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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501 - 550 of 3,000 files Show per page:  25 50 100 200 « Previous | 7 8 9 10 11 12 13 14 15 16 | 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
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 07/27/2012
2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 01/05/2016
2008-0025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/24/2008
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/28/2012
2017-0006 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 04/04/2017
2016-0057 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0054 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0035 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0034 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/29/2015
2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2014-0042 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2014-0040 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2004-0111 911.11-03 Reelection 07/29/2012
2002-0168 911.11-03 Reelection 07/27/2012
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 07/27/2012
2009-0036 170.18-00 Recordkeeping and Return Requirements 03/31/2009
2007-0027 170.18-00 Recordkeeping and Return Requirements 06/08/2007
2019-0029 691.00-00 Recipients of Income in Respect of Decedents 12/27/2019
2001-0287 861.03-03 Received from 80-20 companies 07/27/2012
2001-0047 11.00-00 Receipts for Employees; Requirement of Return, Statement, List 07/24/2012
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
2009-0148 6051.00-00 Receipts for Employees 07/23/2012
2009-0145 6051.00-00 Receipts for Employees 07/29/2012
2009-0144 6051.00-00 Receipts for Employees 07/26/2012
2004-0206 6051.00-00 Receipts for Employees 07/26/2012
2001-0264 6051.00-00 Receipts for Employees 07/25/2012
2002-0057 368.05-00 Recapitalization (Type "E") 07/25/2012
2012-0040 167.03-00 Reasonable Allowance 08/23/2012
2020-0010 164.01-00; 216.03-00 Real Property Taxes; Tenant-Stockholder's Proportionate Share 09/25/2020
2018-0009 164.01-00 Real Property Taxes 06/29/2018
2005-0111 164.01-00 Real Property Taxes 07/27/2012
2009-0163 6428.00-00; 36A.00-00 Rate Reduction Tax Credit; Making Work Pay Credit 07/26/2012
2020-0015 6428.00-00 Rate Reduction Tax Credit 09/25/2020
2009-0091 3301.00-00 Rate of Tax 06/27/2009
2009-0031 3301.00-00 Rate of Tax 03/31/2009
2011-0002 3201.00-00 Rate and Measure of Tax on Employees 07/27/2012
2015-0005 3101.00-00; 3121.01-10; 3121.04-09 Rate and Measure of Employee Tax; Domestic Service; Domestic Service 03/27/2015
2012-0022 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2006-0021 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2001-0253 3101.00-00 Rate and Measure of Employee Tax 07/26/2012
2000-0221 00 Rate and Measure of Employee Tax 09/30/2000
2000-0030 00 Rate and Applicability of Self-Employment Tax 06/30/2000
2009-0054 168.36-00 R 1986 Lease Term 03/31/2009
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/29/2015
2007-0001 48B.00-00 Qualifying Gasification Project Credit 02/12/2007
2006-0084 48B.00-00 Qualifying Gasification Project Credit 12/05/2006

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