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

951 - 1,000 of 2,961 files Show per page:  25 50 100 200 « Previous | 16 17 18 19 20 21 22 23 24 25 | 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
2009-0026 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

Official Adobe Website
Get Adobe ® Reader