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.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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201 - 225 of 2,951 files Show per page:  25 50 100 200 « Previous | 5 6 7 8 9 10 11 12 13 14 | 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
2015-0003 457.07-02 Unforeseeable Emergency 03/27/2015
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2014-0044 1.00-00 Tax Imposed 01/14/2015
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015
2014-0042 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2014-0041 9999.98-00 Not Able to Identify Under Present List 01/14/2015
2014-0040 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2014-0039 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2014-0038 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 01/14/2015
2014-0037 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2014-0036 1362.01-02; 1362.02-01 Election After Termination; Revocation 10/03/2014
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/03/2014
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
2014-0033 7701.21-00; 877.00-00; 877A.00-00 Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation 10/03/2014
2014-0032 104.03-00 Damages 10/03/2014
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 10/03/2014
2014-0030 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 10/03/2014
2014-0028 132.10-00 Transit Passes / Van Pools 10/03/2014
2014-0027 3121.02-00 Employment 10/03/2014
2014-0026 83.03-01; 457.08-07; 3121.16-02 Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans 10/03/2014
2014-0025 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2014-0024 61.22-00 Discharge of Indebtedness 10/03/2014

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