late Elections 07/27/2012
2005-0180 1362.01-03 Late Elections 07/23/2012
2005-0179 1362.01-03 Late Elections 07/26/2012
2005-0178 1362.01-03 Late Elections 07/28/2012
2005-0177 1362.01-03 Late Elections 07/25/2012
2005-0176 1362.01-03 Late Elections 07/27/2012
2005-0175 1362.01-03 Late Elections 07/29/2012
2005-0174 1362.01-03 Late Elections 07/26/2012
2005-0169 1362.01-03 Late Elections 07/24/2012
2005-0168 1362.01-03 Late Elections 07/27/2012
2005-0167 1362.01-03 Late Elections 07/29/2012
2005-0166 1362.01-03 Late Elections 07/26/2012
2005-0163 1362.01-03 Late Elections 07/26/2012
2005-0161 1362.01-03 Late Elections 07/24/2012
2005-0160 1362.01-03 Late Elections 07/27/2012
2005-0159 1362.01-03 Late Elections 07/29/2012
2005-0158 1362.01-03 Late Elections 07/26/2012
2005-0157 1362.01-03 Late Elections 07/27/2012
2005-0155 1362.01-03 Late Elections 07/27/2012
2005-0154 1362.01-03 Late Elections 07/28/2012
2005-0150 1362.01-03 Late Elections 07/25/2012
2005-0149 1362.01-03 Late Elections 07/27/2012
2005-0148 1362.01-03 Late Elections 07/29/2012
2005-0145 1362.01-03 Late Elections 07/23/2012
2005-0140 1362.01-03 Late Elections 07/29/2012
2005-0138 1362.01-03 Late Elections 07/27/2012
2005-0137 1362.01-03 Late Elections 07/23/2012
2005-0136 1362.01-03 Late Elections 07/27/2012
2005-0117 1362.01-03 Late Elections 07/27/2012
2005-0114 1362.01-03 Late Elections 07/27/2012
2005-0113 1362.01-03 Late Elections 07/23/2012
2005-0112 1362.01-03 Late Elections 07/26/2012
2005-0106 1362.01-03 Late Elections 07/27/2012
2005-0105 1362.01-03 Late Elections 07/23/2012
2005-0104 1362.01-03 Late Elections 07/26/2012

Official Adobe Website
Get Adobe ® Reader