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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301 - 350 of 2,951 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | 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
2012-0058 165.11-00 Other 10/18/2012
2012-0057 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 10/18/2012
2012-0056 9999.98-00 Not Able to Identify Under Present List 10/18/2012
2012-0055 62.02-00 Trade and Business Deductions of Employees 10/18/2012
2012-0054 414.07-00 Governmental Plan 10/18/2012
2012-0053 414.07-00 Governmental Plan 10/18/2012
2012-0052 414.07-00 Governmental Plan 10/18/2012
2012-0050 414.07-00 Governmental Plan 10/18/2012
2012-0049 414.07-00 Governmental Plan 10/18/2012
2012-0048 414.07-00 Governmental Plan 10/18/2012
2012-0047 414.07-00 Governmental Plan 10/18/2012
2012-0046 414.07-00 Governmental Plan 10/18/2012
2012-0045 414.07-00 Governmental Plan 10/18/2012
2012-0044 414.07-00 Governmental Plan 10/18/2012
2012-0043 165.00-00 Deductions For Losses 08/23/2012
2012-0042 170.00-00 Charitable, Etc. Contributions and Gifts 08/23/2012
2012-0041 165.11-00 Other 08/23/2012
2012-0040 167.03-00 Reasonable Allowance 08/23/2012
2012-0039 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 08/23/2012
2012-0038 25D.00-00 Residential Energy Efficient Property 08/23/2012
2012-0037 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 08/23/2012
2012-0036 1033.00-00 Involuntary Conversion 08/23/2012
2012-0035 1402.01-01 Rentals from Real Estate 08/23/2012
2012-0034 61.00-00; 451.00-00; 461.00-00 Gross Income v. Not Gross Income; General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received); General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 08/23/2012
2012-0033 165.00-00 Deductions For Losses 08/23/2012
2012-0032 3121.16-02 Nonqualified Deferred Compensation Plans 08/23/2012
2012-0031 3302.00-00 Credits Against Tax for Contributions to State Unemployment Funds 08/23/2012
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 08/23/2012
2012-0029 165.00-00 Deductions For Losses 08/23/2012
2012-0028 351.00-00; 368.00-00 Transfer to Corporation Controlled by Transferor; Definitions Relating to Corporate Reorganizations 08/23/2012
2012-0027 165.00-00 Deductions For Losses 08/23/2012
2012-0026 165.00-00 Deductions For Losses 08/23/2012
2012-0025 165.00-00 Deductions For Losses 08/23/2012
2012-0024 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/23/2012
2012-0023 501.03-29 Dealing in Oil and Gas Properties 08/23/2012
2012-0017 9300.40-00 Conservation Easements 08/12/2012
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
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/12/2012
2012-0012 61.00-00; 61.22-00; 108.00-00; 108.01-03 Gross Income v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2003-0262 1362.00-00 Election by Small Business Corporation 08/12/2012
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
2012-0016 3121.05-00; 6413.02-00 Employer v. Not an Employer; Overpayments of Tax 07/29/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2012-0007 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/29/2012
2012-0003 3121.00-00 Definitions 07/29/2012
2012-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2012
2011-0100 3121.01-10 Domestic Service 07/29/2012
2011-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0094 501.14-00 Credit Unions 07/29/2012

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