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 2,961 files Show per page:  25 50 100 200 « Previous | 5 6 7 8 9 10 11 12 13 14 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
2005-0121 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0129 170.19-00 Other 07/23/2012
2005-0137 1362.01-03 Late Elections 07/23/2012
2005-0145 1362.01-03 Late Elections 07/23/2012
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 07/23/2012
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/23/2012
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 07/23/2012
2005-0180 1362.01-03 Late Elections 07/23/2012
2005-0188 7701.00-00 Definitions 07/23/2012
2005-0196 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/23/2012
2005-0204 3121.16-02 Nonqualified Deferred Compensation Plans 07/23/2012
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 07/23/2012
2005-0220 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/23/2012
2006-0006 6041.00-00 Information at Source 07/23/2012
2006-0014 451.14-00 Constructive Receipt 07/23/2012
2006-0022 1402.02-00 Self-Employment Income 07/23/2012
2006-0030 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0038 48.01-01 In General 07/23/2012
2006-0046 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0054 1362.01-03 Late Elections 07/23/2012
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2012
2006-0070 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0078 168.36-00 Lease Term 07/23/2012
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 07/23/2012
2006-0094 9999.98-00 Not Able to Identify Under Present List 07/23/2012

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