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

2,601 - 2,800 of 3,025 files Show per page:  25 50 100 200 « Previous | 10 11 12 13 14 15 16 | 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
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2011-0088 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2011-0019 25D.00-00; 48.00-00 Residential Energy Efficient Property; Energy Credit; Reforestation Credit 07/25/2012
2010-0232 25D.00-00; 48.00-00; 280A.07-00; 280A.07-04 Residential Energy Efficient Property; Energy Credit; Reforestation Credit; Use as Residence; Time/attribution rule 07/28/2012
2011-0031 25D.00-00; 61.00-00; 136.00-00 Residential Energy Efficient Property; Gross Income v. Not Gross Income; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2005-0080 911.05-00 Restricted Country 07/26/2012
2012-0070 168.35-00 Retirements 01/04/2013
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 07/29/2012
2011-0052 6048.00-00: Returns as to Certain Foreign Trusts 07/29/2012
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/29/2012
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/10/2013
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/28/2012
2001-0126 00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 07/27/2012
2001-0100 00 Returns of Brokers; Payments to Attorneys 07/26/2012
2000-0420 00 Returns Regarding Payments of Dividends and Corporate Earnings an 07/28/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2003-0117 6049.00-00 Returns Regarding Payments of Interest 07/26/2012
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 07/27/2012
2000-0234 -00 Returns Relating to Cancellation of Indebtedness by Certain Finan 09/30/2000
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/23/2012
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/25/2012
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 07/27/2012
2002-0022 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 07/26/2012
2012-0015 6050H.00-00; 6721.00-00; 6722.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals; Failure to File Certain Information Returns (See Also 6652.00-00); Failure to Furnish Certain Payee Statements 08/12/2012
2001-0224 83.02-04 Revocability of Election 07/29/2012
2004-0155 83.02-04 Revocability of Election 07/27/2012
2001-0029 1362.02-01 Revocation 07/29/2012
2001-0040 01 Revocation 07/28/2012
2001-0041 01 Revocation 07/27/2012
2001-0239 1362.02-01 Revocation 07/25/2012
2002-0104 1362.02-01 Revocation 07/27/2012
2002-0123 1362.02-01 Revocation 07/27/2012
2002-0294 1362.02-01 Revocation 07/28/2012
2003-0127 1362.02-01 Revocation 07/27/2012
2003-0216 1362.02-01 Revocation 07/25/2012
2003-0238 1362.02-01 Revocation 07/29/2012
2003-0250 1362.02-01 Revocation 07/26/2012
2003-0251 1362.02-01 Revocation 07/23/2012
2003-0252 1362.02-01 Revocation 07/27/2012
2003-0269 1362.02-01 Revocation 07/26/2012
2003-0270 1362.02-01 Revocation 07/23/2012
2003-0271 1362.02-01 Revocation 07/27/2012
2003-0297 1362.02-01 Revocation 07/23/2012
2003-0309 1362.02-01 Revocation 07/27/2012
2003-0316 1362.02-01 Revocation 07/29/2012
2004-0037 1362.02-01 Revocation 07/23/2012
2004-0038 1362.02-01 Revocation 07/27/2012
2004-0039 1362.02-01 Revocation 07/26/2012
2004-0041 1362.02-01 Revocation 07/27/2012
2004-0049 1362.02-01 Revocation 07/24/2012
2004-0070 1362.02-01 Revocation 07/25/2012
2004-0075 1362.02-01 Revocation 07/28/2012
2004-0146 1362.02-01 Revocation 07/28/2012
2004-0148 1362.02-01 Revocation 07/23/2012
2004-0151 1362.02-01 Revocation 07/29/2012
2004-0152 1362.02-01 Revocation 07/27/2012
2004-0225 1362.02-01 Revocation 07/25/2012
2005-0028 1362.02-01 Revocation 07/29/2012
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 09/28/2012
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 09/30/2000
2000-0163 00 Roth IRA 09/30/2000
2000-0180 00 Roth IRA 09/30/2000
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 09/23/2008
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
2021-0011 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/25/2021
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 03/29/2002
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 09/30/2000
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 06/30/2000
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 03/31/2009
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2000-0059 00 Special Rules for Decommissioning Cost 06/30/2000
2000-0076 00 Special Rules for Decommissioning Cost 06/30/2000
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 06/27/2009
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. 06/27/2009
2009-0103 3121.02-10 Student Employee of School, etc. 06/27/2009
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 06/30/2000
2000-0053 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0165 03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0187 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0281 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 12/29/2000
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 09/23/2008
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

Official Adobe Website
Get Adobe ® Reader