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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1 - 25 of 2,951 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019
2019-0005 213.00-00 Medical, Dental, etc., Expenses 03/29/2019
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2019-0002 132.10-00 Transit Passes / Van Pools 03/29/2019
2019-0001 1400Z.01-00 Designation of Opportunity Zones 03/29/2019
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018
2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018
2018-0033 223.00-00 Health Savings Accounts 12/28/2018
2018-0032 125.00-00 Cafeteria Plans 12/28/2018
2018-0031 9999.98-00 Not Able to Identify Under Present List 12/28/2018
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2018-0029 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
2018-0026 1012.01-00 Construction Costs 09/28/2018
2018-0025 3121.04-04; 3306.05-00; 3401.04-00 Doctors, Nurses, etc; Employees; Employer-Employee Relationship 09/28/2018
2018-0024 457.07-02 Unforeseeable Emergency 09/28/2018
2018-0023 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0022 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
2018-0020 401.06-00 Required Distributions 09/28/2018
2018-0019 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0018 9999.98-00 Not Able to Identify Under Present List 09/28/2018

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