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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2000-0339 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0340 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0341 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0342 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0343 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0344 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0345 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0346 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0347 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0348 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0349 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0350 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0351 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0352 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0353 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0354 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0355 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0356 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0357 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0358 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0359 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0360 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0361 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0362 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0363 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0364 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0365 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0366 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0368 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0369 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0370 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0371 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0372 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0378 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0380 274.12-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0384 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0385 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0386 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0387 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0388 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0389 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0390 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2005-0218 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) 07/27/2012
2001-0103 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 07/24/2012
2002-0018 911.10-00 Disallowance of Deductions, Exclusions and Credits 07/27/2012
2009-0234 165.07-00 Disaster Losses 07/25/2012
2009-0039 139.00-00 Disaster Relief Payments 07/26/2012
2002-0024 61.09-18 Discharge of Indebtedness 07/27/2012
2004-0009 61.09-18 Discharge of Indebtedness 07/27/2012
2010-0134 61.22-00 Discharge of Indebtedness 07/27/2012
2014-0015 61.22-00 Discharge of Indebtedness 07/01/2014
2014-0018 61.22-00 Discharge of Indebtedness 07/01/2014
2014-0024 61.22-00 Discharge of Indebtedness 10/03/2014
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 07/27/2012
2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 01/03/2014
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 07/27/2012
2001-0148 0 Distribution of Stock and Securities of a Controlled Corporation 07/26/2012
2001-0219 457.07-00 Distribution Requirements 07/27/2012
2001-0242 457.07-00 Distribution Requirements 07/27/2012
2002-0149 457.07-00 Distribution Requirements 07/27/2012
2004-0062 457.07-00 Distribution Requirements Index Number: 402.08-00 Rollover Contributions 07/25/2012
2013-0019 408.06-00 Distributions 07/01/2013
2015-0012 408.06-00 Distributions 03/27/2015
2016-0033 408.06-00 Distributions 06/28/2016
2018-0025 3121.04-04; 3306.05-00; 3401.04-00 Doctors, Nurses, etc; Employees; Employer-Employee Relationship 09/28/2018
2010-0163 179.03-01 Dollar Limitation 07/27/2012
2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 07/28/2012
2011-0100 3121.01-10 Domestic Service 07/29/2012
2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/27/2012
2009-0026 170.09-00 Donees of Charitable Contributions in General 07/27/2012
2004-0185 162.12-00 Education 07/25/2012
2009-0247 117.06-04 Education Below the Graduate Level 07/23/2012
2006-0003 501.03-08 Educational Organizations 07/25/2012
2002-0041 501.03-08 Index Number: 501.33-00 Educational Organizations 2002-0041 Private v. Public Interest Served 07/27/2012
2004-0112 179.02-00 Election 07/27/2012
2007-0008 179.02-00 Election 07/27/2012
2009-0059 179.02-00 Election 07/24/2012
2002-0015 1362.01-02 Election After Termination 07/29/2012
2002-0163 1362.01-02 Election After Termination 07/27/2012
2002-0170 1362.01-02 Election After Termination 07/29/2012
2003-0093 1362.01-02 Election After Termination 07/29/2012
2003-0311 1362.01-02 Election After Termination 07/27/2012
2004-0025 1362.01-02 Election After Termination 07/27/2012
2005-0048 1362.01-02 Election After Termination 07/27/2012
2009-0056 1362.01-02 Election After Termination 07/23/2012
2009-0057 1362.01-02 Election After Termination 07/27/2012
2014-0036 1362.01-02; 1362.02-01 Election After Termination; Revocation 10/03/2014
2000-0022 00 Election by Small Business Corporation 07/23/2012
2000-0048 00 Election by Small Business Corporation 07/26/2012
2000-0050 00 Election by Small Business Corporation 07/27/2012
2000-0051 00 Election by Small Business Corporation 07/24/2012
2000-0060 00 Election by Small Business Corporation 07/27/2012
2000-0061 00 Election by Small Business Corporation 07/26/2012
2000-0065 00 Election by Small Business Corporation 07/29/2012
2000-0093 00 Election by Small Business Corporation 07/26/2012
2000-0095 Election by Small Business Corporation 07/27/2012
2000-0096 00 Election by Small Business Corporation 07/26/2012
2000-0146 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0148 00 Election by Small Business Corporation 07/27/2012

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