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

2,201 - 2,400 of 3,025 files Show per page:  25 50 100 200 « Previous | 8 9 10 11 12 13 14 15 16 | 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
2008-0006 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 03/27/2008
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
2004-0113 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0172 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2004-0189 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0231 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2005-0008 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0009 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2005-0059 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2005-0121 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0122 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0130 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0146 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0194 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2005-0195 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0197 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0199 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2005-0200 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2006-0010 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0029 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2006-0030 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0034 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0036 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0042 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0045 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2006-0046 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0070 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0071 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0074 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0079 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0094 9999.98-00 Not Able to Identify Under Present List 12/06/2006
2006-0096 9999.98-00 Not Able to Identify Under Present List 12/28/2006
2006-0097 9999.98-00 Not Able to Identify Under Present List 12/28/2006
2007-0004 9999.98-00 Not Able to Identify Under Present List 02/12/2007
2007-0013 9999.98-00 Not Able to Identify Under Present List 03/22/2007
2007-0014 9999.98-00 Not Able to Identify Under Present List 03/20/2007
2007-0015 9999.98-00 Not Able to Identify Under Present List 06/15/2007
2007-0017 9999.98-00 Not Able to Identify Under Present List 06/08/2007
2007-0028 9999.98-00 Not Able to Identify Under Present List 06/20/2007
2007-0043 9999.98-00 Not Able to Identify Under Present List 12/26/2007
2007-0044 9999.98-00 Not Able to Identify Under Present List 12/26/2007
2007-0045 9999.98-00 Not Able to Identify Under Present List 12/26/2007
2008-0016 9999.98-00 Not Able to Identify Under Present List 06/24/2008
2008-0033 9999.98-00 Not Able to Identify Under Present List 09/24/2008
2008-0035 9999.98-00 Not Able to Identify Under Present List 09/25/2008
2008-0036 9999.98-00 Not Able to Identify Under Present List 09/25/2008
2008-0039 9999.98-00 Not Able to Identify Under Present List 09/24/2008
2009-0002 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0003 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0005 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0009 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0011 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0018 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0021 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0022 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0033 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0034 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0043 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0044 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0049 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0050 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0051 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0052 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0053 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0215 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0243 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2010-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0015 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0017 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0021 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2010-0023 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0026 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0030 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0045 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0046 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0229 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0241 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0254 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2011-0041 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2011-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2011-0080 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2011-0081 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0084 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0093 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2011-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2012-0056 9999.98-00 Not Able to Identify Under Present List 10/18/2012
2012-0065 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0066 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2012-0068 9999.98-00 Not Able to Identify Under Present List 01/04/2013
2013-0005 9999.98-00 Not Able to Identify Under Present List 04/10/2013
2013-0017 9999.98-00 Not Able to Identify Under Present List 07/01/2013
2013-0024 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0027 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0028 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2014-0025 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2014-0030 9999.98-00 Not Able to Identify Under Present List 10/03/2014
2014-0041 9999.98-00 Not Able to Identify Under Present List 01/14/2015
2016-0023 9999.98-00 Not Able to Identify Under Present List 03/29/2016
2017-0009 9999.98-00 Not Able to Identify Under Present List 07/16/2017
2018-0018 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0019 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0029 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0031 9999.98-00 Not Able to Identify Under Present List 12/28/2018
2019-0023 9999.98-00 Not Able to Identify Under Present List 09/27/2019
2020-0029 9999.98-00 Not Able to Identify Under Present List 12/31/2020
2001-0270 3121.10-00 Index Number: 3121.01-06 Index Number: 6051.00-00 Not Employees Under Section 530 of 1978 Revenue Act 2001-0270 Payment for Expenses 2001-0270 Receipts for Employees 07/29/2012
2001-0301 6001.00-00 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) 07/26/2012
2013-0034 402A.00-00 Optional Treatment of Elective Deferrals 01/03/2014
2005-0110 170.11-00 Ordinary Income and Capital Gain Property 07/24/2012
2015-0039 7701.03-08 Ordinary Trusts 01/05/2016
2003-0170 501.19-00 Organization of Past or Present Armed Forces Members 07/26/2012
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2004-0118 164.12-00 Other 07/25/2012
2005-0004 170.19-00 Other 07/29/2012
2005-0074 170.19-00 Other 07/27/2012
2005-0129 170.19-00 Other 07/23/2012
2005-0131 62.14-00 Other 07/25/2012
2005-0205 170.19-00 Other 07/27/2012
2009-0072 164.12-00 Other 06/27/2009
2009-0138 164.12-00 Other 07/25/2012
2010-0014 3402.19-00 Other 07/25/2012
2010-0034 164.12-00 Other 07/29/2012
2010-0095 3402.19-00 Other 07/29/2012
2010-0097 3402.19-00 Other 07/26/2012
2010-0184 165.11-00 Other 07/24/2012
2010-0200 165.11-00 Other 07/23/2012
2012-0041 165.11-00 Other 08/23/2012
2012-0058 165.11-00 Other 10/18/2012
2006-0080 134.03-00 Other Benefits Not Excludable 09/14/2006
2005-0056 141.01-04 Output Facilities 07/27/2012
2001-0237 152.06-00 Over 1/2 Support 07/29/2012
2001-0012 Overpayments; Credit of Overpayment; Collection After Assessment 07/26/2012
2001-0230 121.01-02 Ownership 07/27/2012
2001-0113 00 Ozone Depleting Chemicals 07/26/2012
2014-0017 132.08-04 Parking 07/01/2014
2017-0007 132.08-04 Parking 04/04/2017
2010-0146 132.08-04; 132.10-00 Parking; Transit Passes / Van Pools 07/29/2012
2009-0127 170.12-03 Partial Interests in Property 06/27/2009
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 07/27/2012
2016-0041 761.01-00 Partnership 06/28/2016
2005-0192 7701.02-00 Partnerships v. Associations 07/27/2012
2009-0214 7701.02-00 Partnerships v. Associations 07/27/2012
2002-0176 280F.05-10 Passenger Automobiles 07/27/2012
2001-0210 4001.00-00 Passenger Vehicles 07/23/2012
2000-0084 0469.00-00 Passive Activity Losses and Credits Limited 07/28/2012
2000-0214 0469.00-00 Passive Activity Losses and Credits Limited 07/23/2012
2009-0229 469.00-00 Passive Activity Losses and Credits Limited 07/27/2012
2013-0022 469.00-00 Passive Activity Losses and Credits Limited 07/01/2013
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2004-0028 61.09-29 Payment of Legal Fees 07/26/2012
2005-0215 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2011-0074 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/24/2012
2016-0026 6041.09-00 Payments to Employees 03/29/2016
2004-0160 71.11-00 Payments to Third Parties 07/27/2012
2004-0154 894.11-00 Pensions 07/28/2012
2005-0108 61.09-36 Per Diem Allowances 07/29/2012
2006-0002 501.09-01 Permissible Benefits 07/27/2012
2010-0225 501.09-01 Permissible Benefits 07/29/2012
2000-0393 262.00-00 Personal, Living, and Family Expenses 07/29/2012

Official Adobe Website
Get Adobe ® Reader