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 - 450 of 3,025 files Show per page:  25 50 100 200 « Previous | 5 6 7 8 9 10 11 12 13 14 | 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
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 08/23/2012
2012-0029 165.00-00 Deductions For Losses 08/23/2012
2012-0028 351.00-00; 368.00-00 Transfer to Corporation Controlled by Transferor; Definitions Relating to Corporate Reorganizations 08/23/2012
2012-0027 165.00-00 Deductions For Losses 08/23/2012
2012-0026 165.00-00 Deductions For Losses 08/23/2012
2012-0025 165.00-00 Deductions For Losses 08/23/2012
2012-0024 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/23/2012
2012-0023 501.03-29 Dealing in Oil and Gas Properties 08/23/2012
2012-0022 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2012-0021 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 07/25/2012
2012-0020 274.08-00 Substantiation 07/25/2012
2012-0019 61.00-00; 108.01-02; 108.02-00 Gross Income v. Not Gross Income; Insolvent Taxpayer; Reduction of Tax Attributes 07/27/2012
2012-0018 164.00-00 Taxes 07/27/2012
2012-0017 9300.40-00 Conservation Easements 08/12/2012
2012-0016 3121.05-00; 6413.02-00 Employer v. Not an Employer; Overpayments of Tax 07/29/2012
2012-0015 6050H.00-00; 6721.00-00; 6722.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals; Failure to File Certain Information Returns (See Also 6652.00-00); Failure to Furnish Certain Payee Statements 08/12/2012
2012-0014 61.15-03 Bond 07/27/2012
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
2012-0011 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/28/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2012-0008 132.04-01 In General 07/27/2012
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
2012-0006 126.00-00 Certain Cost-Sharing Payments 07/24/2012
2012-0005 3121.00-00 Definitions 07/25/2012
2012-0004 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/25/2012
2012-0003 3121.00-00 Definitions 07/29/2012
2012-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2012
2012-0001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2012
2011-0100 3121.01-10 Domestic Service 07/29/2012
2011-0099 528.05-00 Definition of Homeowners Association 07/26/2012
2011-0098 882.00-00; 894.00-00 Tax on Income of Foreign Corporations Connected with United States Business; Income Affected by Treaty 07/27/2012
2011-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0096 9114.03-25; 9114.03-42 Malta; United Kingdom 07/25/2012
2011-0095 3406.07-00; 3121.04-01 Exceptions to Backup Withholding; Common Law Tests 07/27/2012
2011-0094 501.14-00 Credit Unions 07/29/2012
2011-0093 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2011-0092 104.03-00 Damages 07/27/2012
2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 07/28/2012
2011-0090 165.00-00 Deductions For Losses 07/23/2012
2011-0089 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 07/26/2012
2011-0088 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2011-0087 55.00-00; 56.09-00 Alternative Minimum Tax; Adjustments - Individuals 07/23/2012
2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/26/2012
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 07/27/2012
2011-0084 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 07/25/2012
2011-0082 3121.00-00 Definitions 07/27/2012
2011-0081 9999.98-00 Not Able to Identify Under Present List 07/29/2012

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