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 - 300 of 2,945 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 Sorted Ascending Help on Subject Released Not sorted Help on Released
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 07/23/2012
2010-0128 1.01-00; 2.04-00; 871.02-07 Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/27/2012
2001-0038 501.04-00 Civic Leagues and Social Welfare Groups 07/27/2012
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 07/27/2012
2011-0032 1211.01-00 Classification of Assets 07/25/2012
2005-0134 168.20-00 Classification of Property 07/24/2012
2009-0173 6432.00-00 COBRA Premium Assistance 07/25/2012
2003-0155 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/23/2012
2007-0042 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/26/2012
2008-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2008-0026 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0027 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0030 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0093 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0164 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/23/2012
2010-0210 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2015-0022 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2015-0023 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2005-0209 1400I.00-00 Commercial Revitalization Deduction 07/24/2012
2008-0007 1400I.00-00 Commercial Revitalization Deduction 07/28/2012
2001-0003 01 Common Law Tests 07/27/2012
2001-0206 3121.04-01 Common Law Tests 07/27/2012
2002-0172 3121.04-01 Common Law Tests 07/24/2012
2002-0187 3121.04-01 Common Law Tests 07/29/2012
2002-0277 3121.04-01 Common Law Tests 07/24/2012
2010-0079 3121.04-01 Common Law Tests 07/29/2012
2000-0126 4251.00-00 Communications Tax (Taxable v. Not Taxable) 07/23/2012
2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 07/28/2012
2004-0063 162.08-06 Commuting 07/29/2012
2004-0086 162.07-00 Compensation 07/26/2012
2010-0247 36.00-00 Compensation for Injuries and Sickness 07/23/2012
2000-0016 0104.03-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2000-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/28/2012
2000-0176 104.02-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2000-0205 104.01-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/27/2012
2000-0216 104.03-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2004-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/23/2012
2010-0246 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2018-0011 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 06/29/2018
2000-0023 0 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 2000-0023 Income Tax Collected at Source; Supplemental Payments 07/27/2012
2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 07/28/2012
2007-0026 55.01-01 Computation 07/25/2012
2007-0032 55.01-01 Computation 07/26/2012
2008-0003 86.01-00 Computation 07/23/2012
2008-0027 86.01-00 Computation 07/27/2012
2009-0055 312.01-00 Computations of Earnings and Profits 07/26/2012
2009-0109 312.01-00 Computations of Earnings and Profits 07/25/2012
2010-0208 312.01-00 Computations of Earnings and Profits 07/27/2012
2001-0180 3121.14-00 Concurrent Employment 07/26/2012
2004-0195 3121.14-00 Concurrent Employment 6413.02-00 Overpayments of Tax 07/27/2012
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2009-0213 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 07/27/2012
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 07/23/2012
2012-0017 9300.40-00 Conservation Easements 08/12/2012
2016-0037 9300.40-00 Conservation Easements 06/28/2016
2018-0026 1012.01-00 Construction Costs 09/28/2018
2001-0044 0 Constructive Receipt 07/25/2012
2006-0014 451.14-00 Constructive Receipt 07/23/2012
2016-0043 4980B.02-00 Continuation Coverage Requirements 10/12/2016
2018-0014 4980B.02-00 Continuation Coverage Requirements 06/29/2018
2014-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/01/2014
2016-0008 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0051 106.00-00; 5000A.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded); Requirement to Maintain Minimum Essential Coverage 10/12/2016
2000-0222 0 Contributions to Employer Liability Trusts; Amortization of Refor 07/23/2012
2000-0067 0 Contributions to the Capital of a Corporation 07/25/2012
2011-0009 118.00-00 Contributions to the Capital of a Corporation 07/26/2012
2013-0016 1563.01-00 Controlled Groups 07/01/2013
2002-0025 168.19-00 Conventions 07/25/2012
2010-0211 932.00-00; 30D.00-00 Coordination of United States and Virgin Islands Income Taxes; Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2002-0138 501.03-05 Corporations 07/29/2012
2002-0167 501.03-05 Corporations 07/23/2012
2009-0201 1212.01-00 Corporations 07/27/2012
2002-0289 1311.00-00 Correction of Error 07/27/2012
2013-0010 162.15-02 Cost of Materials 04/10/2013
2006-0017 61.02-06 Court Awards, Settlements, etc. 07/29/2012
2009-0037 23.00-00 Credit for Adoption Expenses 07/23/2012
2000-0402 Credit for Adoption Expenses; Year Credit Allowed - In General; D 07/27/2012
2009-0236 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2010-0009 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2010-0121 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/28/2012
2011-0067 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/26/2012
2011-0071 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/23/2012
2011-0073 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2000-0299 Credit for Qualified Electric Vehicles 07/24/2012
2010-0221 30.00-00 Credit for Qualified Electric Vehicles 07/27/2012
2011-0094 501.14-00 Credit Unions 07/29/2012
2012-0031 3302.00-00 Credits Against Tax for Contributions to State Unemployment Funds 08/23/2012
2014-0022 3302.00-00; 3306.01-00 Credits Against Tax for Contributions to State Unemployment Funds; Employers 07/01/2014
2004-0079 29.00-00 Credits for Producing Fuel From a Nonconventional Source (Section 44 Redesignated as Section 29) 07/26/2012
2002-0211 104.03-00 Damages 07/29/2012
2002-0234 104.03-00 Damages 07/26/2012
2008-0020 104.03-00 Damages 07/28/2012
2011-0092 104.03-00 Damages 07/27/2012
2014-0032 104.03-00 Damages 10/03/2014
2008-0023 132.04-00 De Minimis Fringe 07/29/2012

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