Information Letters
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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2000-0420 00 Returns Regarding Payments of Dividends and Corporate Earnings an 07/28/2012
2000-0412 00 Election by Small Business Corporation 07/28/2012
2000-0388 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0380 274.12-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0372 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 07/28/2012
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/28/2012
2000-0244 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/28/2012
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 07/28/2012
2000-0212 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0204 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0196 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0124 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0108 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0084 0469.00-00 Passive Activity Losses and Credits Limited 07/28/2012
2000-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/28/2012
2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/28/2012
2000-0004 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2012-0022 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2012-0019 61.00-00; 108.01-02; 108.02-00 Gross Income v. Not Gross Income; Insolvent Taxpayer; Reduction of Tax Attributes 07/27/2012
2012-0018 164.00-00 Taxes 07/27/2012
2012-0014 61.15-03 Bond 07/27/2012
2012-0008 132.04-01 In General 07/27/2012
2012-0001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2012
2011-0098 882.00-00; 894.00-00 Tax on Income of Foreign Corporations Connected with United States Business; Income Affected by Treaty 07/27/2012
2011-0095 3406.07-00; 3121.04-01 Exceptions to Backup Withholding; Common Law Tests 07/27/2012
2011-0092 104.03-00 Damages 07/27/2012
2011-0088 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 07/27/2012
2011-0082 3121.00-00 Definitions 07/27/2012
2011-0079 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2011-0076 3402.03-00 Accountability and Liability of Employer for Failure to Withhold 07/27/2012
2011-0073 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2011-0069 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 07/27/2012
2011-0066 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0063 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0060 36.00-00 First-Time Homebuyer Credit 07/27/2012
2011-0059 25D.00-00 Residential Energy Efficient Property 07/27/2012
2011-0056 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 07/27/2012
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 07/27/2012
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2011-0044 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2011-0040 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2011-0037 152.08-00 Support Test for Children of Divorced Parents 07/27/2012
2011-0031 25D.00-00; 61.00-00; 136.00-00 Residential Energy Efficient Property; Gross Income v. Not Gross Income; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2011-0028 172.01-00 Carryback and Carryover 07/27/2012
2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2011-0024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2011-0021 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2011-0018 36A.00-00 Making Work Pay Credit 07/27/2012
2011-0015 25C.00-00 Non-Business Energy Property 07/27/2012
2011-0012 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0011 3121.02-00 Employment 07/27/2012
2011-0008 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/27/2012
2011-0005 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2011-0002 3201.00-00 Rate and Measure of Tax on Employees 07/27/2012
2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 07/27/2012
2010-0249 1362.02-01 Revocation 07/27/2012
2010-0245 1.11-00 Maximum Capital Gains Rate 07/27/2012
2010-0242 162.05-21 Reimbursement of Another's Legal Expenses 07/27/2012
2010-0239 3121.02-10 Student Employee of School, etc. 07/27/2012
2010-0236 1033.09-00 Special Rule For Drought-Afflicted Livestock 07/27/2012
2010-0233 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0230 166.04-00; 1211.00-00 Nonbusiness Debt; Limitation on Capital Losses 07/27/2012
2010-0229 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0226 501.38-00 Activities Legislative and Political Propaganda 07/27/2012
2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0221 30.00-00 Credit for Qualified Electric Vehicles 07/27/2012
2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0217 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0215 62.00-00 Adjusted Gross Income Defined 07/27/2012
2010-0214 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0211 932.00-00; 30D.00-00 Coordination of United States and Virgin Islands Income Taxes; Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2010-0208 312.01-00 Computations of Earnings and Profits 07/27/2012
2010-0205 901.01-03 Definition of Income Tax 07/27/2012
2010-0202 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0201 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0198 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2010-0195 6051.00-00 Receipts for Employees 07/27/2012
2010-0192 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2010-0189 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0186 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0183 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0182 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0179 3504.00-00 Acts to be Performed by Agents 07/27/2012
2010-0176 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0173 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0170 1211.00-00 Limitation on Capital Losses 07/27/2012
2010-0167 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0166 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0163 179.03-01 Dollar Limitation 07/27/2012
2010-0160 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0157 165.00-00 Deductions For Losses 07/27/2012
2010-0154 754.02-00; 9100.15-00 Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2012
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2010-0150 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions 07/27/2012
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012

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