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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

851 - 900 of 2,951 files Show per page:  25 50 100 200 « Previous | 14 15 16 17 18 19 20 21 22 23 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2013-0034 402A.00-00 Optional Treatment of Elective Deferrals 01/03/2014
2015-0021 402.08-01 Rollover Lump Sums 07/06/2015
2016-0049 402.08-00; 408.03-00 Rollover Contributions; Rollover Contributions 10/12/2016
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2004-0092 402.01-00 Exempt Trust 07/23/2012
2016-0062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/12/2016
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2015
2007-0029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/26/2012
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/23/2012
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/09/2017
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 07/27/2012
2015-0023 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2015-0022 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019
2018-0020 401.06-00 Required Distributions 09/28/2018
2018-0008 401.06-00 Required Distributions 06/29/2018
2016-0072 401.06-00 Required Distributions 01/09/2017
2016-0039 401.06-00 Required Distributions 06/28/2016
2002-0023 401.06-00 Required Distributions 07/29/2012
2001-0167 401.06-00 Required Distributions 07/25/2012
2002-0280 401.06.00 Required Distributions 07/23/2012
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
2001-0210 4001.00-00 Passenger Vehicles 07/23/2012
2001-0136 4 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2000-0367 4 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/27/2012
2000-0045 4 Trade or Business (Deductible v. Not Deductible); Million Dollar 07/27/2012
2005-0221 39.04-02 Carrybacks 07/27/2012
2006-0047 38.00-00 General Business Credit 07/27/2012
2017-0006 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 04/04/2017
2016-0057 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0054 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0035 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0034 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/29/2015
2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2014-0042 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2014-0040 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 01/14/2015
2009-0105 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2009-0097 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
2010-0223 36A.00-00; 86.00-00 Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits 07/29/2012
2011-0043 36A.00-00 Making Work Pay Credit 07/28/2012
2011-0026 36A.00-00 Making Work Pay Credit 07/24/2012
2011-0018 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0217 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0216 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0196 36A.00-00 Making Work Pay Credit 07/26/2012

Official Adobe Website
Get Adobe ® Reader