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.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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301 - 400 of 2,951 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 Descending Help on Subject Released Not sorted Help on Released
2004-0089 451.23-00 Special Rules for Crop Insurance Proceeds 07/24/2012
2002-0288 121.04-00 Special Rules 07/23/2012
2010-0236 1033.09-00 Special Rule For Drought-Afflicted Livestock 07/27/2012
2002-0147 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 07/27/2012
2004-0090 213.05-05 Special Education 07/27/2012
2003-0206 213.05-05 Special Education 07/29/2012
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2000-0037 0 Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land 07/27/2012
2006-0009 86.02-00 Social Security Benefit 07/29/2012
2005-0077 86.02-00 Social Security Benefit 07/27/2012
2002-0111 86.02-00 Social Security Benefit 07/23/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2000-0183 Social Security and Tier 1 Railroad Retirement Benefits; Computat 07/27/2012
2012-0037 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 08/23/2012
2011-0040 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
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2003-0115 501.07-00 Social Clubs 07/23/2012
2005-0170 1221.03-01 Similar Property 07/27/2012
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
2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 01/09/2017
2016-0055 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0052 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2016
2013-0033 3121.02-08 Services of Ministers or Members of an Order ADMINISTRATION: Authority of officers of Internal Revenue 10/18/2013
2013-0029 3306.03-01 Services for U.S. or an Instrumentality Excepted 10/18/2013
2004-0067 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2004-0006 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2006-0022 1402.02-00 Self-Employment Income 07/23/2012
2008-0038 9100.09-00 Section 442; Accounting Periods 07/24/2012
2009-0158 179.01-00 Section 179 Property 07/29/2012
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/23/2012
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 07/27/2012
2001-0199 3121.04-11 Salesman, Agents, and Distributors 07/25/2012
2003-0287 1362.03-00 S Termination Year 07/28/2012
2000-0180 00 Roth IRA 07/27/2012
2000-0163 00 Roth IRA 07/25/2012
2000-0159 00 Roth IRA 07/27/2012
2015-0021 402.08-01 Rollover Lump Sums 07/06/2015
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2016-0049 402.08-00; 408.03-00 Rollover Contributions; Rollover Contributions 10/12/2016
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2017-0018 408.03-00 Rollover Contributions 07/16/2017
2015-0035 408.03-00 Rollover Contributions 01/05/2016
2015-0015 408.03-00 Rollover Contributions 07/06/2015
2001-0250 911.11-02 Revocation of Election 07/27/2012
2012-0061 1362.02-01 Revocation 10/18/2012
2010-0249 1362.02-01 Revocation 07/27/2012
2006-0063 1362.02-01 Revocation 07/27/2012
2005-0173 1362.02-01 Revocation 07/27/2012
2005-0152 1362.02-01 Revocation 07/27/2012
2005-0142 1362.02-01 Revocation 07/24/2012
2005-0119 1362.02-01 Revocation 07/28/2012
2005-0097 1362.02-01 Revocation 07/23/2012
2005-0061 1362.02-01 Revocation 07/27/2012
2005-0028 1362.02-01 Revocation 07/29/2012
2004-0225 1362.02-01 Revocation 07/25/2012
2004-0152 1362.02-01 Revocation 07/27/2012
2004-0151 1362.02-01 Revocation 07/29/2012
2004-0148 1362.02-01 Revocation 07/23/2012
2004-0146 1362.02-01 Revocation 07/28/2012
2004-0075 1362.02-01 Revocation 07/28/2012
2004-0070 1362.02-01 Revocation 07/25/2012
2004-0049 1362.02-01 Revocation 07/24/2012
2004-0041 1362.02-01 Revocation 07/27/2012
2004-0039 1362.02-01 Revocation 07/26/2012
2004-0038 1362.02-01 Revocation 07/27/2012
2004-0037 1362.02-01 Revocation 07/23/2012
2003-0316 1362.02-01 Revocation 07/29/2012
2003-0309 1362.02-01 Revocation 07/27/2012
2003-0297 1362.02-01 Revocation 07/23/2012
2003-0271 1362.02-01 Revocation 07/27/2012
2003-0270 1362.02-01 Revocation 07/23/2012
2003-0269 1362.02-01 Revocation 07/26/2012
2003-0252 1362.02-01 Revocation 07/27/2012
2003-0251 1362.02-01 Revocation 07/23/2012
2003-0250 1362.02-01 Revocation 07/26/2012
2003-0238 1362.02-01 Revocation 07/29/2012
2003-0216 1362.02-01 Revocation 07/25/2012
2003-0127 1362.02-01 Revocation 07/27/2012
2002-0294 1362.02-01 Revocation 07/28/2012
2002-0123 1362.02-01 Revocation 07/27/2012
2002-0104 1362.02-01 Revocation 07/27/2012
2001-0239 1362.02-01 Revocation 07/25/2012
2001-0041 01 Revocation 07/27/2012
2001-0040 01 Revocation 07/28/2012
2001-0029 1362.02-01 Revocation 07/29/2012
2004-0155 83.02-04 Revocability of Election 07/27/2012
2001-0224 83.02-04 Revocability of Election 07/29/2012
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
2002-0022 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 07/26/2012
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 07/27/2012
2006-0018 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
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012

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