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 2,939 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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
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

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