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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

601 - 800 of 2,945 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
2002-0063 911.11-01 Timely filed returns 07/29/2012
2002-0058 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0055 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0049 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0040 1362.00-00 Election by Small Business Corporation 07/29/2012
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
2000-0081 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0073 213.06-00 Medical, Dental, etc., Expenses; Limitation For Medicines And Dru 07/29/2012
2000-0065 00 Election by Small Business Corporation 07/29/2012
2000-0057 2001.00-00 Imposition and Rate of Tax 07/29/2012
2000-0049 0 Charitable, Etc. Contributions and Gifts; Travel Expenses 07/29/2012
2000-0041 0 Installment Method (Available v. Not Available) 07/29/2012
2000-0033 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0025 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0017 0 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 07/29/2012
2000-0009 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2012-0011 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/28/2012
2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 07/28/2012
2011-0075 3121.01-00 Wages 07/28/2012
2011-0043 36A.00-00 Making Work Pay Credit 07/28/2012
2011-0027 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2011-0014 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2010-0248 1362.01-03 Late Elections 07/28/2012
2010-0232 25D.00-00; 48.00-00; 280A.07-00; 280A.07-04 Residential Energy Efficient Property; Energy Credit; Reforestation Credit; Use as Residence; Time/attribution rule 07/28/2012
2010-0220 7701.00-00 Definitions 07/28/2012
2010-0185 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0172 170.12-07 Expectation of Benefit 07/28/2012
2010-0169 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0137 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0124 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0121 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/28/2012
2010-0089 3121.04-00 Employees 07/28/2012
2010-0073 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0060 152.08-02 Release of Exemption 07/28/2012
2010-0041 165.00-00 Deductions For Losses 07/28/2012
2010-0025 45.00-00; 48.00-00 Electricity Produced from Certain Renewable Sources; Reforestation Credit 07/28/2012
2010-0012 36.00-00 First-Time Homebuyer Credit 07/28/2012
2009-0248 25D.00-00 Residential Energy Efficient Property 07/28/2012
2009-0232 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 07/28/2012
2009-0219 36.00-00 First-Time Homebuyer Credit 07/28/2012
2009-0184 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/28/2012
2009-0171 36.00-00 First-Time Homebuyer Credit 07/28/2012
2009-0168 132.10-00 Transit Passes / Van Pools 07/28/2012
2009-0136 132.00-00 Certain Fringe Benefits 07/28/2012
2009-0123 265.02-01 State Taxes 07/28/2012
2009-0120 671.02-00 Persons Treated as Grantors 07/28/2012
2009-0088 164.00-00 Taxes 07/28/2012
2009-0072 164.12-00 Other 07/28/2012
2009-0041 1031.05-00 Deferred Exchanges 07/28/2012
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 07/28/2012
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/28/2012
2008-0036 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2008-0020 104.03-00 Damages 07/28/2012
2008-0007 1400I.00-00 Commercial Revitalization Deduction 07/28/2012
2007-0017 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2007-0010 1402.00-00 Definitions 07/28/2012
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 07/28/2012
2006-0092 134.00-00 Certain Military Benefits 07/28/2012
2006-0084 48B.00-00 Qualifying Gasification Project Credit 07/28/2012
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 07/28/2012
2006-0052 1362.01-03 Late Elections 07/28/2012
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 07/28/2012
2006-0020 461.15-00 Accrual of Real Property Taxes 07/28/2012
2006-0012 74.00-00 Prizes and Awards 07/28/2012
2006-0004 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2005-0202 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2005-0194 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2005-0186 1362.00-00 Election by Small Business Corporation 07/28/2012
2005-0178 1362.01-03 Late Elections 07/28/2012
2005-0154 1362.01-03 Late Elections 07/28/2012
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0135 170.15-00 Standard Mileage Rate 07/28/2012
2005-0127 61.30-00 Assignments 07/28/2012
2005-0119 1362.02-01 Revocation 07/28/2012
2005-0095 1362.01-03 Late Elections 07/28/2012
2005-0087 6103.01-00 General Rule 07/28/2012
2005-0079 61.11-03 Government Payments 07/28/2012
2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/28/2012
2005-0047 7701.00-00 Definitions 07/28/2012
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 07/28/2012
2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/28/2012
2005-0007 86.01-02 Taxpayers to Whom Applies 07/28/2012
2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 07/28/2012
2004-0226 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0194 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0186 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0162 1362.01-03 Late Elections 07/28/2012
2004-0154 894.11-00 Pensions 07/28/2012
2004-0146 1362.02-01 Revocation 07/28/2012
2004-0122 132.03-00 Working Condition Fringe 07/28/2012
2004-0114 482.08-00 Interest 07/28/2012
2004-0106 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0098 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0075 1362.02-01 Revocation 07/28/2012
2004-0066 168.00-00 Modified Accelerated Cost Recovery System 07/28/2012
2004-0058 3121.00-00 Definitions 07/28/2012
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2012
2004-0019 1362.01-03 Late Elections 07/28/2012

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader