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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2011-0020 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

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