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.

More about Information Letters

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

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501 - 550 of 2,924 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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0264 6051.00-00 Receipts for Employees 07/25/2012
2002-0022 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 07/26/2012
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/25/2012
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/23/2012
2012-0015 6050H.00-00; 6721.00-00; 6722.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals; Failure to File Certain Information Returns (See Also 6652.00-00); Failure to Furnish Certain Payee Statements 08/12/2012
2004-0054 6050E.00-00 State and Local Income Tax Refunds 07/26/2012
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/29/2015
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 07/27/2012
2003-0117 6049.00-00 Returns Regarding Payments of Interest 07/26/2012
2011-0052 6048.00-00: Returns as to Certain Foreign Trusts 07/29/2012
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 07/27/2012
2005-0187 6045.08-00 Form and Content of Required Report 07/27/2012
2002-0120 6045.08-00 Form and Content of Required Report 07/27/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 07/27/2012
2016-0026 6041.09-00 Payments to Employees 03/29/2016
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 07/23/2012
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/24/2012
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/27/2012
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 10/03/2014
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 07/29/2012
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 01/03/2014
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 07/25/2012
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 07/27/2012
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 07/25/2012
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 07/28/2012
2014-0010 6041.00-00 Information at Source 03/31/2014
2010-0145 6041.00-00 Information at Source 07/26/2012
2009-0118 6041.00-00 Information at Source 07/27/2012
2006-0006 6041.00-00 Information at Source 07/23/2012
2005-0214 6041.00-00 Information at Source 07/26/2012
2005-0057 6041.00-00 Information at Source 07/23/2012
2002-0102 6041.00-00 Information at Source 07/25/2012
2002-0074 6041.00-00 Information at Source 07/27/2012
2001-0198 6039E.00-00 Information Concerning Resident Status 07/27/2012
2001-0192 6039.00-00 Information Required in Connection With Certain Options 07/28/2012
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 07/27/2012
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/10/2013
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/29/2012
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/28/2012
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 07/29/2012
2001-0294 6013.03-00 Index Number: 1.04-00 Unmarried Individuals 2001-0294 Marital Status 07/29/2012
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 07/24/2012
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 07/27/2012
2001-0301 6001.00-00 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) 07/26/2012
2001-0104 6 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 07/27/2012

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