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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
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UILC
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Subject
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Released
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2009-0209 | 213.00-00 | Medical, Dental, etc., Expenses | 07/29/2012 |
2009-0010 | 213.00-00 | Medical, Dental, etc., Expenses | 01/02/2009 |
2006-0088 | 213.00-00 | Medical, Dental, etc., Expenses | 12/06/2006 |
2005-0089 | 213.00-00 | Medical, Dental, etc., Expenses | 07/23/2012 |
2000-0277 | 213.00-00 | Medical, Dental, etc., Expenses | 07/26/2012 |
2000-0064 | 213.00-00 | Medical, Dental, etc., Expenses | 07/25/2012 |
2001-0145 | 0 | Medical, Dental, etc. Expenses | 06/29/2001 |
2001-0286 | 170-07.03 Index Number: 170-07.05 Index Number: 170-07.06 | Medical Organizations and Hospitals 2001-0286 Governmental Units 2001-0286 Publicly Supported Organizations | 07/29/2012 |
2016-0013 | 213.05-00 | Medical Care | 03/29/2016 |
2011-0045 | 213.05-00 | Medical Care | 07/25/2012 |
2007-0037 | 213.05-00 | Medical Care | 09/21/2007 |
2005-0102 | 213.05-00 | Medical Care | 07/24/2012 |
2004-0187 | 213.05-00 | Medical Care | 07/26/2012 |
2003-0202 | 213.05-00 | Medical Care | 07/26/2012 |
2002-0077 | 213.05-00 | Medical Care | 07/27/2012 |
2001-0297 | 213.05-00 | Medical Care | 07/29/2012 |
2001-0066 | 213.05-00 | Medical Care | 07/23/2012 |
2001-0036 | 213.05-00 | Medical Care | 07/25/2012 |
2001-0018 | Medical Care | 07/23/2012 | |
2001-0016 | 213.05-00 | Medical Care | 07/27/2012 |
2000-0298 | Meals or Lodging Furnished for Convenience of Employer (Excluded | 12/29/2000 | |
2002-0020 | 162.13-05 | Meals and Lodging | 07/23/2012 |
2001-0232 | 457.05-05 | Maximum Deferrals | 07/28/2012 |
2010-0245 | 1.11-00 | Maximum Capital Gains Rate | 07/27/2012 |
2002-0137 | 1.11-00 | Maximum Capital Gains Rate | 07/26/2012 |
2001-0065 | Maximum Capital Gains Rate | 07/26/2012 | |
2003-0203 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 07/23/2012 |
2003-0182 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 07/29/2012 |
2003-0181 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 07/25/2012 |
2019-0014 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 06/28/2019 |
2011-0044 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/27/2012 |
2007-0021 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 06/18/2007 |
2002-0103 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/29/2012 |
2001-0261 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/26/2012 |
2001-0172 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/25/2012 |
2001-0169 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/27/2012 |
2001-0024 | 07 | Mandatory Coverage of State, etc., Employees | 07/27/2012 |
2001-0013 | 07 | Mandatory Coverage of State, etc., Employees | 07/29/2012 |
2011-0096 | 9114.03-25; 9114.03-42 | Malta; United Kingdom | 07/25/2012 |
2010-0223 | 36A.00-00; 86.00-00 | Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits | 07/29/2012 |
2009-0105 | 36A.00-00; 9999.92-00 | Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
2009-0097 | 36A.00-00; 9999.92-00 | Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
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 |
2010-0144 | 36A.00-00 | Making Work Pay Credit | 07/27/2012 |
2010-0139 | 36A.00-00 | Making Work Pay Credit | 07/25/2012 |

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