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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76 - 100 of 3,000 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 Sorted Ascending Help on Subject Released Not sorted Help on Released
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 07/25/2012
2001-0187 3121.01-01 Back Pay 07/27/2012
2006-0023 3401.01-01 Back Pay 07/27/2012
2000-0011 00 Backup Withholding 06/30/2000
2000-0211 00 Backup Withholding 09/30/2000
2009-0216 3406.00-00 Backup Withholding 07/27/2012
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 07/27/2012
2008-0015 86.01-04 Base Amount 06/24/2008
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 07/27/2012
2016-0020 408.02-01 Benefit Distributions 03/29/2016
2008-0009 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/24/2008
2008-0014 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/24/2008
2009-0112 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/27/2009
2011-0034 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 06/24/2011
2000-0028 00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 06/30/2000
2003-0018 911.01-00 Bona Fide Resident 07/23/2012
2012-0014 61.15-03 Bond 07/27/2012
2002-0073 501.07-05 Business with Nonmembers 07/29/2012
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0077 125.00-00 Cafeteria Plans 01/09/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
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