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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501 - 600 of 2,951 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0082 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0083 Gross Income v. Not Gross Income 07/27/2012
2001-0084 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2001-0085 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2001-0086 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0087 01 Definitions; Employees; Common Law Tests 07/24/2012
2001-0088 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2001-0089 Qualified Pension, Profit-Sharing, and Stock BonusPlan 07/27/2012
2001-0090 0 Certain Fringe Benefits 07/23/2012
2001-0091 Definitions; Wages; Back Pay 07/27/2012
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 07/25/2012
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 07/29/2012
2001-0094 00 Income Tax Collected at Source; Voluntary Withholding 07/27/2012
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/24/2012
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0097 06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 07/27/2012
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/23/2012
2001-0099 0 Deferred Compensation Plans of State and Local Governments and Tax Exe... 07/27/2012
2001-0100 00 Returns of Brokers; Payments to Attorneys 07/26/2012
2001-0101 00 Information at Source; Exceptions 07/29/2012
2001-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0103 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 07/24/2012
2001-0104 6 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 07/27/2012
2001-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2001-0106 00 Election by Small Business Corporation 07/23/2012
2001-0107 00 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2001-0108 00 Election by Small Business Corporation; Termination of Election 07/26/2012
2001-0109 00 Election by Small Business Corporation 07/29/2012
2001-0110 00 Election by Small Business Corporation 07/27/2012
2001-0111 00 Election by Small Business Corporation 07/25/2012
2001-0112 00 Election by Small Business Corporation 07/27/2012
2001-0113 00 Ozone Depleting Chemicals 07/26/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2001-0115 0 Certain Military Benefits; In General 07/27/2012
2001-0116 0 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2001-0117 2 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 07/29/2012
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/27/2012
2001-0119 Definitions; Wages; Stock-based Remuneration and Stock Options 07/25/2012
2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 07/28/2012
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 07/27/2012
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 07/23/2012
2001-0123 00 Election by Small Business Corporation 07/27/2012
2001-0124 Definitions and Special Rules; Head of Household 07/25/2012
2001-0125 00 Election by Small Business Corporation 07/29/2012
2001-0126 00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 07/27/2012
2001-0127 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/25/2012
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0132 08 Definitions; Employment; Services of Ministers or Members of an Order 07/25/2012
2001-0133 5 Modified Accelerated Cost Recovery System; Classification of Property;... 07/29/2012
2001-0134 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0135 0 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 07/24/2012
2001-0136 4 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0137 00 Sporting Goods Taxes 07/27/2012
2001-0138 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/23/2012
2001-0139 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/27/2012
2001-0140 0 Definitions Relating to Corporate Reorganizations 07/26/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2001-0142 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 07/27/2012
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/24/2012
2001-0144 00 Failure to File Certain Information Returns (See Also 6652.00-00) 07/27/2012
2001-0145 0 Medical, Dental, etc. Expenses 07/26/2012
2001-0146 0 Modified Accelerated Cost Recovery System 07/23/2012
2001-0147 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 07/27/2012
2001-0148 0 Distribution of Stock and Securities of a Controlled Corporation 07/26/2012
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 07/29/2012
2001-0150 00 Election by Small Business Corporation 07/27/2012
2001-0151 00 Election by Small Business Corporation 07/24/2012
2001-0152 00 Election by Small Business Corporation 07/27/2012
2001-0153 00 Liability and Payment of Employer Tax 07/26/2012
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 07/23/2012
2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 07/26/2012
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 07/29/2012
2001-0158 00 Election by Small Business Corporation 07/27/2012
2001-0159 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/25/2012
2001-0160 01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 07/28/2012
2001-0161 03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 07/26/2012
2001-0162 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/23/2012
2001-0163 00 Election by Small Business Corporation 07/27/2012
2001-0164 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/25/2012
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 07/29/2012
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 07/27/2012
2001-0167 401.06-00 Required Distributions 07/25/2012
2001-0168 86.01-01 In General 07/28/2012
2001-0169 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2001-0170 121.01-00 General Requirements 07/23/2012
2001-0171 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0172 3121.02-07 Mandatory Coverage of State, etc., Employees 07/25/2012
2001-0173 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0174 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0175 861.00-00 Income From Sources Within the U.S. 07/24/2012
2001-0176 61.00-00 Gross Income v. Not Gross Income 07/28/2012
2001-0177 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0178 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0179 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0180 3121.14-00 Concurrent Employment 07/26/2012

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