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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901 - 1,000 of 2,945 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2009-0060 1031.01-00 Property Held For Productive Use or Investment 07/29/2012
2009-0059 179.02-00 Election 07/24/2012
2009-0058 1362.00-00 Election by Small Business Corporation 07/27/2012
2009-0057 1362.01-02 Election After Termination 07/27/2012
2009-0056 1362.01-02 Election After Termination 07/23/2012
2009-0055 312.01-00 Computations of Earnings and Profits 07/26/2012
2009-0054 168.36-00 R 1986 Lease Term 07/27/2012
2009-0053 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0052 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2009-0051 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0050 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0049 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 07/27/2012
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 07/29/2012
2009-0046 25.00-00 Interest on Certain Home Mortgages (Credit for) 07/25/2012
2009-0045 1031.05-00 Deferred Exchanges 07/27/2012
2009-0044 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0043 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0041 1031.05-00 Deferred Exchanges 07/28/2012
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 07/23/2012
2009-0039 139.00-00 Disaster Relief Payments 07/26/2012
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0037 23.00-00 Credit for Adoption Expenses 07/23/2012
2009-0036 170.18-00 Recordkeeping and Return Requirements 07/26/2012
2009-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0034 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0033 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2009-0032 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0031 3301.00-00 Rate of Tax 07/29/2012
2009-0030 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0027 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/25/2012
2009-0026 170.09-00 Donees of Charitable Contributions in General 07/27/2012
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 07/28/2012
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 07/24/2012
2009-0023 165.00-00 Deductions For Losses 07/27/2012
2009-0022 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0021 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0020 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 07/26/2012
2009-0019 55.00-00 Alternative Minimum Tax 07/27/2012
2009-0018 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0017 1031.05-00 Deferred Exchanges 07/25/2012
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 07/29/2012
2009-0014 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/28/2012
2009-0011 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2009-0010 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0009 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/23/2012
2009-0007 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/27/2012
2009-0005 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 07/26/2012
2009-0003 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2009-0002 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 07/26/2012
2008-0043 9114.03-42 United Kingdom 07/27/2012
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/29/2012
2008-0041 61.00-00 Gross Income v. Not Gross Income; Returns of Brokers 07/25/2012
2008-0040 3121.00-00 Definitions 07/27/2012
2008-0039 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2008-0038 9100.09-00 Section 442; Accounting Periods 07/24/2012
2008-0037 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0036 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2008-0035 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2008-0034 1.00-00 Tax Imposed 07/26/2012
2008-0033 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2008-0032 62.02-02 Reimbursements 07/23/2012
2008-0031 61.53-01 Valuation Rules 07/26/2012
2008-0030 1301.00-00 Averaging of Farm Income 07/27/2012
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2008-0028 62.02-05 Tool / Equipment Rental 07/25/2012
2008-0027 86.01-00 Computation 07/27/2012
2008-0026 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2008-0025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2012
2008-0024 9114.03-42 United Kingdom 07/27/2012
2008-0023 132.04-00 De Minimis Fringe 07/29/2012
2008-0022 104.04-00 Armed Services, etc. 07/25/2012
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2008-0020 104.03-00 Damages 07/28/2012
2008-0019 1402.00-00 Definitions 07/24/2012
2008-0018 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0017 165.00-00 Deductions For Losses 07/27/2012
2008-0016 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2008-0015 86.01-04 Base Amount 07/26/2012
2008-0014 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 07/27/2012
2008-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/29/2012
2008-0012 132.03-00 Working Condition Fringe 07/25/2012
2008-0011 1402.00-00 Definitions 07/27/2012
2008-0010 170.04-00 Unreimbursed Expenditures 07/29/2012
2008-0009 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 07/25/2012
2008-0008 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2008-0007 1400I.00-00 Commercial Revitalization Deduction 07/28/2012
2008-0006 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/24/2012
2008-0005 62.02-05 Tool / Equipment Rental 07/27/2012
2008-0004 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012

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