Information Letters
Instructions: More Information:

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.

More about Information Letters

NOTE: Information letters are advisory only and have no binding effect on the IRS.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

451 - 500 of 3,025 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2000-0058 00 Definitions; Net Earnings From Self-Employment; Working Interests 06/30/2000
2000-0167 7701.02-00 Definitions; Partnerships v. Associations 09/30/2000
2000-0038 00 Definitions; Self-Employment Income 06/30/2000
2000-0039 00 Definitions; Self-Employment Income 06/30/2000
2016-0069 1402.00-00; 164.11-00 Definitions; Self-Employment Taxes 10/12/2016
2000-0297 00 Definitions; Termination Payments to Insurance Agents 12/29/2000
2000-0135 3121.16-02 Definitions; Treatment of Certain Deferred Compensation and Salar 07/27/2012
2000-0259 3121.01-00 Definitions; Wages 07/24/2012
2000-0162 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2001-0107 00 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2000-0182 01 Definitions; Wages; Back Pay 09/30/2000
2001-0091 3121.01-01 Definitions; Wages; Back Pay 06/29/2001
2001-0082 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0119 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2016-0058 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0060 129.00-00 Dependent Care Assistance Programs 10/12/2016
2007-0039 152.00-00 Dependent Defined 09/21/2007
2015-0019 152.00-00 Dependent Defined 07/06/2015
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 07/29/2012
2001-0302 151.03-00 Dependents 07/29/2012
2000-0007 0 Depreciation 03/31/2000
2019-0001 1400Z.01-00 Designation of Opportunity Zones 03/29/2019
2019-0025 1400Z.01-00 Designation of Opportunity Zones 12/27/2019
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2012
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/01/2014
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2016
2016-0064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2016
2000-0128 00 Determination of Amount of and Recognition of Gain or Loss; Amoun 09/30/2000
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/31/2014
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 07/01/2014
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2000-0008 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 03/31/2000
2000-0009 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 03/31/2000
2000-0019 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0025 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0042 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0044 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0208 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 09/30/2000
2000-0209 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0210 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 09/30/2000
2000-0225 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0252 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0279 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0295 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0306 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0307 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0308 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0309 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0310 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000

« Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Official Adobe Website
Get Adobe ® Reader