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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2,001 - 2,200 of 2,939 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 Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2010-0177 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0178 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0180 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0181 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0182 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0183 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0185 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0186 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0189 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0190 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0193 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0194 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0197 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0209 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0212 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0214 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0237 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0247 36.00-00 Compensation for Injuries and Sickness 07/23/2012
2011-0003 36.00-00 First-Time Homebuyer Credit 07/26/2012
2011-0029 36.00-00 First-Time Homebuyer Credit 07/25/2012
2011-0042 36.00-00 First-Time Homebuyer Credit 07/23/2012
2011-0060 36.00-00 First-Time Homebuyer Credit 07/27/2012
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 07/27/2012
2002-0057 368.05-00 Recapitalization (Type "E") 07/25/2012
2009-0169 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0172 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0016 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0053 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0058 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0059 36A.00-00 Making Work Pay Credit 07/24/2012
2010-0061 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0063 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0064 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0069 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0072 36A.00-00 Making Work Pay Credit 07/24/2012
2010-0075 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0076 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0077 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0081 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0082 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0087 36A.00-00 Making Work Pay Credit 07/26/2012
2010-0094 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0139 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0144 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0196 36A.00-00 Making Work Pay Credit 07/26/2012
2010-0216 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0217 36A.00-00 Making Work Pay Credit 07/27/2012
2011-0018 36A.00-00 Making Work Pay Credit 07/27/2012
2011-0026 36A.00-00 Making Work Pay Credit 07/24/2012
2011-0043 36A.00-00 Making Work Pay Credit 07/28/2012
2010-0223 36A.00-00; 86.00-00 Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits 07/29/2012
2009-0097 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
2009-0105 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2014-0040 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2014-0042 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/29/2015
2016-0034 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0035 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0054 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0057 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2017-0006 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 04/04/2017
2006-0047 38.00-00 General Business Credit 07/27/2012
2005-0221 39.04-02 Carrybacks 07/27/2012
2000-0045 4 Trade or Business (Deductible v. Not Deductible); Million Dollar 07/27/2012
2000-0367 4 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/27/2012
2001-0136 4 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0210 4001.00-00 Passenger Vehicles 07/23/2012
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
2002-0280 401.06.00 Required Distributions 07/23/2012
2001-0167 401.06-00 Required Distributions 07/25/2012
2002-0023 401.06-00 Required Distributions 07/29/2012
2016-0039 401.06-00 Required Distributions 06/28/2016
2016-0072 401.06-00 Required Distributions 01/09/2017
2018-0008 401.06-00 Required Distributions 06/29/2018
2018-0020 401.06-00 Required Distributions 09/28/2018
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
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 07/27/2012
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/09/2017
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/23/2012
2007-0029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/26/2012
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2015
2016-0062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/12/2016
2004-0092 402.01-00 Exempt Trust 07/23/2012
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2016-0049 402.08-00; 408.03-00 Rollover Contributions; Rollover Contributions 10/12/2016
2015-0021 402.08-01 Rollover Lump Sums 07/06/2015
2013-0034 402A.00-00 Optional Treatment of Elective Deferrals 01/03/2014
2001-0030 403.04-00 Annuities Purchased by Section 501(c)(3) Org or Public Schools 07/27/2012
2002-0147 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 07/27/2012
2000-0052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/27/2012
2000-0101 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/26/2012
2000-0244 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/28/2012
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 07/29/2012
2002-0143 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0186 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0192 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0193 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/27/2012
2002-0199 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0216 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0242 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0245 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0225 4051.02-00 Non-Highway Vehicles 07/27/2012
2002-0226 4051.02-00 Non-Highway Vehicles 07/26/2012
2007-0034 408.00-00 Individual Retirement Accounts 07/27/2012
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016
2016-0080 408.00-00; 408A.00-00 Individual Retirement Accounts; Roth IRA 01/09/2017
2016-0020 408.02-01 Benefit Distributions 03/29/2016
2015-0015 408.03-00 Rollover Contributions 07/06/2015
2015-0035 408.03-00 Rollover Contributions 01/05/2016
2017-0018 408.03-00 Rollover Contributions 07/16/2017
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2013-0019 408.06-00 Distributions 07/01/2013
2015-0012 408.06-00 Distributions 03/27/2015
2016-0033 408.06-00 Distributions 06/28/2016
2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/31/2014
2018-0017 408.08-00 Tax Treatment of Accounts and Annuities 09/28/2018
2000-0074 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2000-0409 4081.00-00 Gasoline and Diesel Fuels 07/29/2012
2001-0031 4081.00-00 Gasoline and Diesel Fuels 07/25/2012
2001-0034 4081.00-00 Gasoline and Diesel Fuels 07/23/2012
2001-0051 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2001-0241 4081.00-00 Gasoline and Diesel Fuels 07/28/2012
2002-0189 4081.00-00 Gasoline and Diesel Fuels 07/24/2012
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 07/29/2012
2001-0231 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 07/25/2012
2000-0005 4083.00-00 Definitions 07/26/2012
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
2015-0037 412.06-00 Minimum Funding Waiver 01/05/2016
2012-0044 414.07-00 Governmental Plan 10/18/2012
2012-0045 414.07-00 Governmental Plan 10/18/2012
2012-0046 414.07-00 Governmental Plan 10/18/2012
2012-0047 414.07-00 Governmental Plan 10/18/2012
2012-0048 414.07-00 Governmental Plan 10/18/2012
2012-0049 414.07-00 Governmental Plan 10/18/2012
2012-0050 414.07-00 Governmental Plan 10/18/2012
2012-0051 414.07-00 Governmental Plan 01/04/2013
2012-0052 414.07-00 Governmental Plan 10/18/2012
2012-0053 414.07-00 Governmental Plan 10/18/2012
2012-0054 414.07-00 Governmental Plan 10/18/2012
2016-0044 414.07-00 Governmental Plan 10/12/2016
2016-0047 414.07-00 Governmental Plan 10/12/2016
2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/28/2016
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2017-0026 415.01-02 Adjustment to Benefit 09/29/2017
2004-0061 42.00-00 Low-Income Housing Credit 07/27/2012
2009-0235 42.00-00 Low-Income Housing Credit 07/29/2012
2001-0292 42.08-01 Time for Making Allocation 07/27/2012
2001-0073 4221.00-00 Certain Tax-Free Sales 07/26/2012
2005-0031 424.01-00 Modification, Extension or Renewal of Options 07/27/2012
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
2001-0064 4251.01-00 Imposition and Rate of Tax 07/27/2012
2000-0004 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2000-0013 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/26/2012
2000-0034 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2000-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2001-0070 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0164 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/25/2012
2001-0190 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0201 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/23/2012
2001-0203 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0204 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/26/2012
2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0233 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0248 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/25/2012
2001-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0267 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/24/2012
2001-0268 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0278 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2002-0060 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/24/2012
2002-0078 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/23/2012
2002-0099 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/26/2012
2002-0124 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/25/2012
2002-0142 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/26/2012
2002-0146 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2002-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2003-0195 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/23/2012
2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/06/2015
2012-0021 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 07/25/2012
2004-0050 44.00-00 Purchase of New Principal Residence 07/27/2012
2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 07/27/2012
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 07/26/2012
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 07/24/2012
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 07/29/2012
2003-0248 444.00-00 Election of Taxable Year Other Than Required Year 07/25/2012
2010-0148 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/26/2012

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