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 - 400 of 2,945 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 Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/25/2012
2009-0173 6432.00-00 COBRA Premium Assistance 07/25/2012
2009-0163 6428.00-00; 36A.00-00 Rate Reduction Tax Credit; Making Work Pay Credit 07/26/2012
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 07/26/2012
2001-0265 6427.00-00 Fuels Not Used for Taxable Purposes 07/29/2012
2001-0209 6421.00-00 Index Number: 6427.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes 07/27/2012
2001-0296 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/25/2012
2000-0383 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Tran 07/27/2012
2002-0139 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/27/2012
2002-0133 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/28/2012
2002-0035 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/29/2012
2000-0264 6416.00-00 Certain Taxes on Sales and Services 07/26/2012
2010-0010 6402.00-00; 6413.00-00 Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes 07/27/2012
2010-0135 6402.00-00 Authority to Make Credits or Refunds 07/27/2012
2004-0065 6402.00-00 Authority to Make Credits or Refunds 07/25/2012
2002-0221 6402.00-00 Authority to Make Credits or Refunds 07/24/2012
2000-0015 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 07/27/2012
2001-0236 63.05-00 Itemized Deductions 07/26/2012
2011-0038 63.01-00 Standard Deduction 07/26/2012
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2002-0002 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Prope 07/29/2012
2005-0193 62.14-00 Adjusted Gross Income Defined; Other 07/24/2012
2005-0131 62.14-00 Other 07/25/2012
2008-0028 62.02-05 Tool / Equipment Rental 07/25/2012
2008-0005 62.02-05 Tool / Equipment Rental 07/27/2012
2007-0040 62.02-05 Tool / Equipment Rental 07/29/2012
2005-0124 62.02-05 Tool / Equipment Rental 07/29/2012
2005-0078 62.02-05 Tool / Equipment Rental 07/25/2012
2004-0178 62.02-05 Tool / Equipment Rental 07/27/2012
2004-0171 62.02-05 Tool / Equipment Rental 07/26/2012
2004-0123 62.02-05 Tool / Equipment Rental 07/26/2012
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 07/26/2012
2009-0119 62.02-02 Reimbursements 07/24/2012
2008-0032 62.02-02 Reimbursements 07/23/2012
2006-0065 62.02-02 Reimbursements 07/29/2012
2005-0045 62.02-02 Reimbursements 07/27/2012
2003-0204 62.02-00; 162.01-08 Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation 07/27/2012
2012-0055 62.02-00 Trade and Business Deductions of Employees 10/18/2012
2003-0114 62.02-00 Trade and Business Deductions of Employees 07/26/2012
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 07/27/2012
2010-0215 62.00-00 Adjusted Gross Income Defined 07/27/2012
2003-0157 62.00-00 Adjusted Gross Income Defined 07/26/2012
2002-0026 6109-00-00 Identifying Numbers 07/27/2012
2001-0263 6109.04-00 Requirement to Obtain 07/27/2012
2001-0293 6109.00-00 Identifying Numbers 07/26/2012
2001-0244 6109.00-00 Identifying Numbers 07/27/2012
2000-0147 6109.00-00 Identifying Numbers 07/25/2012
2000-0129 6109.00-00 Identifying Numbers 07/29/2012
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 07/27/2012
2006-0013 6103.01-00 General Rule 07/27/2012
2005-0206 6103.01-00 General Rule 07/26/2012
2005-0203 6103.01-00 General Rule 07/26/2012
2005-0087 6103.01-00 General Rule 07/28/2012
2002-0195 6103.01-00 General Rule 07/29/2012
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 07/23/2012
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 07/27/2012
2009-0213 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2008-0031 61.53-01 Valuation Rules 07/26/2012
2002-0001 61.52-01 Valuation 07/26/2012
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 07/27/2012
2011-0089 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 07/26/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2003-0025 61.40-00 Index Number: 102.06-00 Governmental Benefits and Subsidies 2003-0025 Donative Intent of Donor - Detached Generosity 07/26/2012
2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2015-0034 61.40-00 Governmental Benefits and Subsidies 01/05/2016
2015-0020 61.40-00 Governmental Benefits and Subsidies 07/06/2015
2010-0192 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2009-0139 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2006-0024 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2005-0073 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0070 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2005-0068 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0021 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0019 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2005-0017 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0006 61.40-00 Governmental Benefits and Subsidies 07/25/2012
2005-0005 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2004-0081 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2003-0027 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2002-0282 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0216 61.30-03 Anticipatory Assignment of Income 07/27/2012
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 07/28/2012
2005-0128 61.30-00 Assignments 07/27/2012
2005-0127 61.30-00 Assignments 07/28/2012
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 07/25/2012
2004-0125 61.22-01 Insolvency 07/27/2012
2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 01/03/2014
2014-0024 61.22-00 Discharge of Indebtedness 10/03/2014
2014-0018 61.22-00 Discharge of Indebtedness 07/01/2014
2014-0015 61.22-00 Discharge of Indebtedness 07/01/2014
2010-0134 61.22-00 Discharge of Indebtedness 07/27/2012
2012-0014 61.15-03 Bond 07/27/2012
2005-0049 61.14-00 Property Transactions 07/23/2012
2005-0083 61.11-03 Government Payments 07/25/2012
2005-0079 61.11-03 Government Payments 07/28/2012
2005-0076 61.11-03 Government Payments 07/29/2012
2001-0262 61.11-03 Government Payments 07/29/2012

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