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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701 - 800 of 2,983 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | 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
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
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
2004-0011 1362.01-03 Late Elections 07/28/2012
2004-0003 3402.15-00 Withholding on Gambling Winnings 07/28/2012
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/28/2012
2003-0287 1362.03-00 S Termination Year 07/28/2012
2003-0280 1362.01-03 Late Elections 07/28/2012
2003-0257 1362.01-03 Late Elections 07/28/2012
2003-0233 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0225 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/28/2012
2003-0217 9114.02-20 Students and Trainees 07/28/2012
2003-0209 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0185 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0177 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0169 213.06-00 Limitation For Medicines And Drugs 07/28/2012
2003-0145 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0137 24.02-00; 152.08-00 Qualifying Child - In General; Support Test for Children of Divorced Parents 07/28/2012
2003-0129 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0112 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0096 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0088 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0080 162.08-02 Away From Home v. Not Away From Home 07/28/2012
2003-0056 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0048 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0040 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0032 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 07/28/2012
2002-0294 1362.02-01 Revocation 07/28/2012
2002-0286 25A.00-00 Hope and Lifetime Learning Credits 07/28/2012
2002-0262 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0253 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0246 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0222 457.05-09 Index Number: 457.12-01 Deferrals as Property of Employer 2002-0222 Trusts 07/28/2012
2002-0214 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0206 3121.01-00 Wages 07/28/2012
2002-0198 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0173 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0165 1362.00-00 Election by Small Business Corporation 07/28/2012
2002-0157 1362.00-00 Election by Small Business Corporation 07/28/2012
2002-0133 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/28/2012
2002-0125 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0117 132.10-00 Transit Passes / Van Pools 07/28/2012
2002-0098 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 07/28/2012
2002-0095 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 07/28/2012
2002-0068 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/28/2012
2002-0010 1361-00-00 Definitions 07/28/2012
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 07/28/2012
2001-0241 4081.00-00 Gasoline and Diesel Fuels 07/28/2012

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