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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601 - 700 of 2,939 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2002-0035 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/29/2012
2002-0031 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0023 401.06-00 Required Distributions 07/29/2012
2002-0015 1362.01-02 Election After Termination 07/29/2012
2002-0007 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0004 3402-06-00 Supplemental Payments 07/29/2012
2002-0002 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Prope 07/29/2012
2001-0313 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0310 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0305 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0302 151.03-00 Dependents 07/29/2012
2001-0297 213.05-00 Medical Care 07/29/2012
2001-0294 6013.03-00 Index Number: 1.04-00 Unmarried Individuals 2001-0294 Marital Status 07/29/2012
2001-0289 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0286 170-07.03 Index Number: 170-07.05 Index Number: 170-07.06 Medical Organizations and Hospitals 2001-0286 Governmental Units 2001-0286 Publicly Supported Organizations 07/29/2012
2001-0278 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0273 3121.01-22 Stock-based Remuneration and Stock Options 07/29/2012
2001-0270 3121.10-00 Index Number: 3121.01-06 Index Number: 6051.00-00 Not Employees Under Section 530 of 1978 Revenue Act 2001-0270 Payment for Expenses 2001-0270 Receipts for Employees 07/29/2012
2001-0265 6427.00-00 Fuels Not Used for Taxable Purposes 07/29/2012
2001-0262 61.11-03 Government Payments 07/29/2012
2001-0257 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0254 871.02 Index Number: 1441.02 Tax on Nonresident Aliens 2001-0254 Income Subject to Withholding v. Not Subject to Withholding 07/29/2012
2001-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0246 528.00-00 Certain Homeowners Associations 07/29/2012
2001-0237 152.06-00 Over 1/2 Support 07/29/2012
2001-0229 877.00-00 Expatriation to Avoid Tax 07/29/2012
2001-0224 83.02-04 Revocability of Election 07/29/2012
2001-0221 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0216 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0213 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0208 457.05-01 Plan 07/29/2012
2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0189 274.08-00 Substantiation 07/29/2012
2001-0181 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0173 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 07/29/2012
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 07/29/2012
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 07/29/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2001-0133 5 Modified Accelerated Cost Recovery System; Classification of Property;... 07/29/2012
2001-0125 00 Election by Small Business Corporation 07/29/2012
2001-0117 2 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 07/29/2012
2001-0109 00 Election by Small Business Corporation 07/29/2012
2001-0101 00 Information at Source; Exceptions 07/29/2012
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 07/29/2012
2001-0085 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2001-0077 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/29/2012
2001-0069 3121.04-18 Insurance Salesmen 07/29/2012
2001-0061 00 Election by Small Business Corporation 07/29/2012
2001-0053 00 Election by Small Business Corporation 07/29/2012
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 07/29/2012
2001-0037 00 Election by Small Business Corporation 07/29/2012
2001-0029 1362.02-01 Revocation 07/29/2012
2001-0021 00 Election by Small Business Corporation 07/29/2012
2001-0013 07 Mandatory Coverage of State, etc., Employees 07/29/2012
2001-0005 00 Employment 07/29/2012
2000-0417 00 Election by Small Business Corporation 07/29/2012
2000-0409 4081.00-00 Gasoline and Diesel Fuels 07/29/2012
2000-0401 1 Election by Small Business Corporation 07/29/2012
2000-0393 262.00-00 Personal, Living, and Family Expenses 07/29/2012
2000-0385 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0377 00 Election by Small Business Corporation 07/29/2012
2000-0369 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0361 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0353 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0345 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0337 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0329 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0321 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0313 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0305 00 Election by Small Business Corporation 07/29/2012
2000-0297 00 Definitions; Termination Payments to Insurance Agents 07/29/2012
2000-0289 00 Election by Small Business Corporation 07/29/2012
2000-0281 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0273 00 Election by Small Business Corporation 07/29/2012
2000-0265 00 Election by Small Business Corporation 07/29/2012
2000-0257 00 Definitions; Application of Hospital Insurance Tax to Federal, St 07/29/2012
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/29/2012
2000-0241 00 Election by Small Business Corporation 07/29/2012
2000-0233 00 Election by Small Business Corporation 07/29/2012
2000-0225 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0217 00 Election by Small Business Corporation 07/29/2012
2000-0209 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0201 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0193 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0185 00 Election by Small Business Corporation 07/29/2012
2000-0177 02 Election by Small Business Corporation; Eligible v. Ineligible; E 07/29/2012
2000-0169 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 07/29/2012
2000-0161 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/29/2012
2000-0153 00 Election by Small Business Corporation 07/29/2012
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/29/2012
2000-0137 528.00-00 Certain Homeowners Associations 07/29/2012
2000-0129 6109.00-00 Identifying Numbers 07/29/2012
2000-0121 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0113 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0097 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0089 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012

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