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 2,968 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 07/29/2012
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2010-0130 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 07/29/2012
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/29/2012
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0108 152.08-00 Support Test for Children of Divorced Parents 07/29/2012
2010-0098 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0095 3402.19-00 Other 07/29/2012
2010-0092 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0082 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0079 3121.04-01 Common Law Tests 07/29/2012
2010-0076 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0066 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0063 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2010-0047 7701.00-00 Definitions 07/29/2012
2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2010-0034 164.12-00 Other 07/29/2012
2010-0031 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0018 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0015 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0002 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0254 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 07/29/2012
2009-0251 165.00-00 Deductions For Losses 07/29/2012
2009-0241 274.10-00 Qualified Nonpersonal Use Vehicle 07/29/2012
2009-0238 48.00-00 Energy Credit; Reforestation Credit 07/29/2012
2009-0235 42.00-00 Low-Income Housing Credit 07/29/2012
2009-0225 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0222 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0209 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2009-0206 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0203 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0193 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0190 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0187 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0177 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0174 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0161 165.00-00 Deductions For Losses 07/29/2012
2009-0158 179.01-00 Section 179 Property 07/29/2012
2009-0155 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0145 6051.00-00 Receipts for Employees 07/29/2012
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 07/29/2012
2009-0139 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2006-0065 62.02-02 Reimbursements 07/29/2012
2006-0057 4941.04-00 Definition of Self-Dealing 07/29/2012
2006-0049 1362.01-03 Late Elections 07/29/2012
2006-0041 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/29/2012
2006-0033 409A.00-00 Nonqualified Deferred Compensation 07/29/2012
2006-0025 3121.00-00 Definitions 07/29/2012
2006-0017 61.02-06 Court Awards, Settlements, etc. 07/29/2012
2006-0009 86.02-00 Social Security Benefit 07/29/2012
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 07/29/2012
2005-0215 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2005-0199 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2005-0191 1362.01-03 Late Elections 07/29/2012
2005-0183 7701.00-00 Definitions 07/29/2012
2005-0175 1362.01-03 Late Elections 07/29/2012
2005-0167 1362.01-03 Late Elections 07/29/2012
2005-0159 1362.01-03 Late Elections 07/29/2012
2005-0148 1362.01-03 Late Elections 07/29/2012
2005-0140 1362.01-03 Late Elections 07/29/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0124 62.02-05 Tool / Equipment Rental 07/29/2012
2005-0116 9114.03-03 Austria 07/29/2012
2005-0108 61.09-36 Per Diem Allowances 07/29/2012
2005-0100 1362.01-03 Late Elections 07/29/2012
2005-0092 1362.00-00 Election by Small Business Corporation 07/29/2012
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/29/2012
2005-0076 61.11-03 Government Payments 07/29/2012
2005-0068 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0060 1362.01-03 Late Elections 07/29/2012
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2005-0044 1362.01-03 Late Elections 07/29/2012
2005-0036 1362.00-00 Election by Small Business Corporation 07/29/2012
2005-0028 1362.02-01 Revocation 07/29/2012
2005-0020 1362.01-03 Late Elections 07/29/2012
2005-0012 3121.04-16 Agent Drivers 07/29/2012
2005-0004 170.19-00 Other 07/29/2012
2004-0231 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0223 1362.01-03 Late Elections 07/29/2012
2004-0215 1362.00-00 Election by Small Business Corporation 07/29/2012
2004-0207 457.10-00 Ineligible Plans 07/29/2012
2004-0199 1362.01-03 Late Elections 07/29/2012
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2004-0183 1362.01-03 Late Elections 07/29/2012
2004-0175 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2004-0167 451.13-00 Prepaid and Advance Income 07/29/2012
2004-0159 1362.01-03 Late Elections 07/29/2012
2004-0151 1362.02-01 Revocation 07/29/2012
2004-0143 1362.01-03 Late Elections 07/29/2012
2004-0135 3231.01-00 Employers v. Not Employers 07/29/2012
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 07/29/2012
2004-0119 3121.01-00 Wages 07/29/2012
2004-0111 911.11-03 Reelection 07/29/2012
2004-0103 1362.01-03 Late Elections 07/29/2012
2004-0095 1362.01-03 Late Elections 07/29/2012
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 07/29/2012

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