Information Letters
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201 - 400 of 2,951 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending 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
2014-0023 1502.75-00 Filing Requirements 10/03/2014
2014-0022 3302.00-00; 3306.01-00 Credits Against Tax for Contributions to State Unemployment Funds; Employers 07/01/2014
2014-0021 3121.02-10 Student Employee of School, etc. 07/01/2014
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/01/2014
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 07/01/2014
2014-0018 61.22-00 Discharge of Indebtedness 07/01/2014
2014-0017 132.08-04 Parking 07/01/2014
2014-0016 117.00-00 Qualified Scholarships 07/01/2014
2014-0015 61.22-00 Discharge of Indebtedness 07/01/2014
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 07/01/2014
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 07/01/2014
2014-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/01/2014
2014-0011 508.02-00 Exceptions 03/31/2014
2014-0010 6041.00-00 Information at Source 03/31/2014
2014-0009 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2014-0008 115.00-00 Income of States, Municipalities, etc. 03/31/2014
2014-0007 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2014-0006 901.01-00 Allowance of Credit 03/31/2014
2014-0005 213.00-00 Medical, Dental, etc., Expenses 03/31/2014
2014-0004 3121.02-10 Student Employee of School, etc. 03/31/2014
2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/31/2014
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/31/2014
2014-0001 4945.04-06 Expenditure Responsibility 03/31/2014
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 01/03/2014
2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 01/03/2014
2013-0035 3121.02-00 Employment 01/03/2014
2013-0034 402A.00-00 Optional Treatment of Elective Deferrals 01/03/2014
2013-0033 3121.02-08 Services of Ministers or Members of an Order ADMINISTRATION: Authority of officers of Internal Revenue 10/18/2013
2013-0032 132.10-00 Transit Passes / Van Pools 10/18/2013
2013-0031 3401.00-00; 3504.00-00 Definitions; Acts to be Performed by Agents 10/18/2013
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 10/18/2013
2013-0029 3306.03-01 Services for U.S. or an Instrumentality Excepted 10/18/2013
2013-0028 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0027 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0026 61.00-00 Gross Income v. Not Gross Income 10/18/2013
2013-0025 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 10/18/2013
2013-0024 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0023 3121.01-00; 3401.01-00; 3402.06-00 Wages; Wages Subject to Withholding; Supplemental Payments; ADMINISTRATION: Authority of officers of Internal Revenue 07/01/2013
2013-0022 469.00-00 Passive Activity Losses and Credits Limited 07/01/2013
2013-0021 9114.03-13 Germany 07/01/2013
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/01/2013
2013-0019 408.06-00 Distributions 07/01/2013
2013-0018 1001.15-05 Exchange for Stock 07/01/2013
2013-0017 9999.98-00 Not Able to Identify Under Present List 07/01/2013
2013-0016 1563.01-00 Controlled Groups 07/01/2013
2013-0015 2501.00-00; 6039F.00-00 Imposition of Gift Tax (Imposed v. Not Imposed);Notice of Large Gifts Received from Foreign Persons; ADMINISTRATION: Authority of officers of Internal Revenue 04/10/2013
2013-0014 170.14-00 Qualified Conservation Contribution 04/10/2013
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 04/10/2013
2013-0012 9114.03-13 Germany 04/10/2013
2013-0011 213.00-00 Medical, Dental, etc., Expenses 04/10/2013
2013-0010 162.15-02 Cost of Materials 04/10/2013
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/10/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2013
2013-0005 9999.98-00 Not Able to Identify Under Present List 04/10/2013
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/10/2013
2013-0003 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2013
2013-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2013
2013-0001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2013
2012-0072 152.08-02 Release of Exemption 01/04/2013
2012-0071 3121.02-10 Student Employee of School, etc. 01/04/2013
2012-0070 168.35-00 Retirements 01/04/2013
2012-0069 3121.04-00 Employees 01/04/2013
2012-0068 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0067 3121.00-00 Definitions 01/04/2013
2012-0066 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0065 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0064 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 01/04/2013
2012-0051 414.07-00 Governmental Plan 01/04/2013
2012-0063 3402.05-00; 3402.06-00 Withholding Exemptions and Exemption Certificates; Supplemental Payments 10/18/2012
2012-0062 1362.00-00; 1362.02-00; 1362.02-01 Election by Small Business Corporation; Termination of Election; Revocation 10/18/2012
2012-0061 1362.02-01 Revocation 10/18/2012
2012-0060 170.09-01 United States, States, Political Subdivisions, Etc. 10/18/2012
2012-0059 3402.06-00 Supplemental Payments 10/18/2012
2012-0058 165.11-00 Other 10/18/2012
2012-0057 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 10/18/2012
2012-0056 9999.98-00 Not Able to Identify Under Present List 10/18/2012
2012-0055 62.02-00 Trade and Business Deductions of Employees 10/18/2012
2012-0054 414.07-00 Governmental Plan 10/18/2012
2012-0053 414.07-00 Governmental Plan 10/18/2012
2012-0052 414.07-00 Governmental Plan 10/18/2012
2012-0050 414.07-00 Governmental Plan 10/18/2012
2012-0049 414.07-00 Governmental Plan 10/18/2012
2012-0048 414.07-00 Governmental Plan 10/18/2012
2012-0047 414.07-00 Governmental Plan 10/18/2012
2012-0046 414.07-00 Governmental Plan 10/18/2012
2012-0045 414.07-00 Governmental Plan 10/18/2012
2012-0044 414.07-00 Governmental Plan 10/18/2012
2012-0043 165.00-00 Deductions For Losses 08/23/2012
2012-0042 170.00-00 Charitable, Etc. Contributions and Gifts 08/23/2012
2012-0041 165.11-00 Other 08/23/2012
2012-0040 167.03-00 Reasonable Allowance 08/23/2012
2012-0039 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 08/23/2012
2012-0038 25D.00-00 Residential Energy Efficient Property 08/23/2012
2012-0037 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 08/23/2012
2012-0036 1033.00-00 Involuntary Conversion 08/23/2012
2012-0035 1402.01-01 Rentals from Real Estate 08/23/2012
2012-0034 61.00-00; 451.00-00; 461.00-00 Gross Income v. Not Gross Income; General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received); General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 08/23/2012
2012-0033 165.00-00 Deductions For Losses 08/23/2012
2012-0032 3121.16-02 Nonqualified Deferred Compensation Plans 08/23/2012
2012-0031 3302.00-00 Credits Against Tax for Contributions to State Unemployment Funds 08/23/2012
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 08/23/2012
2012-0029 165.00-00 Deductions For Losses 08/23/2012
2012-0028 351.00-00; 368.00-00 Transfer to Corporation Controlled by Transferor; Definitions Relating to Corporate Reorganizations 08/23/2012
2012-0027 165.00-00 Deductions For Losses 08/23/2012
2012-0026 165.00-00 Deductions For Losses 08/23/2012
2012-0025 165.00-00 Deductions For Losses 08/23/2012
2012-0024 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/23/2012
2012-0023 501.03-29 Dealing in Oil and Gas Properties 08/23/2012
2012-0017 9300.40-00 Conservation Easements 08/12/2012
2012-0015 6050H.00-00; 6721.00-00; 6722.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals; Failure to File Certain Information Returns (See Also 6652.00-00); Failure to Furnish Certain Payee Statements 08/12/2012
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/12/2012
2012-0012 61.00-00; 61.22-00; 108.00-00; 108.01-03 Gross Income v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2003-0262 1362.00-00 Election by Small Business Corporation 08/12/2012
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 08/12/2012
2012-0016 3121.05-00; 6413.02-00 Employer v. Not an Employer; Overpayments of Tax 07/29/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2012-0007 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/29/2012
2012-0003 3121.00-00 Definitions 07/29/2012
2012-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2012
2011-0100 3121.01-10 Domestic Service 07/29/2012
2011-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0094 501.14-00 Credit Unions 07/29/2012
2011-0084 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0081 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/29/2012
2011-0068 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2011-0062 274.08-00 Substantiation 07/29/2012
2011-0052 6048.00-00: Returns as to Certain Foreign Trusts 07/29/2012
2011-0049 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0046 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0036 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0033 162.08-02 Away From Home v. Not Away From Home 07/29/2012
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 07/29/2012
2011-0020 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2011-0004 168.00-00 Modified Accelerated Cost Recovery System 07/29/2012
2011-0001 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2010-0241 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0238 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0235 162.05-21 Reimbursement of Another's Legal Expenses 07/29/2012
2010-0225 501.09-01 Permissible Benefits 07/29/2012
2010-0223 36A.00-00; 86.00-00 Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits 07/29/2012
2010-0210 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2010-0207 172.01-00 Carryback and Carryover 07/29/2012
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 07/29/2012
2010-0194 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 07/29/2012
2010-0188 1031.04-00; 1033.01-00 Excepted Property; General Rule 07/29/2012
2010-0178 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0175 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2010-0162 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0159 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 07/29/2012
2010-0146 132.08-04; 132.10-00 Parking; Transit Passes / Van Pools 07/29/2012
2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 07/29/2012
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2010-0130 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 07/29/2012
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/29/2012
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0108 152.08-00 Support Test for Children of Divorced Parents 07/29/2012
2010-0098 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0095 3402.19-00 Other 07/29/2012
2010-0092 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0082 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0079 3121.04-01 Common Law Tests 07/29/2012
2010-0076 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0066 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0063 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012

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