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

301 - 400 of 2,939 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
2003-0038 752.02-00 Decrease in Partner's Liabilities 07/27/2012
2005-0072 221.00-00 Deduction For Two-Earner Married Couples (Repealed 1986) 07/26/2012
2006-0067 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax; Wages Subject to Withholding; Benefits Provided Under Certain Employee Benefit Plans 07/24/2012
2000-0138 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooper 07/27/2012
2008-0017 165.00-00 Deductions For Losses 07/27/2012
2009-0023 165.00-00 Deductions For Losses 07/27/2012
2009-0064 165.00-00 Deductions For Losses 07/26/2012
2009-0065 165.00-00 Deductions For Losses 07/29/2012
2009-0067 165.00-00 Deductions For Losses 07/26/2012
2009-0068 165.00-00 Deductions For Losses 07/23/2012
2009-0069 165.00-00 Deductions For Losses 07/27/2012
2009-0074 165.00-00 Deductions For Losses 07/25/2012
2009-0075 165.00-00 Deductions For Losses 07/29/2012
2009-0079 165.00-00 Deductions For Losses 07/27/2012
2009-0080 165.00-00 Deductions For Losses 07/25/2012
2009-0081 165.00-00 Deductions For Losses 07/29/2012
2009-0082 165.00-00 Deductions For Losses 07/27/2012
2009-0083 165.00-00 Deductions For Losses 07/26/2012
2009-0090 165.00-00 Deductions For Losses 07/25/2012
2009-0092 165.00-00 Deductions For Losses 07/27/2012
2009-0099 165.00-00 Deductions For Losses 07/26/2012
2009-0129 165.00-00 Deductions For Losses 07/29/2012
2009-0146 165.00-00 Deductions For Losses 07/27/2012
2009-0161 165.00-00 Deductions For Losses 07/29/2012
2009-0210 165.00-00 Deductions For Losses 07/27/2012
2009-0217 165.00-00 Deductions For Losses 07/27/2012
2009-0251 165.00-00 Deductions For Losses 07/29/2012
2010-0041 165.00-00 Deductions For Losses 07/28/2012
2010-0096 165.00-00 Deductions For Losses 07/27/2012
2010-0136 165.00-00 Deductions For Losses 07/24/2012
2010-0157 165.00-00 Deductions For Losses 07/27/2012
2010-0213 165.00-00 Deductions For Losses 07/23/2012
2010-0234 165.00-00 Deductions For Losses 07/25/2012
2011-0070 165.00-00 Deductions For Losses 07/26/2012
2011-0090 165.00-00 Deductions For Losses 07/23/2012
2012-0025 165.00-00 Deductions For Losses 08/23/2012
2012-0026 165.00-00 Deductions For Losses 08/23/2012
2012-0027 165.00-00 Deductions For Losses 08/23/2012
2012-0029 165.00-00 Deductions For Losses 08/23/2012
2012-0033 165.00-00 Deductions For Losses 08/23/2012
2012-0043 165.00-00 Deductions For Losses 08/23/2012
2009-0154 165.11-00 Deductions For Losses; Other 07/24/2012
2002-0222 457.05-09 Index Number: 457.12-01 Deferrals as Property of Employer 2002-0222 Trusts 07/28/2012
2000-0072 457.03-00 Deferred Compensation Plans of State and Local Governments and Ta 07/25/2012
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 07/28/2012
2003-0184 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/24/2012
2003-0197 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/26/2012
2001-0099 0 Deferred Compensation Plans of State and Local Governments and Tax Exe... 07/27/2012
2001-0298 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/27/2012
2005-0075 1031.05-00 Deferred Exchanges 07/25/2012
2005-0085 1031.05-00 Deferred Exchanges 07/27/2012
2005-0088 1031.05-00 Deferred Exchanges 07/27/2012
2007-0009 1031.05-00 Deferred Exchanges 07/24/2012
2007-0036 1031.05-00 Deferred Exchanges 07/24/2012
2007-0046 1031.05-00 Deferred Exchanges 07/23/2012
2009-0017 1031.05-00 Deferred Exchanges 07/25/2012
2009-0041 1031.05-00 Deferred Exchanges 07/28/2012
2009-0045 1031.05-00 Deferred Exchanges 07/27/2012
2009-0063 1031.05-00 Deferred Exchanges 07/27/2012
2009-0066 1031.05-00 Deferred Exchanges 07/27/2012
2009-0133 1031.05-00 Deferred Exchanges 07/27/2012
2009-0250 1031.05-00 Deferred Exchanges 07/24/2012
2018-0003 1031.05-00 Deferred Exchanges 03/30/2018
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 07/28/2012
2011-0099 528.05-00 Definition of Homeowners Association 07/26/2012
2004-0176 901.01-03 Definition of Income Tax 07/27/2012
2009-0251 901.01-03 Definition of Income Tax 07/25/2012
2010-0205 901.01-03 Definition of Income Tax 07/27/2012
2003-0249 7701.21.00 Definition of Resident Alien 07/27/2012
2014-0033 7701.21-00; 877.00-00; 877A.00-00 Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation 10/03/2014
2006-0057 4941.04-00 Definition of Self-Dealing 07/29/2012
2003-0116 4945.04-06 Definition of Taxable Expenditure; Expenditure Responsibility 07/27/2012
2000-0005 4083.00-00 Definitions 07/26/2012
2000-0063 00 Definitions 07/27/2012
2000-0094 Definitions 07/23/2012
2000-0155 00 Definitions 07/25/2012
2000-0158 7701.00-00 Definitions 07/23/2012
2000-0168 00 Definitions 07/25/2012
2000-0238 7701.00-00 Definitions 07/23/2012
2000-0379 00 Definitions 07/24/2012
2000-0419 Definitions 07/25/2012
2001-0071 3121.00-00 Definitions 07/25/2012
2001-0079 Definitions 07/25/2012
2002-0009 1361.00-00 Definitions 07/24/2012
2002-0010 1361-00-00 Definitions 07/28/2012
2002-0188 1402.00-00 Definitions 07/27/2012
2002-0200 1361.00-00 Definitions 07/23/2012
2003-0247 7701.00-00 Definitions 07/27/2012
2004-0002 3121.00-00 Definitions 07/25/2012
2004-0058 3121.00-00 Definitions 07/28/2012
2005-0025 7701.00-00 Definitions 07/23/2012
2005-0032 1402.00-00 Definitions 07/26/2012
2005-0047 7701.00-00 Definitions 07/28/2012
2005-0098 7701.00-00 Definitions 07/27/2012
2005-0183 7701.00-00 Definitions 07/29/2012
2005-0188 7701.00-00 Definitions 07/23/2012
2006-0025 3121.00-00 Definitions 07/29/2012
2006-0031 7701.00-00 Definitions 07/27/2012
2006-0037 3121.00-00 Definitions 07/26/2012
2007-0010 1402.00-00 Definitions 07/28/2012

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader