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

201 - 250 of 3,025 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/28/2016
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2016
2016-0029 139F.00-00 Certain Amounts Received by Wrongfully Incarcerated Individuals 06/28/2016
2016-0028 104.02-00 Workmen's Compensation 06/28/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
2016-0026 6041.09-00 Payments to Employees 03/29/2016
2016-0025 9431.02-00 Taxation based on residency status 03/29/2016
2016-0024 6055.00-00; 6056.00-00; 6694.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Understatement of Taxpayer's Liability by Income Tax Return Preparer 03/29/2016
2016-0023 9999.98-00 Not Able to Identify Under Present List 03/29/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2016-0021 9831.00-00; 1372.00-00; 162.35-02 Exceptions to the Applicability of Chapter 100; Treatment Of Fringe Benefits; Cafeteria Plans ISP: Health Insurance Deductibility for Self-Employed Individuals 03/29/2016
2016-0020 408.02-01 Benefit Distributions 03/29/2016
2016-0019 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0018 104.02-00 Workmen's Compensation 03/29/2016
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/29/2016
2016-0016 104.02-00 Workmen's Compensation 03/29/2016
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 03/29/2016
2016-0014 223.00-00 Health Savings Accounts 03/29/2016
2016-0013 213.05-00 Medical Care 03/29/2016
2016-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0011 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2016
2016-0009 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0008 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0007 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0006 104.02-00 Workmen's Compensation 03/29/2016
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/29/2016
2016-0004 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0003 223.00-00 Health Savings Accounts 03/29/2016
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2015-0045 9114.03-55 Portugal 01/05/2016
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2015-0041 132.10-00 Transit Passes / Van Pools 01/05/2016
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2015-0039 7701.03-08 Ordinary Trusts 01/05/2016
2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 01/05/2016
2015-0037 412.06-00 Minimum Funding Waiver 01/05/2016
2015-0035 408.03-00 Rollover Contributions 01/05/2016
2015-0034 61.40-00 Governmental Benefits and Subsidies 01/05/2016
2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/05/2016
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/05/2016
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/29/2015
2015-0029 1362.01-03 Late Elections 09/29/2015
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/02/2015

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader