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 2,939 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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2004-0028 61.09-29 Payment of Legal Fees 07/26/2012
2009-0117 61.09-24 Moving Expenses 07/27/2012
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 07/27/2012
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2004-0009 61.09-18 Discharge of Indebtedness 07/27/2012
2002-0024 61.09-18 Discharge of Indebtedness 07/27/2012
2004-0032 61.09-09 Military Services 07/29/2012
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 07/26/2012
2006-0017 61.02-06 Court Awards, Settlements, etc. 07/29/2012
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
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v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/28/2016
2012-0034 61.00-00; 451.00-00; 461.00-00 Gross Income v. Not Gross Income; General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received); General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 08/23/2012
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 07/29/2012
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 07/23/2012
2012-0057 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 10/18/2012
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 08/23/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 04/10/2013
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/10/2013
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
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 07/27/2012
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
2009-0085 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Enti 07/27/2012
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 07/01/2014
2009-0134 61.00-00; 104.00-00; 1033.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion 07/27/2012
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/03/2014
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 10/03/2014
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/01/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2012-0011 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/28/2012
2002-0019 61.00-00 Index Number: 893.01-00 Index Number: 911.06-00 Index N Gross Income v. Not Gross Income 2002-0019 Citizens of the United States 2002-0019 Foreign Earned Income 2002-0019 Housing Cost Amount 07/26/2012
2002-0241 61.00-00 Index Number: 453.10-01 Gross Income v. Not Gross Income 2002-0241 Installment Sale 07/27/2012
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
2003-0060 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0060 Certain Foster Care Payments 07/26/2012
2003-0059 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0059 Certain Foster Care Payments 07/27/2012
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0016 61.00-00 Gross Income v. Not Gross Income 07/16/2017
2016-0066 61.00-00 Gross Income v. Not Gross Income 10/12/2016
2013-0026 61.00-00 Gross Income v. Not Gross Income 10/18/2013
2011-0068 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0066 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0063 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0056 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0054 61.00-00 Gross Income v. Not Gross Income 07/26/2012
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
2011-0012 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0233 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0202 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0141 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0123 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2010-0057 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0020 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2009-0230 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0212 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2009-0124 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0014 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2009-0007 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2008-0041 61.00-00 Gross Income v. Not Gross Income; Returns of Brokers 07/25/2012
2008-0037 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0018 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2007-0024 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2006-0032 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2005-0213 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2005-0123 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0081 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2005-0003 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2004-0175 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2004-0173 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2003-0183 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2003-0136 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2003-0134 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2003-0058 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0010 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2002-0282 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2002-0261 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2002-0208 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2001-0214 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0176 61.00-00 Gross Income v. Not Gross Income 07/28/2012
2001-0171 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0084 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2016-0053 6056.00-00; 4980H.00-00; 5000A.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Shared Responsibility for Employers Regarding Health Coverage; Requirement to Maintain Minimum Essential Coverage 10/12/2016
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 03/29/2016
2016-0024 6055.00-00; 6056.00-00; 6694.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Understatement of Taxpayer's Liability by Income Tax Return Preparer 03/29/2016
2016-0070 6055.00-00; 6056.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans 10/12/2016
2010-0195 6051.00-00 Receipts for Employees 07/27/2012
2009-0156 6051.00-00 Receipts for Employees 07/27/2012
2009-0149 6051.00-00 Receipts for Employees 07/27/2012

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