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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2,401 - 2,500 of 2,951 files Show per page:  25 50 100 200 « Previous | 21 22 23 24 25 26 27 28 29 30 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0127 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/25/2012
2001-0126 00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 07/27/2012
2001-0125 00 Election by Small Business Corporation 07/29/2012
2001-0124 Definitions and Special Rules; Head of Household 07/25/2012
2001-0123 00 Election by Small Business Corporation 07/27/2012
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 07/23/2012
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 07/27/2012
2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 07/28/2012
2001-0119 Definitions; Wages; Stock-based Remuneration and Stock Options 07/25/2012
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/27/2012
2001-0117 2 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 07/29/2012
2001-0116 0 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2001-0115 0 Certain Military Benefits; In General 07/27/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2001-0113 00 Ozone Depleting Chemicals 07/26/2012
2001-0112 00 Election by Small Business Corporation 07/27/2012
2001-0111 00 Election by Small Business Corporation 07/25/2012
2001-0110 00 Election by Small Business Corporation 07/27/2012
2001-0109 00 Election by Small Business Corporation 07/29/2012
2001-0108 00 Election by Small Business Corporation; Termination of Election 07/26/2012
2001-0107 00 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2001-0106 00 Election by Small Business Corporation 07/23/2012
2001-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2001-0104 6 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 07/27/2012
2001-0103 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 07/24/2012
2001-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0101 00 Information at Source; Exceptions 07/29/2012
2001-0100 00 Returns of Brokers; Payments to Attorneys 07/26/2012
2001-0099 0 Deferred Compensation Plans of State and Local Governments and Tax Exe... 07/27/2012
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/23/2012
2001-0097 06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 07/27/2012
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/24/2012
2001-0094 00 Income Tax Collected at Source; Voluntary Withholding 07/27/2012
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 07/29/2012
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 07/25/2012
2001-0091 Definitions; Wages; Back Pay 07/27/2012
2001-0090 0 Certain Fringe Benefits 07/23/2012
2001-0089 Qualified Pension, Profit-Sharing, and Stock BonusPlan 07/27/2012
2001-0088 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2001-0087 01 Definitions; Employees; Common Law Tests 07/24/2012
2001-0086 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
2001-0084 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2001-0083 Gross Income v. Not Gross Income 07/27/2012
2001-0082 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2001-0079 Definitions 07/25/2012
2001-0078 00 Identifying Numbers 07/27/2012
2001-0077 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/29/2012
2001-0076 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/25/2012
2001-0075 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 07/23/2012
2001-0073 4221.00-00 Certain Tax-Free Sales 07/26/2012
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 07/28/2012
2001-0071 3121.00-00 Definitions 07/25/2012
2001-0070 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0069 3121.04-18 Insurance Salesmen 07/29/2012
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 07/26/2012
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 07/27/2012
2001-0066 213.05-00 Medical Care 07/23/2012
2001-0065 Maximum Capital Gains Rate 07/26/2012
2001-0064 4251.01-00 Imposition and Rate of Tax 07/27/2012
2001-0063 9114.03-02 Australia 07/24/2012
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0061 00 Election by Small Business Corporation 07/29/2012
2001-0060 00 Election by Small Business Corporation 07/26/2012
2001-0059 00 Election by Small Business Corporation 07/27/2012
2001-0058 00 Election by Small Business Corporation 07/23/2012
2001-0057 00 Election by Small Business Corporation 07/26/2012
2001-0056 00 Election by Small Business Corporation 07/27/2012
2001-0055 00 Election by Small Business Corporation 07/24/2012
2001-0054 00 Election by Small Business Corporation 07/27/2012
2001-0053 00 Election by Small Business Corporation 07/29/2012
2001-0052 274.08-00 Substantiation 07/26/2012
2001-0051 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2001-0050 0 Transit Passes / Van Pools 07/23/2012
2001-0049 501.38-00 Legislative and Political Propaganda Activities 07/27/2012
2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2001-0047 11.00-00 Receipts for Employees; Requirement of Return, Statement, List 07/24/2012
2001-0046 00 Wages Subject to Withholding 07/27/2012
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 07/29/2012
2001-0044 0 Constructive Receipt 07/25/2012
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 07/27/2012
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0041 01 Revocation 07/27/2012
2001-0040 01 Revocation 07/28/2012
2001-0039 00 Election by Small Business Corporation 07/25/2012
2001-0038 501.04-00 Civic Leagues and Social Welfare Groups 07/27/2012
2001-0037 00 Election by Small Business Corporation 07/29/2012
2001-0036 213.05-00 Medical Care 07/25/2012
2001-0035 00 Election by Small Business Corporation 07/27/2012
2001-0034 4081.00-00 Gasoline and Diesel Fuels 07/23/2012
2001-0033 01 Substantiation 07/26/2012
2001-0032 00 Supplemental Payments 07/28/2012

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