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.

More about Information Letters

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

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351 - 400 of 2,924 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | 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
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2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012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
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 07/16/2017
2005-0108 61.09-36 Per Diem Allowances 07/29/2012
2004-0028 61.09-29 Payment of Legal Fees 07/26/2012
2009-0117 61.09-24 Moving Expenses 07/27/2012
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 07/27/2012

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