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.

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

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401 - 500 of 2,945 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0401 1 Election by Small Business Corporation 07/29/2012
2000-0402 Credit for Adoption Expenses; Year Credit Allowed - In General; D 07/27/2012
2000-0403 00 Election by Small Business Corporation 07/25/2012
2000-0404 0 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 07/27/2012
2000-0405 0 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0406 1 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0407 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2000-0408 00 Information Required in Connection With Certain Options 07/25/2012
2000-0409 4081.00-00 Gasoline and Diesel Fuels 07/29/2012
2000-0410 0 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0411 0 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2000-0412 00 Election by Small Business Corporation 07/28/2012
2000-0413 00 Election by Small Business Corporation 07/27/2012
2000-0414 00 Election by Small Business Corporation 07/23/2012
2000-0415 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2000-0416 00 Election by Small Business Corporation 07/25/2012
2000-0417 00 Election by Small Business Corporation 07/29/2012
2000-0418 00 Election by Small Business Corporation 07/27/2012
2000-0419 Definitions 07/25/2012
2000-0420 00 Returns Regarding Payments of Dividends and Corporate Earnings an 07/28/2012
2001-0001 00 Employees 07/27/2012
2001-0002 0 Working Condition Fringe 07/23/2012
2001-0003 01 Common Law Tests 07/27/2012
2001-0004 0 Individual Retirement Accounts 07/25/2012
2001-0005 00 Employment 07/29/2012
2001-0006 3121.01-00 Wages 07/27/2012
2001-0007 0 Substantiation 07/24/2012
2001-0008 0 Qualified Nonpersonal Use Vehicle 07/28/2012
2001-0009 00 3111.00-00 3121.02-05 Miscellaneous Employment Issues 07/27/2012
2001-0010 00 Election by Small Business Corporation 07/23/2012
2001-0011 Armed Services, etc. 07/27/2012
2001-0012 Overpayments; Credit of Overpayment; Collection After Assessment 07/26/2012
2001-0013 07 Mandatory Coverage of State, etc., Employees 07/29/2012
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2001-0015 1 Substantiation 07/24/2012
2001-0016 213.05-00 Medical Care 07/27/2012
2001-0017 00 Election by Small Business Corporation 07/26/2012
2001-0018 Medical Care 07/23/2012
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2001-0020 00 Election by Small Business Corporation 07/26/2012
2001-0021 00 Election by Small Business Corporation 07/29/2012
2001-0022 00 Election by Small Business Corporation 07/27/2012
2001-0023 Employment 07/24/2012
2001-0024 07 Mandatory Coverage of State, etc., Employees 07/27/2012
2001-0025 00 Employment 07/26/2012
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0027 861.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0028 861.00-00 Income From Sources Within the U.S. 07/26/2012
2001-0029 1362.02-01 Revocation 07/29/2012
2001-0030 403.04-00 Annuities Purchased by Section 501(c)(3) Org or Public Schools 07/27/2012
2001-0031 4081.00-00 Gasoline and Diesel Fuels 07/25/2012
2001-0032 00 Supplemental Payments 07/28/2012
2001-0033 01 Substantiation 07/26/2012
2001-0034 4081.00-00 Gasoline and Diesel Fuels 07/23/2012
2001-0035 00 Election by Small Business Corporation 07/27/2012
2001-0036 213.05-00 Medical Care 07/25/2012
2001-0037 00 Election by Small Business Corporation 07/29/2012
2001-0038 501.04-00 Civic Leagues and Social Welfare Groups 07/27/2012
2001-0039 00 Election by Small Business Corporation 07/25/2012
2001-0040 01 Revocation 07/28/2012
2001-0041 01 Revocation 07/27/2012
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 07/27/2012
2001-0044 0 Constructive Receipt 07/25/2012
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 07/29/2012
2001-0046 00 Wages Subject to Withholding 07/27/2012
2001-0047 11.00-00 Receipts for Employees; Requirement of Return, Statement, List 07/24/2012
2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2001-0049 501.38-00 Legislative and Political Propaganda Activities 07/27/2012
2001-0050 0 Transit Passes / Van Pools 07/23/2012
2001-0051 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2001-0052 274.08-00 Substantiation 07/26/2012
2001-0053 00 Election by Small Business Corporation 07/29/2012
2001-0054 00 Election by Small Business Corporation 07/27/2012
2001-0055 00 Election by Small Business Corporation 07/24/2012
2001-0056 00 Election by Small Business Corporation 07/27/2012
2001-0057 00 Election by Small Business Corporation 07/26/2012
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
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0063 9114.03-02 Australia 07/24/2012
2001-0064 4251.01-00 Imposition and Rate of Tax 07/27/2012
2001-0065 Maximum Capital Gains Rate 07/26/2012
2001-0066 213.05-00 Medical Care 07/23/2012
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 07/27/2012
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 07/26/2012
2001-0069 3121.04-18 Insurance Salesmen 07/29/2012
2001-0070 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0071 3121.00-00 Definitions 07/25/2012
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 07/28/2012
2001-0073 4221.00-00 Certain Tax-Free Sales 07/26/2012
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 07/23/2012
2001-0075 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
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
2001-0079 Definitions 07/25/2012
2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012

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