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.

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

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51 - 100 of 2,961 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 Sorted Descending Help on Subject Released Not sorted Help on Released
2008-0031 61.53-01 Valuation Rules 07/26/2012
2002-0001 61.52-01 Valuation 07/26/2012
2003-0030 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2003-0029 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/29/2012
2002-0244 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2002-0243 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/29/2012
2002-0201 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2012-0024 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/23/2012
2000-0161 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/29/2012
2000-0142 0 Unrelated v. Not Unrelated Trade or Business 07/23/2012
2000-0141 0 Unrelated v. Not Unrelated Trade or Business 07/26/2012
2000-0404 0 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 07/27/2012
2017-0008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/04/2017
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/24/2012
2009-0116 170.04-00 Unreimbursed Expenditures 07/23/2012
2008-0010 170.04-00 Unreimbursed Expenditures 07/29/2012
2001-0294 6013.03-00 Index Number: 1.04-00 Unmarried Individuals 2001-0294 Marital Status 07/29/2012
2012-0060 170.09-01 United States, States, Political Subdivisions, Etc. 10/18/2012
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0093 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2010-0151 9114.03-42 United Kingdom 07/26/2012
2008-0043 9114.03-42 United Kingdom 07/27/2012
2008-0024 9114.03-42 United Kingdom 07/27/2012
2005-0182 9114.03-42 United Kingdom 07/25/2012
2002-0175 501.03-04 Unincorporated Associations 07/23/2012
2018-0024 457.07-02 Unforeseeable Emergency 09/28/2018
2015-0003 457.07-02 Unforeseeable Emergency 03/27/2015
2003-0109 457.07-02 Unforeseeable Emergency 07/29/2012
2010-0138 85.00-00 Unemployment Compensation 07/27/2012
2018-0015 1.10-00; 911.06-01 Unearned Income of Minor Children; Earned Income v. Not Earned Income 06/29/2018
2005-0093 871.03-00 U.S. Trade or Business v. No U.S. Trade or Business 07/27/2012
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 07/29/2012
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 07/25/2012
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/02/2015
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/25/2012
2002-0039 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/26/2012
2005-0046 9114.03-39 Trinidad and Tobago 07/25/2012
2000-0046 00 Treatment Of Fringe Benefits; R 1982 Termination of Election 07/23/2012
2006-0041 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/29/2012
2006-0040 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/25/2012
2005-0107 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/26/2012
2004-0166 162.08-00 Travel (See also UILC 162.12-06 and 162.13-03) 07/26/2012
2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 07/27/2012
2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/28/2012
2011-0023 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/23/2012
2002-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2002-0146 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2002-0142 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/26/2012

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