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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326 - 350 of 2,939 files Show per page:  25 50 100 200 « Previous | 10 11 12 13 14 15 16 17 18 19 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/12/2012
2012-0012 61.00-00; 61.22-00; 108.00-00; 108.01-03 Gross Income v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2003-0262 1362.00-00 Election by Small Business Corporation 08/12/2012
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
2012-0016 3121.05-00; 6413.02-00 Employer v. Not an Employer; Overpayments of Tax 07/29/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2012-0007 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/29/2012
2012-0003 3121.00-00 Definitions 07/29/2012
2012-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2012
2011-0100 3121.01-10 Domestic Service 07/29/2012
2011-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0094 501.14-00 Credit Unions 07/29/2012
2011-0084 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0081 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/29/2012
2011-0068 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2011-0062 274.08-00 Substantiation 07/29/2012
2011-0052 6048.00-00: Returns as to Certain Foreign Trusts 07/29/2012
2011-0049 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0046 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0036 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0033 162.08-02 Away From Home v. Not Away From Home 07/29/2012
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 07/29/2012

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