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

2,001 - 2,200 of 2,961 files Show per page:  25 50 100 200 « Previous | 7 8 9 10 11 12 13 14 15 | 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
2003-0182 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/29/2012
2003-0203 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/23/2012
2001-0065 Maximum Capital Gains Rate 07/26/2012
2002-0137 1.11-00 Maximum Capital Gains Rate 07/26/2012
2010-0245 1.11-00 Maximum Capital Gains Rate 07/27/2012
2001-0232 457.05-05 Maximum Deferrals 07/28/2012
2002-0020 162.13-05 Meals and Lodging 07/23/2012
2000-0298 Meals or Lodging Furnished for Convenience of Employer (Excluded 07/27/2012
2001-0016 213.05-00 Medical Care 07/27/2012
2001-0018 Medical Care 07/23/2012
2001-0036 213.05-00 Medical Care 07/25/2012
2001-0066 213.05-00 Medical Care 07/23/2012
2001-0297 213.05-00 Medical Care 07/29/2012
2002-0077 213.05-00 Medical Care 07/27/2012
2003-0202 213.05-00 Medical Care 07/26/2012
2004-0187 213.05-00 Medical Care 07/26/2012
2005-0102 213.05-00 Medical Care 07/24/2012
2007-0037 213.05-00 Medical Care 07/29/2012
2011-0045 213.05-00 Medical Care 07/25/2012
2016-0013 213.05-00 Medical Care 03/29/2016
2001-0286 170-07.03 Index Number: 170-07.05 Index Number: 170-07.06 Medical Organizations and Hospitals 2001-0286 Governmental Units 2001-0286 Publicly Supported Organizations 07/29/2012
2001-0145 0 Medical, Dental, etc. Expenses 07/26/2012
2000-0064 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2000-0277 213.00-00 Medical, Dental, etc., Expenses 07/26/2012
2005-0089 213.00-00 Medical, Dental, etc., Expenses 07/23/2012
2006-0088 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2009-0010 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0209 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2009-0252 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0080 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0129 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2010-0158 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2010-0173 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0175 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2011-0014 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2011-0020 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2011-0021 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2011-0022 213.00-00 Medical, Dental, etc., Expenses 07/26/2012
2011-0027 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2011-0035 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2013-0011 213.00-00 Medical, Dental, etc., Expenses 04/10/2013
2014-0005 213.00-00 Medical, Dental, etc., Expenses 03/31/2014
2017-0025 213.00-00 Medical, Dental, etc., Expenses 09/29/2017
2019-0005 213.00-00 Medical, Dental, etc., Expenses 03/29/2019
2000-0073 213.06-00 Medical, Dental, etc., Expenses; Limitation For Medicines And Dru 07/29/2012
2000-0080 0213.06-00 Medical, Dental, etc., Expenses; Limitation For Medicines And Dru 07/25/2012
2000-0032 0213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0081 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0089 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0090 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0097 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0098 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0099 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/24/2012
2000-0100 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0103 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0104 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0106 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0107 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0108 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0109 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0110 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0111 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0112 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0113 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0114 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0115 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0117 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0118 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0119 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0120 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0121 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0122 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0123 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0124 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0133 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0190 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0191 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0192 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0193 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0194 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0195 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0196 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0197 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0198 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0199 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0200 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0201 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0202 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0203 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0204 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0207 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0212 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0215 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0405 0 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0410 0 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0075 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0085 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2001-0086 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0088 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2001-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2001-0116 0 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0104 6 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 07/27/2012
2000-0079 213.05-10 Medical, Dental, etc., Expenses; Medical Care; Long Term Care 07/27/2012
2000-0263 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 07/27/2012
2000-0288 1 Medical, Dental, etc., Expenses; Medical Care; Travel 07/25/2012
2016-0084 1402.08-00 Members of Certain Religious Faiths 01/09/2017
2004-0032 61.09-09 Military Services 07/29/2012
2015-0037 412.06-00 Minimum Funding Waiver 01/05/2016
2001-0300 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 07/27/2012
2009-0020 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 07/26/2012
2001-0009 00 3111.00-00 3121.02-05 Miscellaneous Employment Issues 07/27/2012
2000-0267 9999.00-00 Miscellaneous Issues 07/24/2012
2004-0080 9999.00-00 Miscellaneous Issues 07/27/2012
2016-0046 9999.00-00; 119.00-00 Miscellaneous Issues; Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 10/12/2016
2000-0282 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2000-0415 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2005-0031 424.01-00 Modification, Extension or Renewal of Options 07/27/2012
2000-0087 0 Modified Accelerated Cost Recovery System 07/27/2012
2001-0146 0 Modified Accelerated Cost Recovery System 07/23/2012
2001-0228 168.00-00 Modified Accelerated Cost Recovery System 07/26/2012
2004-0066 168.00-00 Modified Accelerated Cost Recovery System 07/28/2012
2005-0038 168.00-00 Modified Accelerated Cost Recovery System 07/25/2012
2011-0004 168.00-00 Modified Accelerated Cost Recovery System 07/29/2012
2001-0133 5 Modified Accelerated Cost Recovery System; Classification of Property;... 07/29/2012
2002-0204 86.01-03 Modified Adjusted Gross Income 07/27/2012
2009-0160 86.01-03 Modified Adjusted Gross Income 07/26/2012
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 07/23/2012
2009-0117 61.09-24 Moving Expenses 07/27/2012
2004-0230 1031.06-00 Multi-Party Exchanges 07/25/2012
2016-0081 1402.01-00 Net Earnings From Self-Employment 01/09/2017
2016-0083 1402.01-00 Net Earnings From Self-Employment 01/09/2017
2011-0069 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 07/27/2012
2011-0057 132.01-00 No Additional Cost Service 07/26/2012
2010-0230 166.04-00; 1211.00-00 Nonbusiness Debt; Limitation on Capital Losses 07/27/2012
2009-0231 25C.00-00 Non-Business Energy Property 07/24/2012
2009-0237 25C.00-00 Non-Business Energy Property 07/25/2012
2009-0239 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0249 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0098 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0099 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0164 25C.00-00 Non-Business Energy Property 07/26/2012
2010-0201 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0219 25C.00-00 Non-Business Energy Property 07/24/2012
2010-0222 25C.00-00 Non-Business Energy Property 07/25/2012
2010-0238 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0244 25C.00-00 Non-Business Energy Property 07/23/2012
2011-0001 25C.00-00 Non-Business Energy Property 07/29/2012
2011-0006 25C.00-00 Non-Business Energy Property 07/26/2012
2011-0015 25C.00-00 Non-Business Energy Property 07/27/2012
2011-0016 25C.00-00 Non-Business Energy Property 07/25/2012
2011-0048 25C.00-00 Non-Business Energy Property 07/25/2012
2010-0085 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/23/2012
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/27/2012
2002-0225 4051.02-00 Non-Highway Vehicles 07/27/2012
2002-0226 4051.02-00 Non-Highway Vehicles 07/26/2012
2008-0001 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/27/2012
2008-0006 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/24/2012
2005-0202 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2006-0004 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2006-0033 409A.00-00 Nonqualified Deferred Compensation 07/29/2012
2005-0204 3121.16-02 Nonqualified Deferred Compensation Plans 07/23/2012
2012-0032 3121.16-02 Nonqualified Deferred Compensation Plans 08/23/2012
2017-0012 3121.16-02 Nonqualified Deferred Compensation Plans 07/16/2017
2003-0315 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2004-0015 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2002-0240 3121.02-11 Nonresident Aliens 07/23/2012
2005-0211 3121.02-11 Nonresident Aliens 07/26/2012
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
2002-0038 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0066 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0067 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2002-0198 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0214 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0223 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0224 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0228 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0229 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2002-0230 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0231 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2002-0232 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0233 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0246 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0251 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0257 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0026 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2003-0079 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2003-0118 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0132 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0188 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0226 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0045 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0069 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0109 9999.98-00 Not Able to Identify Under Present List 07/27/2012

« Previous | 7 8 9 10 11 12 13 14 15 | Next » 
Official Adobe Website
Get Adobe ® Reader