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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401 - 500 of 2,951 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2011-0057 132.01-00 No Additional Cost Service 07/26/2012
2011-0056 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 07/23/2012
2011-0054 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 07/27/2012
2011-0052 6048.00-00: Returns as to Certain Foreign Trusts 07/29/2012
2011-0051 9114.03-12; 871.00-00; 871.02-12 France; Tax on Nonresident Alien Individuals; Certain Annuities Received Under Qualified Plans 07/26/2012
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 07/27/2012
2011-0049 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0048 25C.00-00 Non-Business Energy Property 07/25/2012
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2011-0046 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0045 213.05-00 Medical Care 07/25/2012
2011-0044 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2011-0043 36A.00-00 Making Work Pay Credit 07/28/2012
2011-0042 36.00-00 First-Time Homebuyer Credit 07/23/2012
2011-0041 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2011-0040 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2011-0039 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2011-0038 63.01-00 Standard Deduction 07/26/2012
2011-0037 152.08-00 Support Test for Children of Divorced Parents 07/27/2012
2011-0036 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0035 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2011-0034 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 07/27/2012
2011-0033 162.08-02 Away From Home v. Not Away From Home 07/29/2012
2011-0032 1211.01-00 Classification of Assets 07/25/2012
2011-0031 25D.00-00; 61.00-00; 136.00-00 Residential Energy Efficient Property; Gross Income v. Not Gross Income; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 07/29/2012
2011-0029 36.00-00 First-Time Homebuyer Credit 07/25/2012
2011-0028 172.01-00 Carryback and Carryover 07/27/2012
2011-0027 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2011-0026 36A.00-00 Making Work Pay Credit 07/24/2012
2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2011-0024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2011-0023 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/23/2012
2011-0022 213.00-00 Medical, Dental, etc., Expenses 07/26/2012
2011-0021 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2011-0020 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2011-0019 25D.00-00; 48.00-00 Residential Energy Efficient Property; Energy Credit; Reforestation Credit 07/25/2012
2011-0018 36A.00-00 Making Work Pay Credit 07/27/2012
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2011-0016 25C.00-00 Non-Business Energy Property 07/25/2012
2011-0015 25C.00-00 Non-Business Energy Property 07/27/2012
2011-0014 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2011-0013 455.00-00; 455.02-00 Prepaid Subscription Income; Election 07/24/2012
2011-0012 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0011 3121.02-00 Employment 07/27/2012
2011-0010 25D.00-00 Residential Energy Efficient Property 07/23/2012
2011-0009 118.00-00 Contributions to the Capital of a Corporation 07/26/2012
2011-0008 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/27/2012
2011-0007 1211.00-00 Limitation on Capital Losses 07/23/2012
2011-0006 25C.00-00 Non-Business Energy Property 07/26/2012
2011-0005 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2011-0004 168.00-00 Modified Accelerated Cost Recovery System 07/29/2012
2011-0003 36.00-00 First-Time Homebuyer Credit 07/26/2012
2011-0002 3201.00-00 Rate and Measure of Tax on Employees 07/27/2012
2011-0001 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0254 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 07/27/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2010-0250 109.01-00 Involuntary Conversions 07/25/2012
2010-0249 1362.02-01 Revocation 07/27/2012
2010-0248 1362.01-03 Late Elections 07/28/2012
2010-0247 36.00-00 Compensation for Injuries and Sickness 07/23/2012
2010-0246 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2010-0245 1.11-00 Maximum Capital Gains Rate 07/27/2012
2010-0244 25C.00-00 Non-Business Energy Property 07/23/2012
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 07/26/2012
2010-0242 162.05-21 Reimbursement of Another's Legal Expenses 07/27/2012
2010-0241 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0240 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/25/2012
2010-0239 3121.02-10 Student Employee of School, etc. 07/27/2012
2010-0238 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0237 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0236 1033.09-00 Special Rule For Drought-Afflicted Livestock 07/27/2012
2010-0235 162.05-21 Reimbursement of Another's Legal Expenses 07/29/2012
2010-0234 165.00-00 Deductions For Losses 07/25/2012
2010-0233 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0232 25D.00-00; 48.00-00; 280A.07-00; 280A.07-04 Residential Energy Efficient Property; Energy Credit; Reforestation Credit; Use as Residence; Time/attribution rule 07/28/2012
2010-0231 170.14-00 Qualified Conservation Contribution 07/24/2012
2010-0230 166.04-00; 1211.00-00 Nonbusiness Debt; Limitation on Capital Losses 07/27/2012
2010-0229 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0228 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/23/2012
2010-0227 165.04-00 Limitations on Losses of Individuals Casualty and Theft 07/26/2012
2010-0226 501.38-00 Activities Legislative and Political Propaganda 07/27/2012
2010-0225 501.09-01 Permissible Benefits 07/29/2012
2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0223 36A.00-00; 86.00-00 Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits 07/29/2012
2010-0222 25C.00-00 Non-Business Energy Property 07/25/2012
2010-0221 30.00-00 Credit for Qualified Electric Vehicles 07/27/2012
2010-0220 7701.00-00 Definitions 07/28/2012
2010-0219 25C.00-00 Non-Business Energy Property 07/24/2012
2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0217 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0216 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0215 62.00-00 Adjusted Gross Income Defined 07/27/2012
2010-0214 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0213 165.00-00 Deductions For Losses 07/23/2012
2010-0212 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0211 932.00-00; 30D.00-00 Coordination of United States and Virgin Islands Income Taxes; Credit for New Qualified Plug in Electric Vehicles 07/27/2012

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