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 - 50 of 2,999 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
2020-0025 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020
2020-0024 132.00-00; 132.08-04; 132.10-00 Certain Fringe Benefits; Parking; Transit Passes / Van Pools 09/25/2020
2020-0023 125.00-00 Cafeteria Plans 09/25/2020
2020-0022 401.06-00 Required Distributions 09/25/2020
2020-0021 401.06-00 Required Distributions 09/25/2020
2020-0020 401.06-00 Required Distributions 09/25/2020
2020-0019 401.06-00 Required Distributions 09/25/2020
2020-0018 401.06-00 Required Distributions 09/25/2020
2020-0017 401.06-00 Required Distributions 09/25/2020
2020-0016 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/25/2020
2020-0015 6428.00-00 Rate Reduction Tax Credit 09/25/2020
2020-0014 401.06-00 Required Distributions 09/25/2020
2020-0013 401.06-00 Required Distributions 09/25/2020
2020-0012 401.06-00 Required Distributions 09/25/2020
2020-0011 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020
2020-0010 164.01-00; 216.03-00 Real Property Taxes; Tenant-Stockholder's Proportionate Share 09/25/2020
2020-0009 125.00-00 Cafeteria Plans 06/26/2020
2020-0008 139.00-00 Disaster Relief Payments 06/26/2020
2020-0007 61.00-00 Gross Income v. Not Gross Income 06/26/2020
2020-0006 223.00-00 Health Savings Accounts 06/26/2020
2020-0005 125.00-00 Cafeteria Plans 06/26/2020
2020-0004 61.00-00 Gross Income v. Not Gross Income 03/27/2020
2020-0003 501.03-00; 501.03-05; 6103.00-00 Religious, Charitable, etc., Institutions and Community Chest; Corporations; Confidentiality and Disclosure of Returns and Return Information 03/27/2020
2020-0002 125.00-00 Cafeteria Plans 03/27/2020
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2019-0029 691.00-00 Recipients of Income in Respect of Decedents 12/27/2019
2019-0028 125.00-00 Cafeteria Plans 12/27/2019
2019-0027 71.00-00; 215.00-00 Alimony--Separate Maintenance Payments; Alimony, etc., Payments 12/27/2019
2019-0026 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/27/2019
2019-0025 1400Z.01-00 Designation of Opportunity Zones 12/27/2019
2019-0024 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 12/27/2019
2019-0023 9999.98-00 Not Able to Identify Under Present List 09/27/2019
2019-0022 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/27/2019
2019-0021 415.00-00; 415.01-08 Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans 09/27/2019
2019-0020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/27/2019
2019-0019 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 09/27/2019
2019-0018 170.14-00 Qualified Conservation Contribution 09/27/2019
2019-0017 24.00-00 Child Tax Credit 09/27/2019
2019-0016 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 06/28/2019
2019-0015 223.00-00 Health Savings Accounts 06/28/2019
2019-0014 3121.02-07 Mandatory Coverage of State, etc., Employees 06/28/2019
2019-0013 125.00-00 Cafeteria Plans 06/28/2019
2019-0012 1402.00-00; 1402.05-00; 107.00-00; 107.01-00; 3401.02-00; 3401.04-02; 3121.04-01 Definitions; Ministers, Members of Religious Orders, Christian Science Practitioners (Election); Rental Value of Parsonage (Excluded v. Not Excluded); Rental Allowance; Renumeration Not Subject to Wit 06/28/2019
2019-0011 61.00-00 Gross Income v. Not Gross Income 06/28/2019
2019-0010 6053.00-00 Reporting of Tips 06/28/2019
2019-0009 501.12-00 Local Benevolent Life Insurance Associations, etc. 06/28/2019
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2019-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019

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