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.

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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 Sorted Descending Help on Subject Released Not sorted Help on Released
2016-0032 104.02-00 Workmen's Compensation 06/28/2016
2016-0028 104.02-00 Workmen's Compensation 06/28/2016
2016-0018 104.02-00 Workmen's Compensation 03/29/2016
2016-0016 104.02-00 Workmen's Compensation 03/29/2016
2016-0006 104.02-00 Workmen's Compensation 03/29/2016
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 07/27/2012
2009-0141 132.03-00, 274.08-00, 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 07/25/2012
2010-0032 132.03-00 Working Condition Fringe 07/27/2012
2008-0012 132.03-00 Working Condition Fringe 07/25/2012
2006-0089 132.03-00 Working Condition Fringe 07/29/2012
2004-0122 132.03-00 Working Condition Fringe 07/28/2012
2001-0002 0 Working Condition Fringe 07/23/2012
2004-0003 3402.15-00 Withholding on Gambling Winnings 07/28/2012
2010-0150 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions 07/27/2012
2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/24/2012
2001-0138 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/23/2012
2001-0077 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/29/2012
2001-0076 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/25/2012
2012-0063 3402.05-00; 3402.06-00 Withholding Exemptions and Exemption Certificates; Supplemental Payments 10/18/2012
2009-0121 3402.05-00 Withholding Exemptions and Exemption Certificates 07/27/2012
2004-0008 3402.05-00 Withholding Exemptions and Exemption Certificates 07/29/2012
2002-0132 3402.05-00 Withholding Exemptions and Exemption Certificates 07/24/2012
2001-0295 3402.05-00 Withholding Exemptions and Exemption Certificates 07/27/2012
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 07/27/2012
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018
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