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 2,983 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
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0046 25.00-00 Interest on Certain Home Mortgages (Credit for) 03/31/2009
2009-0045 1031.05-00 Deferred Exchanges 03/31/2009
2009-0044 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0043 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0041 1031.05-00 Deferred Exchanges 03/31/2009
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0039 139.00-00 Disaster Relief Payments 03/31/2009
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 03/31/2009
2009-0037 23.00-00 Credit for Adoption Expenses 03/31/2009
2009-0036 170.18-00 Recordkeeping and Return Requirements 03/31/2009
2009-0035 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0034 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0033 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0032 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0031 3301.00-00 Rate of Tax 03/31/2009
2009-0030 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0028 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0027 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0026 170.09-00 Donees of Charitable Contributions in General 03/31/2009
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 03/31/2009
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0023 165.00-00 Deductions For Losses 03/31/2009
2009-0022 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0021 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0020 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 03/31/2009
2009-0019 55.00-00 Alternative Minimum Tax 03/31/2009
2009-0018 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0017 1031.05-00 Deferred Exchanges 03/31/2009
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2009
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 01/02/2009
2009-0014 61.00-00 Gross Income v. Not Gross Income 01/02/2009
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2009-0011 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0010 213.00-00 Medical, Dental, etc., Expenses 01/02/2009
2009-0009 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2009-0007 61.00-00 Gross Income v. Not Gross Income 01/02/2009
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0005 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 01/02/2009
2009-0003 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0002 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 01/02/2009
2008-0043 9114.03-42 United Kingdom 09/24/2008
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 09/23/2008

Official Adobe Website
Get Adobe ® Reader