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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301 - 400 of 2,974 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 Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0058 00 Election by Small Business Corporation 07/23/2012
2001-0059 00 Election by Small Business Corporation 07/27/2012
2001-0060 00 Election by Small Business Corporation 07/26/2012
2001-0061 00 Election by Small Business Corporation 07/29/2012
2001-0076 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/25/2012
2001-0077 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/29/2012
2001-0078 00 Identifying Numbers 07/27/2012
2001-0094 00 Income Tax Collected at Source; Voluntary Withholding 07/27/2012
2001-0100 00 Returns of Brokers; Payments to Attorneys 07/26/2012
2001-0101 00 Information at Source; Exceptions 07/29/2012
2001-0106 00 Election by Small Business Corporation 07/23/2012
2001-0108 00 Election by Small Business Corporation; Termination of Election 07/26/2012
2001-0109 00 Election by Small Business Corporation 07/29/2012
2001-0110 00 Election by Small Business Corporation 07/27/2012
2001-0111 00 Election by Small Business Corporation 07/25/2012
2001-0112 00 Election by Small Business Corporation 07/27/2012
2001-0113 00 Ozone Depleting Chemicals 07/26/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2001-0123 00 Election by Small Business Corporation 07/27/2012
2001-0125 00 Election by Small Business Corporation 07/29/2012
2001-0126 00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 07/27/2012
2001-0137 00 Sporting Goods Taxes 07/27/2012
2001-0138 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/23/2012
2001-0144 00 Failure to File Certain Information Returns (See Also 6652.00-00) 06/29/2001
2001-0150 00 Election by Small Business Corporation 06/29/2001
2001-0151 00 Election by Small Business Corporation 06/29/2001
2001-0152 00 Election by Small Business Corporation 06/29/2001
2001-0153 00 Liability and Payment of Employer Tax 06/29/2001
2001-0158 00 Election by Small Business Corporation 06/29/2001
2001-0163 00 Election by Small Business Corporation 06/29/2001
2000-0234 -00 Returns Relating to Cancellation of Indebtedness by Certain Finan 09/30/2000
2001-0009 00 3111.00-00 3121.02-05 Miscellaneous Employment Issues 07/27/2012
2001-0107 00 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2000-0026 01 Taxation of Regulated Investment Companies and Their Shareholders 06/30/2000
2000-0182 01 Definitions; Wages; Back Pay 09/30/2000
2000-0224 01 Election by Small Business Corporation; Termination of Election; 09/30/2000
2001-0003 01 Common Law Tests 07/27/2012
2001-0033 01 Substantiation 07/26/2012
2001-0040 01 Revocation 07/28/2012
2001-0041 01 Revocation 07/27/2012
2001-0087 01 Definitions; Employees; Common Law Tests 07/24/2012
2001-0159 01 Election by Small Business Corporation; Termination of Election; Revoc... 06/29/2001
2001-0160 01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 06/29/2001
2001-0162 01 Election by Small Business Corporation; Termination of Election; Revoc... 06/29/2001
2000-0016 0104.03-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/27/2012
2000-0003 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 03/31/2000
2000-0091 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 06/30/2000
2000-0136 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 09/30/2000
2000-0169 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0170 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0177 02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0032 0213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0080 0213.06-00 Medical, Dental, etc., Expenses; Limitation For Medicines And Dru 07/25/2012
2000-0165 03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2001-0161 03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001
2000-0084 0469.00-00 Passive Activity Losses and Credits Limited 07/28/2012
2000-0214 0469.00-00 Passive Activity Losses and Credits Limited 07/23/2012
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
2001-0097 06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 07/27/2012
2000-0021 07 Definitions; Employment; Mandatory Coverage of State, etc., Emplo 06/30/2000
2001-0013 07 Mandatory Coverage of State, etc., Employees 07/29/2012
2001-0024 07 Mandatory Coverage of State, etc., Employees 07/27/2012
2001-0132 08 Definitions; Employment; Services of Ministers or Members of an Order 07/25/2012
2000-0288 1 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000
2000-0401 1 Election by Small Business Corporation 07/29/2012
2000-0406 1 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2001-0015 1 Substantiation 07/24/2012
2001-0127 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/25/2012
2001-0139 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/27/2012
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
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 07/01/2014
2010-0128 1.01-00; 2.04-00; 871.02-07 Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/27/2012
2018-0015 1.10-00; 911.06-01 Unearned Income of Minor Children; Earned Income v. Not Earned Income 06/29/2018
2002-0137 1.11-00 Maximum Capital Gains Rate 07/26/2012
2010-0245 1.11-00 Maximum Capital Gains Rate 07/27/2012
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2012
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/01/2014
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2016
2016-0064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2016
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/31/2014
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 07/01/2014
2013-0018 1001.15-05 Exchange for Stock 07/01/2013
2018-0026 1012.01-00 Construction Costs 09/28/2018
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2005-0171 1012.13-01 Identification of Shares 07/26/2012
2006-0027 102.00-00 Gifts and Inheritances 07/24/2012
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 07/28/2012
2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/27/2012
2004-0056 103.12-00 Transitional Rules 07/27/2012
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012

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