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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276 - 300 of 2,983 files Show per page:  25 50 100 200 « Previous | 8 9 10 11 12 13 14 15 16 17 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2014-0005 213.00-00 Medical, Dental, etc., Expenses 03/31/2014
2014-0004 3121.02-10 Student Employee of School, etc. 03/31/2014
2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/31/2014
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/31/2014
2014-0001 4945.04-06 Expenditure Responsibility 03/31/2014
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 01/03/2014
2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 01/03/2014
2013-0035 3121.02-00 Employment 01/03/2014
2013-0034 402A.00-00 Optional Treatment of Elective Deferrals 01/03/2014
2013-0033 3121.02-08 Services of Ministers or Members of an Order ADMINISTRATION: Authority of officers of Internal Revenue 10/18/2013
2013-0032 132.10-00 Transit Passes / Van Pools 10/18/2013
2013-0031 3401.00-00; 3504.00-00 Definitions; Acts to be Performed by Agents 10/18/2013
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 10/18/2013
2013-0029 3306.03-01 Services for U.S. or an Instrumentality Excepted 10/18/2013
2013-0028 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0027 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0026 61.00-00 Gross Income v. Not Gross Income 10/18/2013
2013-0025 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 10/18/2013
2013-0024 9999.98-00 Not Able to Identify Under Present List 10/18/2013
2013-0023 3121.01-00; 3401.01-00; 3402.06-00 Wages; Wages Subject to Withholding; Supplemental Payments; ADMINISTRATION: Authority of officers of Internal Revenue 07/01/2013
2013-0022 469.00-00 Passive Activity Losses and Credits Limited 07/01/2013
2013-0021 9114.03-13 Germany 07/01/2013
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/01/2013
2013-0019 408.06-00 Distributions 07/01/2013
2013-0018 1001.15-05 Exchange for Stock 07/01/2013

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