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

901 - 1,000 of 2,983 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
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
2010-0144 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0141 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0138 85.00-00 Unemployment Compensation 07/27/2012
2010-0135 6402.00-00 Authority to Make Credits or Refunds 07/27/2012
2010-0134 61.22-00 Discharge of Indebtedness 07/27/2012
2010-0131 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0128 1.01-00; 2.04-00; 871.02-07 Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/27/2012
2010-0125 1.00-00 Tax Imposed 07/27/2012
2010-0122 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2010-0119 164.00-00 Taxes 07/27/2012
2010-0118 117.00-00 Qualified Scholarships 07/27/2012
2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 07/27/2012
2010-0112 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0109 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2010-0106 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/27/2012
2010-0102 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0099 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0096 165.00-00 Deductions For Losses 07/27/2012
2010-0093 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0090 3401.04-00 Employer-Employee Relationship 07/27/2012
2010-0086 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0083 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0080 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0077 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0074 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0071 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0070 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0067 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0064 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0061 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0058 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0057 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2010-0051 501.02-00 Title-Holding Company 07/27/2012
2010-0048 3121.00-00 Definitions 07/27/2012
2010-0045 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0042 3402.06-00 Supplemental Payments 07/27/2012
2010-0038 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0032 132.03-00 Working Condition Fringe 07/27/2012
2010-0029 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0026 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0023 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0019 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0016 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0010 6402.00-00; 6413.00-00 Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes 07/27/2012
2010-0009 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2010-0006 164.00-00 Taxes 07/27/2012
2010-0003 3402.00-00 Income Tax Collected at Source 07/27/2012
2009-0255 274.08-00 Substantiation 07/27/2012
2009-0252 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0249 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0245 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 07/27/2012
2009-0239 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0236 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2009-0230 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0229 469.00-00 Passive Activity Losses and Credits Limited 07/27/2012
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2009-0223 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0220 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0217 165.00-00 Deductions For Losses 07/27/2012
2009-0216 3406.00-00 Backup Withholding 07/27/2012
2009-0214 7701.02-00 Partnerships v. Associations 07/27/2012
2009-0213 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2009-0210 165.00-00 Deductions For Losses 07/27/2012
2009-0207 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0204 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0201 1212.01-00 Corporations 07/27/2012
2009-0200 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0197 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0194 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0191 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0188 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0181 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0178 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0175 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0172 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0169 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012

« Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Official Adobe Website
Get Adobe ® Reader