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 2,945 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
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
2018-0017 408.08-00 Tax Treatment of Accounts and Annuities 09/28/2018
2018-0016 104.04-00 Armed Services, etc. 09/28/2018
2018-0015 1.10-00; 911.06-01 Unearned Income of Minor Children; Earned Income v. Not Earned Income 06/29/2018
2018-0014 4980B.02-00 Continuation Coverage Requirements 06/29/2018
2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018
2018-0012 125.00-00 Cafeteria Plans 06/29/2018

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