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.

More about Information Letters

NOTE: Information letters are advisory only and have no binding effect on the IRS.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

201 - 250 of 3,025 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
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 10/18/2013
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2000-0070 9 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 06/30/2000
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/29/2012
2000-0140 0 Charitable, Etc. Contributions and Gifts; Donees of Charitable Co 09/30/2000
2000-0127 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 09/30/2000
2000-0227 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 09/30/2000
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/29/2001
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 09/14/2006
2000-0130 0 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 09/30/2000
2000-0049 0 Charitable, Etc. Contributions and Gifts; Travel Expenses 06/30/2000
2019-0017 24.00-00 Child Tax Credit 09/27/2019
2010-0199 24.00-00; 106.00-00 Child Tax Credit; Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/26/2012
2002-0159 9114.03-07 China 07/23/2012
2003-0178 9114.03-07 China 07/27/2012
2002-0129 911.00-00 Citizens or Residents of the United States Living Abroad 07/25/2012
2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 07/27/2012
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) 12/21/2007
2008-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 06/24/2008
2008-0026 112.00-00 Combat Pay (Excluded v. Not Excluded) 09/22/2008
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0027 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0030 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0093 112.00-00 Combat Pay (Excluded v. Not Excluded) 06/27/2009
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 03/25/2008
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

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader