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 3,025 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 Sorted Descending Help on Subject Released Not sorted Help on Released
2001-0292 42.08-01 Time for Making Allocation 07/27/2012
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016
2009-0110 1402.12-00 Termination Payments to Insurance Agents 06/27/2009
2002-0140 1402.12-00 Termination Payments to Insurance Agents 07/24/2012
2003-0264 1362.02-00 Termination of Election 07/29/2012
2003-0242 1362.02-00 Termination of Election 07/26/2012
2005-0007 86.01-02 Taxpayers to Whom Applies 07/28/2012
2004-0117 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 07/27/2012
2018-0010 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0007 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2012-0018 164.00-00 Taxes 07/27/2012
2010-0119 164.00-00 Taxes 07/27/2012
2010-0006 164.00-00 Taxes 07/27/2012
2009-0088 164.00-00 Taxes 06/27/2009
2001-0135 0 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 07/24/2012
2000-0026 01 Taxation of Regulated Investment Companies and Their Shareholders 06/30/2000
2016-0025 9431.02-00 Taxation based on residency status 03/29/2016
2000-0381 Taxable Income Defined; Additional Standard Deduction For Aged an 07/27/2012
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2009-0211 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 07/26/2012
2000-0056 00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 06/30/2000
2016-0062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/12/2016
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2015
2007-0029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/20/2007
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/23/2012

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