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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401 - 600 of 2,945 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
2010-0015 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
2009-0129 165.00-00 Deductions For Losses 07/29/2012
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2009-0113 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0110 1402.12-00 Termination Payments to Insurance Agents 07/29/2012
2009-0107 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0097 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
2009-0091 3301.00-00 Rate of Tax 07/29/2012
2009-0081 165.00-00 Deductions For Losses 07/29/2012
2009-0078 1211.00-00 Limitation on Capital Losses 07/29/2012
2009-0075 165.00-00 Deductions For Losses 07/29/2012
2009-0065 165.00-00 Deductions For Losses 07/29/2012
2009-0060 1031.01-00 Property Held For Productive Use or Investment 07/29/2012
2009-0050 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 07/29/2012
2009-0044 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0034 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0031 3301.00-00 Rate of Tax 07/29/2012
2009-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0018 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 07/29/2012
2009-0002 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/29/2012
2008-0039 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2008-0026 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2008-0023 132.04-00 De Minimis Fringe 07/29/2012
2008-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2008-0010 170.04-00 Unreimbursed Expenditures 07/29/2012
2007-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0040 62.02-05 Tool / Equipment Rental 07/29/2012
2007-0037 213.05-00 Medical Care 07/29/2012
2007-0027 170.18-00 Recordkeeping and Return Requirements 07/29/2012
2007-0024 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2007-0020 1402.00-00 Definitions 07/29/2012
2007-0015 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2007-0007 48A.00-00 Qualifying Advanced Coal Project Credit 07/29/2012
2006-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2006-0089 132.03-00 Working Condition Fringe 07/29/2012
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 07/29/2012
2006-0073 168.36-00 Lease Term 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
2004-0073 1362.01-03 Late Elections 07/29/2012
2004-0071 1362.01-03 Late Elections 07/29/2012
2004-0063 162.08-06 Commuting 07/29/2012
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 07/29/2012
2004-0045 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0040 1361.03-02 Qualified Subchapter S Trusts 07/29/2012
2004-0032 61.09-09 Military Services 07/29/2012
2004-0024 1362.01-03 Late Elections 07/29/2012
2004-0016 1362.01-03 Late Elections 07/29/2012
2004-0008 3402.05-00 Withholding Exemptions and Exemption Certificates 07/29/2012
2003-0316 1362.02-01 Revocation 07/29/2012
2003-0308 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/29/2012
2003-0300 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0292 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0277 1362.01-03 Late Elections 07/29/2012
2003-0267 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0264 1362.02-00 Termination of Election 07/29/2012
2003-0254 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0246 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0238 1362.02-01 Revocation 07/29/2012
2003-0230 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2003-0222 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0214 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0206 213.05-05 Special Education 07/29/2012
2003-0198 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2012
2003-0190 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0182 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/29/2012
2003-0174 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0166 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0158 4942.03-05; 4945.04-05 Qualifying Distribution; Grants to Organizations 07/29/2012
2003-0150 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0142 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0134 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2003-0126 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0118 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0109 457.07-02 Unforeseeable Emergency 07/29/2012
2003-0101 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0093 1362.01-02 Election After Termination 07/29/2012
2003-0085 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0077 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0069 148.08-00; 148.08-03; 148.08-11 Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption 07/29/2012
2003-0061 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0061 Certain Foster Care Payments 07/29/2012
2003-0053 274.08-00 Substantiation 07/29/2012
2003-0045 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0037 861.00-00 Income From Sources Within the U.S. 07/29/2012
2003-0029 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/29/2012
2003-0021 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0013 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0005 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0291 213.02-00 Expenses For Dependents 07/29/2012
2002-0282 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2002-0275 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0267 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0259 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0251 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0243 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/29/2012
2002-0235 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0227 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0219 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0211 104.03-00 Damages 07/29/2012
2002-0203 3121.04-00 Employees 02-0204.pdf 16 12/19/2002 Index Number: 86.01-03 2002-0204 Modified Adjusted Gross Income 02-0205.pdf 8 12/23/2002 Index Number: 1211.00-00 2002-0205 Limitation on Capital Losses 02- 07/29/2012
2002-0195 6103.01-00 General Rule 07/29/2012
2002-0187 3121.04-01 Common Law Tests 07/29/2012
2002-0178 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0170 1362.01-02 Election After Termination 07/29/2012
2002-0162 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0154 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0146 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2002-0138 501.03-05 Corporations 07/29/2012
2002-0130 6655.04-02 Time For Payment 07/29/2012
2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 07/29/2012
2002-0114 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0106 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0103 3121.02-07 Mandatory Coverage of State, etc., Employees 07/29/2012
2002-0097 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/29/2012
2002-0096 3121.02-00 Employment 07/29/2012
2002-0092 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0089 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0084 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0081 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0073 501.07-05 Business with Nonmembers 07/29/2012

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