Information Letters
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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 - 250 of 2,939 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
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

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