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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651 - 700 of 2,924 files Show per page:  25 50 100 200 « Previous | 10 11 12 13 14 15 16 17 18 19 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
2004-0193 280F.00-00 Limitation on Investment Tax Credit and Depreciation for Luxury Automobiles Limitation Where Certain Property Used for Personal Purposes 07/25/2012
2004-0198 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0225 1362.02-01 Revocation 07/25/2012
2004-0230 1031.06-00 Multi-Party Exchanges 07/25/2012
2004-0233 1362.01-03 Late Elections 07/25/2012
2005-0003 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0006 61.40-00 Governmental Benefits and Subsidies 07/25/2012
2005-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2005-0030 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0035 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0038 168.00-00 Modified Accelerated Cost Recovery System 07/25/2012
2005-0043 1362.01-03 Late Elections 07/25/2012
2005-0046 9114.03-39 Trinidad and Tobago 07/25/2012
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/25/2012
2005-0075 1031.05-00 Deferred Exchanges 07/25/2012
2005-0078 62.02-05 Tool / Equipment Rental 07/25/2012
2005-0083 61.11-03 Government Payments 07/25/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0091 1362.01-03 Late Elections 07/25/2012
2005-0118 170.12-07 Expectation of Benefit 07/25/2012
2005-0123 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0126 911.08-00 Amounts Paid By U.S. or Agency Thereof 07/25/2012
2005-0131 62.14-00 Other 07/25/2012
2005-0139 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/25/2012
2005-0150 1362.01-03 Late Elections 07/25/2012
2005-0177 1362.01-03 Late Elections 07/25/2012
2005-0182 9114.03-42 United Kingdom 07/25/2012
2005-0185 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0190 1362.01-03 Late Elections 07/25/2012
2005-0198 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2012
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 07/25/2012
2005-0222 45.00-00 Electricity Produced from Certain Renewable Sources 07/25/2012
2006-0003 501.03-08 Educational Organizations 07/25/2012
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 07/25/2012
2006-0011 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/25/2012
2006-0040 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/25/2012
2006-0043 162.08-07 Tax Home v. Non-Tax Home 07/25/2012
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 07/25/2012
2006-0051 1362.01-03 Late Elections 07/25/2012
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/25/2012
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 07/25/2012
2006-0088 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 07/25/2012
2006-0096 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2007-0001 48B.00-00 Qualifying Gasification Project Credit 07/25/2012
2007-0006 48A.00-00 Qualifying Advanced Coal Project Credit 07/25/2012
2007-0019 1402.00-00 Definitions 07/25/2012
2007-0022 170.02-01 Food ISP - Contributions of Food Inventory to a Charitable Organization 07/25/2012
2007-0026 55.01-01 Computation 07/25/2012

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