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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending 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
2012-0017 9300.40-00 Conservation Easements 08/12/2012
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
2012-0013 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v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2003-0262 1362.00-00 Election by Small Business Corporation 08/12/2012
2012-0016 3121.05-00; 6413.02-00 Employer v. Not an Employer; Overpayments of Tax 07/29/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
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
2012-0003 3121.00-00 Definitions 07/29/2012
2012-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2012
2011-0100 3121.01-10 Domestic Service 07/29/2012
2011-0097 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0094 501.14-00 Credit Unions 07/29/2012
2011-0084 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0081 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/29/2012
2011-0068 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 07/29/2012
2011-0062 274.08-00 Substantiation 07/29/2012
2011-0049 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0046 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0036 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0033 162.08-02 Away From Home v. Not Away From Home 07/29/2012
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 07/29/2012
2011-0020 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2011-0004 168.00-00 Modified Accelerated Cost Recovery System 07/29/2012
2011-0001 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2010-0241 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0238 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0235 162.05-21 Reimbursement of Another's Legal Expenses 07/29/2012
2010-0225 501.09-01 Permissible Benefits 07/29/2012
2010-0223 36A.00-00; 86.00-00 Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits 07/29/2012
2010-0210 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2010-0207 172.01-00 Carryback and Carryover 07/29/2012
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 07/29/2012
2010-0194 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 07/29/2012
2010-0188 1031.04-00; 1033.01-00 Excepted Property; General Rule 07/29/2012
2010-0178 36.00-00 First-Time Homebuyer Credit 07/29/2012

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