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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226 - 250 of 3,025 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
2018-0017 408.08-00 Tax Treatment of Accounts and Annuities 09/28/2018
2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/31/2014
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
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
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 07/29/2012
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 07/28/2012
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 07/01/2014
2009-0254 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 07/29/2012
2014-0044 1.00-00 Tax Imposed 01/14/2015
2010-0125 1.00-00 Tax Imposed 07/27/2012
2008-0034 1.00-00 Tax Imposed 09/23/2008
2006-0043 162.08-07 Tax Home v. Non-Tax Home 07/25/2012
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 07/23/2012
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 07/25/2012
2000-0281 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 12/29/2000
2000-0187 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0165 03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0053 9114.03-42 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0033 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2001-0097 06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 07/27/2012
2002-0046 9114.03-38 Switzerland 07/27/2012
2011-0037 152.08-00 Support Test for Children of Divorced Parents 07/27/2012
2010-0108 152.08-00 Support Test for Children of Divorced Parents 07/29/2012
2004-0085 3121.01-11 Supplemental Unemployment Benefit Plans 07/27/2012

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