Information Letters
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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2005-0061 1362.02-01 Revocation 07/27/2012
2005-0097 1362.02-01 Revocation 07/23/2012
2005-0119 1362.02-01 Revocation 07/28/2012
2005-0142 1362.02-01 Revocation 07/24/2012
2005-0152 1362.02-01 Revocation 07/27/2012
2005-0173 1362.02-01 Revocation 07/27/2012
2006-0063 1362.02-01 Revocation 07/27/2012
2010-0249 1362.02-01 Revocation 07/27/2012
2012-0061 1362.02-01 Revocation 10/18/2012
2001-0250 911.11-02 Revocation of Election 07/27/2012
2015-0015 408.03-00 Rollover Contributions 07/06/2015
2015-0035 408.03-00 Rollover Contributions 01/05/2016
2017-0018 408.03-00 Rollover Contributions 07/16/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2016-0049 402.08-00; 408.03-00 Rollover Contributions; Rollover Contributions 10/12/2016
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2015-0021 402.08-01 Rollover Lump Sums 07/06/2015
2000-0159 00 Roth IRA 07/27/2012
2000-0163 00 Roth IRA 07/25/2012
2000-0180 00 Roth IRA 07/27/2012
2003-0287 1362.03-00 S Termination Year 07/28/2012
2001-0199 3121.04-11 Salesman, Agents, and Distributors 07/25/2012
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 07/27/2012
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/23/2012
2009-0158 179.01-00 Section 179 Property 07/29/2012
2008-0038 9100.09-00 Section 442; Accounting Periods 07/24/2012
2006-0022 1402.02-00 Self-Employment Income 07/23/2012
2004-0006 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2004-0067 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2013-0029 3306.03-01 Services for U.S. or an Instrumentality Excepted 10/18/2013
2013-0033 3121.02-08 Services of Ministers or Members of an Order ADMINISTRATION: Authority of officers of Internal Revenue 10/18/2013
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2016
2016-0052 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0055 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 01/09/2017
2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2002-0006 3401-01-05 Shipping and Air Transportation ISP - Federal Income Tax Withholding on Compensation Paid to Nonresident Alien Crew by a Foreign Transportation Entity 08/12/2012
2005-0170 1221.03-01 Similar Property 07/27/2012
2003-0115 501.07-00 Social Clubs 07/23/2012
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0255 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2011-0040 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2012-0037 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 08/23/2012
2000-0183 Social Security and Tier 1 Railroad Retirement Benefits; Computat 07/27/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2002-0111 86.02-00 Social Security Benefit 07/23/2012
2005-0077 86.02-00 Social Security Benefit 07/27/2012
2006-0009 86.02-00 Social Security Benefit 07/29/2012
2000-0037 0 Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land 07/27/2012
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2003-0206 213.05-05 Special Education 07/29/2012
2004-0090 213.05-05 Special Education 07/27/2012
2002-0147 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 07/27/2012
2010-0236 1033.09-00 Special Rule For Drought-Afflicted Livestock 07/27/2012
2002-0288 121.04-00 Special Rules 07/23/2012
2004-0089 451.23-00 Special Rules for Crop Insurance Proceeds 07/24/2012
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 07/24/2012
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 07/29/2012
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 07/27/2012
2000-0059 00 Special Rules for Decommissioning Cost 07/24/2012
2000-0076 00 Special Rules for Decommissioning Cost 07/28/2012
2000-0077 468A.00-00 Special Rules for Decommissioning Cost 07/27/2012
2001-0227 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/27/2012
2002-0097 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/29/2012
2002-0160 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/27/2012
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 07/16/2017
2001-0137 00 Sporting Goods Taxes 07/27/2012
2011-0038 63.01-00 Standard Deduction 07/26/2012
2005-0135 170.15-00 Standard Mileage Rate 07/28/2012
2009-0227 195.00-00 Start Up Expenditures 07/26/2012
2004-0054 6050E.00-00 State and Local Income Tax Refunds 07/26/2012
2009-0123 265.02-01 State Taxes 07/28/2012
2002-0263 1361.02-00 Stock Owned by Husband and Wife 07/27/2012
2001-0273 3121.01-22 Stock-based Remuneration and Stock Options 07/29/2012
2001-0274 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2002-0044 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2002-0094 3121.01-22 Stock-based Remuneration and Stock Options 07/24/2012
2002-0148 3121.01-22 Stock-based Remuneration and Stock Options 07/24/2012
2002-0215 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2004-0084 151.03-03 Student 07/23/2012
2003-0009 3121.02-10 Student Employee of School, etc. 07/27/2012
2004-0094 3121.02-10 Student Employee of School, etc. 07/26/2012
2005-0071 3121.02-10 Student Employee of School, etc. 07/27/2012
2009-0071 3121.02-10 Student Employee of School, etc. 07/24/2012
2009-0103 3121.02-10 Student Employee of School, etc. 07/23/2012
2010-0239 3121.02-10 Student Employee of School, etc. 07/27/2012
2011-0058 3121.02-10 Student Employee of School, etc. 07/23/2012
2011-0064 3121.02-10 Student Employee of School, etc. 07/25/2012
2012-0071 3121.02-10 Student Employee of School, etc. 01/04/2013
2014-0004 3121.02-10 Student Employee of School, etc. 03/31/2014
2014-0021 3121.02-10 Student Employee of School, etc. 07/01/2014
2003-0217 9114.02-20 Students and Trainees 07/28/2012
2014-0026 83.03-01; 457.08-07; 3121.16-02 Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans 10/03/2014
2001-0007 0 Substantiation 07/24/2012
2001-0015 1 Substantiation 07/24/2012
2001-0033 01 Substantiation 07/26/2012
2001-0052 274.08-00 Substantiation 07/26/2012
2001-0189 274.08-00 Substantiation 07/29/2012
2003-0053 274.08-00 Substantiation 07/29/2012
2009-0255 274.08-00 Substantiation 07/27/2012
2011-0061 274.08-00 Substantiation 07/24/2012
2011-0062 274.08-00 Substantiation 07/29/2012
2012-0020 274.08-00 Substantiation 07/25/2012
2015-0009 274.08-00 Substantiation 03/27/2015
2001-0032 00 Supplemental Payments 07/28/2012
2002-0004 3402-06-00 Supplemental Payments 07/29/2012
2010-0042 3402.06-00 Supplemental Payments 07/27/2012
2012-0059 3402.06-00 Supplemental Payments 10/18/2012
2004-0085 3121.01-11 Supplemental Unemployment Benefit Plans 07/27/2012
2010-0108 152.08-00 Support Test for Children of Divorced Parents 07/29/2012
2011-0037 152.08-00 Support Test for Children of Divorced Parents 07/27/2012
2002-0046 9114.03-38 Switzerland 07/27/2012
2001-0097 06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 07/27/2012
2000-0033 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0053 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/26/2012
2000-0165 03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/27/2012
2000-0187 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/24/2012
2000-0281 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 07/25/2012
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 07/23/2012
2006-0043 162.08-07 Tax Home v. Non-Tax Home 07/25/2012
2008-0034 1.00-00 Tax Imposed 07/26/2012
2010-0125 1.00-00 Tax Imposed 07/27/2012
2014-0044 1.00-00 Tax Imposed 01/14/2015
2009-0254 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 07/29/2012
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 07/01/2014
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 07/28/2012
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 07/29/2012
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
2010-0152 871.00-00; 894.00-00 Tax on Nonresident Alien Individuals; Income Affected by Treaty 07/23/2012
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
2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/31/2014
2018-0017 408.08-00 Tax Treatment of Accounts and Annuities 09/28/2018
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/23/2012
2007-0029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/26/2012
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2015
2016-0062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/12/2016
2000-0056 00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 07/26/2012
2009-0211 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 07/26/2012
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2000-0381 Taxable Income Defined; Additional Standard Deduction For Aged an 07/27/2012
2016-0025 9431.02-00 Taxation based on residency status 03/29/2016
2000-0026 01 Taxation of Regulated Investment Companies and Their Shareholders 07/27/2012
2001-0135 0 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 07/24/2012
2009-0088 164.00-00 Taxes 07/28/2012
2010-0006 164.00-00 Taxes 07/27/2012
2010-0119 164.00-00 Taxes 07/27/2012
2012-0018 164.00-00 Taxes 07/27/2012
2018-0007 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0010 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2004-0117 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 07/27/2012
2005-0007 86.01-02 Taxpayers to Whom Applies 07/28/2012
2003-0242 1362.02-00 Termination of Election 07/26/2012
2003-0264 1362.02-00 Termination of Election 07/29/2012
2002-0140 1402.12-00 Termination Payments to Insurance Agents 07/24/2012
2009-0110 1402.12-00 Termination Payments to Insurance Agents 07/29/2012
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016
2001-0292 42.08-01 Time for Making Allocation 07/27/2012
2002-0130 6655.04-02 Time For Payment 07/29/2012
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 07/29/2012
2007-0035 170.01-00 Time of Making Contribution 07/27/2012
2010-0154 754.02-00; 9100.15-00 Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2012
2002-0017 911.11-01 Timely filed returns 07/24/2012
2002-0063 911.11-01 Timely filed returns 07/29/2012
2002-0158 911.11-01 Timely filed returns 07/26/2012
2002-0250 3121.01-05 Tips and Gratuities 07/25/2012
2010-0051 501.02-00 Title-Holding Company 07/27/2012
2004-0123 62.02-05 Tool / Equipment Rental 07/26/2012
2004-0171 62.02-05 Tool / Equipment Rental 07/26/2012
2004-0178 62.02-05 Tool / Equipment Rental 07/27/2012
2005-0078 62.02-05 Tool / Equipment Rental 07/25/2012
2005-0124 62.02-05 Tool / Equipment Rental 07/29/2012
2007-0040 62.02-05 Tool / Equipment Rental 07/29/2012
2008-0005 62.02-05 Tool / Equipment Rental 07/27/2012
2008-0028 62.02-05 Tool / Equipment Rental 07/25/2012
2003-0114 62.02-00 Trade and Business Deductions of Employees 07/26/2012
2012-0055 62.02-00 Trade and Business Deductions of Employees 10/18/2012
2003-0204 62.02-00; 162.01-08 Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation 07/27/2012
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 07/26/2012
2004-0010 174.04-00 Trade or Business 07/25/2012
2000-0066 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0293 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2001-0288 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/25/2012
2008-0008 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/26/2012
2000-0062 162.00-00 Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra 07/23/2012
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 07/29/2012
2000-0045 4 Trade or Business (Deductible v. Not Deductible); Million Dollar 07/27/2012

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