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 2,961 files Show per page:  25 50 100 200 « Previous | 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
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 07/27/2012
2006-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0094 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2006-0096 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0004 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2007-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0014 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2007-0015 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0017 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2007-0028 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0044 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2007-0045 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2008-0016 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2008-0033 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2008-0035 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2008-0036 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2008-0039 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0002 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0003 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0005 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0009 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0011 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2009-0018 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0021 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0022 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0033 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2009-0034 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0043 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2009-0044 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0049 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2009-0050 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0051 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0052 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2009-0053 9999.98-00 Not Able to Identify Under Present List 07/23/2012
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
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
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 07/28/2012
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 07/26/2012
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 07/27/2012
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
2002-0101 262.00-00 Personal, Living, and Family Expenses 07/27/2012
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/27/2012
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/24/2012
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 07/24/2012
2009-0120 671.02-00 Persons Treated as Grantors 07/28/2012
2015-0018 671.02-00 Persons Treated as Grantors 07/06/2015
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2001-0208 457.05-01 Plan 07/29/2012
2015-0045 9114.03-55 Portugal 01/05/2016
2004-0167 451.13-00 Prepaid and Advance Income 07/29/2012
2011-0013 455.00-00; 455.02-00 Prepaid Subscription Income; Election 07/24/2012
2009-0095 165.07-02 Presidentially Declared Disaster Areas 07/27/2012
2004-0158 141.00-00 Private Activity Bond; Qualified Bond 07/27/2012
2006-0012 74.00-00 Prizes and Awards 07/28/2012
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 07/29/2012
2009-0060 1031.01-00 Property Held For Productive Use or Investment 07/29/2012
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 07/27/2012
2005-0049 61.14-00 Property Transactions 07/23/2012
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 07/25/2012
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 07/27/2012
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 07/27/2012
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2004-0050 44.00-00 Purchase of New Principal Residence 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
2010-0187 108.01-03 Qualified Business Indebtedness (Repealed 1986) 07/25/2012
2009-0128 170.14-00 Qualified Conservation Contribution 07/25/2012
2010-0206 170.14-00 Qualified Conservation Contribution 07/25/2012
2010-0231 170.14-00 Qualified Conservation Contribution 07/24/2012
2013-0014 170.14-00 Qualified Conservation Contribution 04/10/2013
2001-0008 0 Qualified Nonpersonal Use Vehicle 07/28/2012
2007-0030 274.10-00 Qualified Nonpersonal Use Vehicle 07/23/2012
2009-0221 274.10-00 Qualified Nonpersonal Use Vehicle 07/25/2012
2009-0241 274.10-00 Qualified Nonpersonal Use Vehicle 07/29/2012
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 07/27/2012
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
2001-0089 Qualified Pension, Profit-Sharing, and Stock BonusPlan 07/27/2012
2002-0287 117.00-00 Qualified Scholarships 07/26/2012
2005-0050 117.00-00 Qualified Scholarships 07/27/2012
2010-0118 117.00-00 Qualified Scholarships 07/27/2012
2014-0016 117.00-00 Qualified Scholarships 07/01/2014

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