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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Number
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UILC
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Subject
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Released
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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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