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 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

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