Information Letters
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2,401 - 2,600 of 2,945 files Show per page:  25 50 100 200 « Previous | 9 10 11 12 13 14 15 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2002-0289 1311.00-00 Correction of Error 07/27/2012
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2005-0065 131.00-00 Certain Foster Care Payments 07/23/2012
2008-0030 1301.00-00 Averaging of Farm Income 07/27/2012
2007-0033 1301.00-00 Averaging of Farm Income 07/23/2012
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2016-0060 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0058 129.00-00 Dependent Care Assistance Programs 10/12/2016
2012-0006 126.00-00 Certain Cost-Sharing Payments 07/24/2012
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 07/23/2012
2018-0032 125.00-00 Cafeteria Plans 12/28/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2016-0077 125.00-00 Cafeteria Plans 01/09/2017
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/23/2012
2005-0170 1221.03-01 Similar Property 07/27/2012
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 07/27/2012
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 07/25/2012
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 07/23/2012
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 07/26/2012
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/29/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2009-0201 1212.01-00 Corporations 07/27/2012
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 07/23/2012
2011-0032 1211.01-00 Classification of Assets 07/25/2012
2010-0007 1211.00-00; 355.01-00 Limitation on Capital Losses; Spin-Off 07/26/2012
2011-0007 1211.00-00 Limitation on Capital Losses 07/23/2012
2010-0170 1211.00-00 Limitation on Capital Losses 07/27/2012
2009-0100 1211.00-00 Limitation on Capital Losses 07/23/2012
2009-0089 1211.00-00 Limitation on Capital Losses 07/27/2012
2009-0078 1211.00-00 Limitation on Capital Losses 07/29/2012
2009-0076 1211.00-00 Limitation on Capital Losses 07/27/2012
2005-0120 1211.00-00 Limitation on Capital Losses 07/26/2012
2005-0016 1211.00-00 Limitation on Capital Losses 07/27/2012
2002-0205 1211.00-00 Limitation on Capital Losses 07/25/2012
2002-0288 121.04-00 Special Rules 07/23/2012
2001-0230 121.01-02 Ownership 07/27/2012
2001-0272 121.01-00 General Requirements 07/25/2012
2001-0170 121.01-00 General Requirements 07/23/2012
2009-0084 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/23/2012
2006-0026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/27/2012
2005-0196 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/23/2012
2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/28/2012
2003-0031 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/25/2012
2011-0009 118.00-00 Contributions to the Capital of a Corporation 07/26/2012
2009-0247 117.06-04 Education Below the Graduate Level 07/23/2012
2002-0034 117.05-00 Limitation 07/25/2012
2014-0016 117.00-00 Qualified Scholarships 07/01/2014
2010-0118 117.00-00 Qualified Scholarships 07/27/2012
2005-0050 117.00-00 Qualified Scholarships 07/27/2012
2002-0287 117.00-00 Qualified Scholarships 07/26/2012
2014-0008 115.00-00 Income of States, Municipalities, etc. 03/31/2014
2010-0210 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2009-0164 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/23/2012
2009-0093 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0030 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0027 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2008-0026 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2008-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2007-0042 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/26/2012
2003-0155 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/23/2012
2001-0047 11.00-00 Receipts for Employees; Requirement of Return, Statement, List 07/24/2012
2001-0218 1091.00-00 Loss From Wash Sales of Stock or Securities 07/24/2012
2010-0250 109.01-00 Involuntary Conversions 07/25/2012
2010-0187 108.01-03 Qualified Business Indebtedness (Repealed 1986) 07/25/2012
2005-0090 107.01-00 Rental Allowance 07/27/2012
2014-0038 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 01/14/2015
2010-0228 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/23/2012
2009-0096 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/26/2012
2005-0018 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/27/2012
2002-0141 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/27/2012
2016-0051 106.00-00; 5000A.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded); Requirement to Maintain Minimum Essential Coverage 10/12/2016
2016-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0008 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2014-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/01/2014
2016-0048 105.00-00; 125.00-00 Accident and Health Plans (Excluded v. Not Excluded); Cafeteria Plans 10/12/2016
2016-0019 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0009 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2014-0039 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2014-0037 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2005-0066 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/27/2012
2018-0016 104.04-00 Armed Services, etc. 09/28/2018
2008-0022 104.04-00 Armed Services, etc. 07/25/2012
2006-0087 104.04-00 Armed Services, etc. 07/27/2012
2014-0032 104.03-00 Damages 10/03/2014
2011-0092 104.03-00 Damages 07/27/2012
2008-0020 104.03-00 Damages 07/28/2012
2002-0234 104.03-00 Damages 07/26/2012
2002-0211 104.03-00 Damages 07/29/2012
2000-0216 104.03-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2016-0032 104.02-00 Workmen's Compensation 06/28/2016
2016-0028 104.02-00 Workmen's Compensation 06/28/2016
2016-0018 104.02-00 Workmen's Compensation 03/29/2016
2016-0016 104.02-00 Workmen's Compensation 03/29/2016
2016-0006 104.02-00 Workmen's Compensation 03/29/2016
2000-0176 104.02-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2000-0205 104.01-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/27/2012
2018-0011 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 06/29/2018
2010-0246 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2004-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/23/2012
2000-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/28/2012
2010-0236 1033.09-00 Special Rule For Drought-Afflicted Livestock 07/27/2012
2012-0036 1033.00-00 Involuntary Conversion 08/23/2012
2006-0028 1033.00-00 Involuntary Conversion 07/27/2012
2005-0013 1033.00-00 Involuntary Conversion 07/27/2012
2004-0230 1031.06-00 Multi-Party Exchanges 07/25/2012
2018-0003 1031.05-00 Deferred Exchanges 03/30/2018
2009-0250 1031.05-00 Deferred Exchanges 07/24/2012
2009-0133 1031.05-00 Deferred Exchanges 07/27/2012
2009-0066 1031.05-00 Deferred Exchanges 07/27/2012
2009-0063 1031.05-00 Deferred Exchanges 07/27/2012
2009-0045 1031.05-00 Deferred Exchanges 07/27/2012
2009-0041 1031.05-00 Deferred Exchanges 07/28/2012
2009-0017 1031.05-00 Deferred Exchanges 07/25/2012
2007-0046 1031.05-00 Deferred Exchanges 07/23/2012
2007-0036 1031.05-00 Deferred Exchanges 07/24/2012
2007-0009 1031.05-00 Deferred Exchanges 07/24/2012
2005-0088 1031.05-00 Deferred Exchanges 07/27/2012
2005-0085 1031.05-00 Deferred Exchanges 07/27/2012
2005-0075 1031.05-00 Deferred Exchanges 07/25/2012
2010-0188 1031.04-00; 1033.01-00 Excepted Property; General Rule 07/29/2012
2009-0060 1031.01-00 Property Held For Productive Use or Investment 07/29/2012
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/24/2012
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2004-0056 103.12-00 Transitional Rules 07/27/2012
2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/27/2012
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 07/28/2012
2006-0027 102.00-00 Gifts and Inheritances 07/24/2012
2005-0171 1012.13-01 Identification of Shares 07/26/2012
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2018-0026 1012.01-00 Construction Costs 09/28/2018
2013-0018 1001.15-05 Exchange for Stock 07/01/2013
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 07/01/2014
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/31/2014
2016-0064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2016
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2016
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/01/2014
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2012
2010-0245 1.11-00 Maximum Capital Gains Rate 07/27/2012
2002-0137 1.11-00 Maximum Capital Gains Rate 07/26/2012
2018-0015 1.10-00; 911.06-01 Unearned Income of Minor Children; Earned Income v. Not Earned Income 06/29/2018
2010-0128 1.01-00; 2.04-00; 871.02-07 Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/27/2012
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 07/01/2014
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 07/26/2012
2001-0139 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/27/2012
2001-0127 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/25/2012
2001-0015 1 Substantiation 07/24/2012
2000-0406 1 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0401 1 Election by Small Business Corporation 07/29/2012
2000-0288 1 Medical, Dental, etc., Expenses; Medical Care; Travel 07/25/2012
2001-0132 08 Definitions; Employment; Services of Ministers or Members of an Order 07/25/2012
2001-0024 07 Mandatory Coverage of State, etc., Employees 07/27/2012
2001-0013 07 Mandatory Coverage of State, etc., Employees 07/29/2012
2000-0021 07 Definitions; Employment; Mandatory Coverage of State, etc., Emplo 07/26/2012
2001-0097 06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 07/27/2012
2000-0281 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0187 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/24/2012
2000-0214 0469.00-00 Passive Activity Losses and Credits Limited 07/23/2012
2000-0084 0469.00-00 Passive Activity Losses and Credits Limited 07/28/2012
2001-0161 03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 07/26/2012
2000-0165 03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/27/2012
2000-0080 0213.06-00 Medical, Dental, etc., Expenses; Limitation For Medicines And Dru 07/25/2012
2000-0032 0213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0177 02 Election by Small Business Corporation; Eligible v. Ineligible; E 07/29/2012
2000-0170 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 07/27/2012
2000-0169 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 07/29/2012
2000-0136 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/26/2012
2000-0091 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/24/2012
2000-0003 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/24/2012
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/27/2012

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