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 - 600 of 2,924 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2010-0170 1211.00-00 Limitation on Capital Losses 07/27/2012
2011-0007 1211.00-00 Limitation on Capital Losses 07/23/2012
2010-0007 1211.00-00; 355.01-00 Limitation on Capital Losses; Spin-Off 07/26/2012
2011-0032 1211.01-00 Classification of Assets 07/25/2012
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 07/23/2012
2009-0201 1212.01-00 Corporations 07/27/2012
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/29/2012
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 07/26/2012
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 07/23/2012
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 07/25/2012
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 07/27/2012
2005-0170 1221.03-01 Similar Property 07/27/2012
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/23/2012
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0077 125.00-00 Cafeteria Plans 01/09/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 07/23/2012
2012-0006 126.00-00 Certain Cost-Sharing Payments 07/24/2012
2016-0058 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0060 129.00-00 Dependent Care Assistance Programs 10/12/2016
2007-0033 1301.00-00 Averaging of Farm Income 07/23/2012
2008-0030 1301.00-00 Averaging of Farm Income 07/27/2012
2005-0065 131.00-00 Certain Foster Care Payments 07/23/2012
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2002-0289 1311.00-00 Correction of Error 07/27/2012
2004-0046 132.00-00 Certain Fringe Benefits 07/27/2012
2007-0025 132.00-00 Certain Fringe Benefits 07/27/2012
2009-0136 132.00-00 Certain Fringe Benefits 07/28/2012
2009-0253 132.00-00 Certain Fringe Benefits 07/25/2012
2011-0057 132.01-00 No Additional Cost Service 07/26/2012
2004-0122 132.03-00 Working Condition Fringe 07/28/2012
2006-0089 132.03-00 Working Condition Fringe 07/29/2012
2008-0012 132.03-00 Working Condition Fringe 07/25/2012
2010-0032 132.03-00 Working Condition Fringe 07/27/2012
2009-0141 132.03-00, 274.08-00, 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 07/25/2012
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 07/27/2012
2008-0023 132.04-00 De Minimis Fringe 07/29/2012
2012-0008 132.04-01 In General 07/27/2012
2000-0235 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 07/25/2012
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 07/28/2012
2014-0017 132.08-04 Parking 07/01/2014
2017-0007 132.08-04 Parking 04/04/2017
2010-0146 132.08-04; 132.10-00 Parking; Transit Passes / Van Pools 07/29/2012
2005-0133 132.08-05 Gyms and Athletic Facilities 07/27/2012
2002-0003 132.10-00 Transit Passes Van Pools 07/26/2012
2002-0113 132.10-00 Transit Passes / Van Pools 07/25/2012
2002-0116 132.10-00 Transit Passes / Van Pools 07/25/2012
2002-0117 132.10-00 Transit Passes / Van Pools 07/28/2012
2003-0244 132.10-00 Transit Passes / Van Pools 07/27/2012
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/23/2012
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/28/2012
2009-0168 132.10-00 Transit Passes / Van Pools 07/28/2012
2013-0032 132.10-00 Transit Passes / Van Pools 10/18/2013
2014-0028 132.10-00 Transit Passes / Van Pools 10/03/2014
2015-0004 132.10-00 Transit Passes / Van Pools 03/27/2015
2015-0041 132.10-00 Transit Passes / Van Pools 01/05/2016
2016-0004 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0007 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0011 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0085 132.10-00 Transit Passes / Van Pools 01/09/2017
2018-0006 132.10-00 Transit Passes / Van Pools 06/29/2018
2006-0092 134.00-00 Certain Military Benefits 07/28/2012
2006-0080 134.03-00 Other Benefits Not Excludable 07/26/2012
2009-0115 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/26/2012
2010-0066 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0024 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Residential Energy Efficient Property 07/24/2012
2010-0036 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Energy Efficient Property 07/26/2012
2002-0009 1361.00-00 Definitions 07/24/2012
2002-0200 1361.00-00 Definitions 07/23/2012
2003-0315 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2004-0015 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2002-0263 1361.02-00 Stock Owned by Husband and Wife 07/27/2012
2004-0040 1361.03-02 Qualified Subchapter S Trusts 07/29/2012
2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 07/27/2012
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 07/29/2012
2002-0010 1361-00-00 Definitions 07/28/2012
2003-0092 1362.00.00 Election by Small Business Corporation 07/25/2012
2000-0146 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0218 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0219 1362.00-00 Election by Small Business Corporation 07/24/2012
2000-0231 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0269 1362.00-00 Election by Small Business Corporation 07/26/2012
2000-0271 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0286 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0173 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0177 1362.00-00 Election by Small Business Corporation 07/27/2012

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