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 - 300 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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0070 9 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/23/2012
2004-0154 894.11-00 Pensions 07/28/2012
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/25/2012
2003-0234 894.00-00 Income Affected by Treaty 07/26/2012
2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 07/28/2012
2004-0101 892.07-00 International Organizations Qualifying for Exemption Under Section 892 07/27/2012
2011-0098 882.00-00; 894.00-00 Tax on Income of Foreign Corporations Connected with United States Business; Income Affected by Treaty 07/27/2012
2001-0229 877.00-00 Expatriation to Avoid Tax 07/29/2012
2005-0093 871.03-00 U.S. Trade or Business v. No U.S. Trade or Business 07/27/2012
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 07/27/2012
2001-0254 871.02 Index Number: 1441.02 Tax on Nonresident Aliens 2001-0254 Income Subject to Withholding v. Not Subject to Withholding 07/29/2012
2010-0152 871.00-00; 894.00-00 Tax on Nonresident Alien Individuals; Income Affected by Treaty 07/23/2012
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 07/23/2012
2001-0287 861.03-03 Received from 80-20 companies 07/27/2012
2005-0067 861.00-00 Income From Sources Within the U.S. 07/26/2012
2003-0201 861.00-00 Income From Sources Within the U.S. 07/27/2012
2003-0037 861.00-00 Income From Sources Within the U.S. 07/29/2012
2002-0252 861.00-00 Income From Sources Within the U.S. 07/27/2012
2002-0105 861.00-00 Income From Sources Within the U.S. 07/26/2012
2002-0079 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0175 861.00-00 Income From Sources Within the U.S. 07/24/2012
2001-0174 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0028 861.00-00 Income From Sources Within the U.S. 07/26/2012
2001-0027 861.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016
2006-0009 86.02-00 Social Security Benefit 07/29/2012
2005-0077 86.02-00 Social Security Benefit 07/27/2012
2002-0111 86.02-00 Social Security Benefit 07/23/2012
2008-0015 86.01-04 Base Amount 07/26/2012
2009-0160 86.01-03 Modified Adjusted Gross Income 07/26/2012
2002-0204 86.01-03 Modified Adjusted Gross Income 07/27/2012
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 07/23/2012
2005-0007 86.01-02 Taxpayers to Whom Applies 07/28/2012
2001-0168 86.01-01 In General 07/28/2012
2008-0027 86.01-00 Computation 07/27/2012
2008-0003 86.01-00 Computation 07/23/2012
2012-0037 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 08/23/2012
2011-0040 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0255 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2010-0138 85.00-00 Unemployment Compensation 07/27/2012
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
2004-0155 83.02-04 Revocability of Election 07/27/2012
2001-0224 83.02-04 Revocability of Election 07/29/2012
2009-0073 83.01-00 When Includible in Gross Income 07/27/2012
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 07/27/2012
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 07/25/2012
2005-0219 82.00-00 Reimbursement for Expenses of Moving 07/26/2012
2000-0184 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/26/2012
2003-0121 7701.21-05 First-Year Election 07/27/2012
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
2003-0249 7701.21.00 Definition of Resident Alien 07/27/2012
2015-0039 7701.03-08 Ordinary Trusts 01/05/2016
2009-0214 7701.02-00 Partnerships v. Associations 07/27/2012
2005-0192 7701.02-00 Partnerships v. Associations 07/27/2012
2010-0220 7701.00-00 Definitions 07/28/2012
2010-0047 7701.00-00 Definitions 07/29/2012
2006-0031 7701.00-00 Definitions 07/27/2012
2005-0188 7701.00-00 Definitions 07/23/2012
2005-0183 7701.00-00 Definitions 07/29/2012
2005-0098 7701.00-00 Definitions 07/27/2012
2005-0047 7701.00-00 Definitions 07/28/2012
2005-0025 7701.00-00 Definitions 07/23/2012
2003-0247 7701.00-00 Definitions 07/27/2012
2000-0238 7701.00-00 Definitions 07/23/2012
2000-0158 7701.00-00 Definitions 07/23/2012
2016-0041 761.01-00 Partnership 06/28/2016
2010-0154 754.02-00; 9100.15-00 Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2012
2003-0038 752.02-00 Decrease in Partner's Liabilities 07/27/2012
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 07/27/2012
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 07/29/2012
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 07/29/2012
2006-0012 74.00-00 Prizes and Awards 07/28/2012
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 07/27/2012
2002-0069 72.02-00 Investment in Contract 07/27/2012
2004-0160 71.11-00 Payments to Third Parties 07/27/2012
2001-0290 71.00-00 Index Number: 215.00-00 Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments 07/27/2012
2014-0009 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2014-0007 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2001-0280 702.04-00 Investment Clubs 07/25/2012
2001-0279 702.04-00 Investment Clubs 07/27/2012
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 07/27/2012
2001-0245 6724.00-00 Waiver; Definitions and Special Rules 07/26/2012
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2015-0018 671.02-00 Persons Treated as Grantors 07/06/2015
2009-0120 671.02-00 Persons Treated as Grantors 07/28/2012
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/02/2015
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/25/2012
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 07/25/2012
2002-0039 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/26/2012
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 07/27/2012
2002-0130 6655.04-02 Time For Payment 07/29/2012
2010-0049 6655.01-00 Failure to Pay Estimated Tax 07/26/2012
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/29/2012
2004-0121 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/24/2012
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/27/2012
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/25/2012
2009-0173 6432.00-00 COBRA Premium Assistance 07/25/2012

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