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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Number
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UILC
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Subject
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Released
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2000-0012 | Gross Income v. Not Gross Income; Compensation for Services; Reti | 06/30/2000 | |
2000-0014 | Identifying Numbers | 06/30/2000 | |
2000-0033 | Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 06/30/2000 | |
2000-0053 | Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 06/30/2000 | |
2000-0066 | Trade or Business (Deductible v. Not Deductible) | 06/30/2000 | |
2000-0071 | Income From Discharge of Indebtedness; Exclusion From Gross Incom | 06/30/2000 | |
2000-0083 | Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding | 06/30/2000 | |
2000-0088 | Low-Income Housing Credit; Definitions and Special Rules | 06/30/2000 | |
2000-0094 | Definitions | 06/30/2000 | |
2000-0095 | Election by Small Business Corporation | 06/30/2000 | |
2000-0125 | Gross Income v. Not Gross Income; Interest | 06/30/2000 | |
2000-0134 | Reimbursement for Expenses of Moving | 09/30/2000 | |
2000-0143 | Extension of Time for Making Certain Elections | 09/30/2000 | |
2000-0166 | Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes | 09/30/2000 | |
2000-0167 | Definitions; Partnerships v. Associations | 09/30/2000 | |
2000-0179 | Gasoline and Diesel Fuels | 09/30/2000 | |
2000-0183 | Social Security and Tier 1 Railroad Retirement Benefits; Computat | 09/30/2000 | |
2000-0208 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 09/30/2000 | |
2000-0210 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 09/30/2000 | |
2000-0220 | Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable | 09/30/2000 | |
2000-0223 | Income Tax Collected at Source; Withholding Exemptions and Exempt | 09/30/2000 | |
2000-0237 | Individuals Providing Companion Sitting Placement Services | 09/30/2000 | |
2000-0298 | Meals or Lodging Furnished for Convenience of Employer (Excluded | 12/29/2000 | |
2000-0299 | Credit for Qualified Electric Vehicles | 12/29/2000 | |
2000-0381 | Taxable Income Defined; Additional Standard Deduction For Aged an | 07/27/2012 | |
2000-0390 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/23/2012 | |
2000-0402 | Credit for Adoption Expenses; Year Credit Allowed - In General; D | 07/27/2012 | |
2000-0407 | Annuities: Endowment and Life Insurance (Included v. Not Included | 07/27/2012 | |
2000-0419 | Definitions | 07/25/2012 | |
2001-0011 | Armed Services, etc. | 07/27/2012 | |
2001-0012 | Overpayments; Credit of Overpayment; Collection After Assessment | 07/26/2012 | |
2001-0018 | Medical Care | 07/23/2012 | |
2001-0023 | Employment | 07/24/2012 | |
2001-0065 | Maximum Capital Gains Rate | 07/26/2012 | |
2001-0079 | Definitions | 07/25/2012 | |
2001-0082 | Definitions; Wages; Stock-based Remuneration and Stock Options | 07/23/2012 | |
2001-0083 | Gross Income v. Not Gross Income | 07/27/2012 | |
2001-0089 | Qualified Pension, Profit-Sharing, and Stock BonusPlan | 07/27/2012 | |
2001-0091 | Definitions; Wages; Back Pay | 07/27/2012 | |
2001-0119 | Definitions; Wages; Stock-based Remuneration and Stock Options | 07/25/2012 | |
2001-0124 | Definitions and Special Rules; Head of Household | 07/25/2012 | |
2001-0141 | Social Security and Tier 1 Railroad Retirement Benefits; Computation | 07/29/2012 | |
2001-0142 | Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... | 06/29/2001 | |
2001-0212 | Election by Small Business Corporation | 09/21/2001 | |
2005-0024 | 3121.02-06 Voluntary Coverage of State, etc., Employees | 03/21/2005 | |
2000-0391 | .01-00 | Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain | 07/27/2012 |
2000-0007 | 0 | Depreciation | 03/31/2000 |
2000-0008 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 03/31/2000 |
2000-0009 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 03/31/2000 |
2000-0010 | 0 | Hope and Lifetime Learning Credits | 06/30/2000 |
2000-0017 | 0 | Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year | 06/30/2000 |
2000-0019 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 06/30/2000 |
2000-0023 | 0 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) 2000-0023 Income Tax Collected at Source; Supplemental Payments | 06/30/2000 |
2000-0025 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 06/30/2000 |
2000-0037 | 0 | Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land | 06/30/2000 |
2000-0041 | 0 | Installment Method (Available v. Not Available) | 06/30/2000 |
2000-0042 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 06/30/2000 |
2000-0044 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 06/30/2000 |
2000-0049 | 0 | Charitable, Etc. Contributions and Gifts; Travel Expenses | 06/30/2000 |
2000-0055 | 0 | Installment Method (Available v. Not Available) | 06/30/2000 |
2000-0067 | 0 | Contributions to the Capital of a Corporation | 06/30/2000 |
2000-0075 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 06/30/2000 |
2000-0078 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 06/30/2000 |
2000-0085 | 0 | Definitions and Special Rules; Export Receipts | 06/30/2000 |
2000-0087 | 0 | Modified Accelerated Cost Recovery System | 06/30/2000 |
2000-0127 | 0 | Charitable, Etc. Contributions and Gifts; Qualified Conservation | 09/30/2000 |
2000-0130 | 0 | Charitable, Etc. Contributions and Gifts; Transfer Subject to Con | 09/30/2000 |
2000-0140 | 0 | Charitable, Etc. Contributions and Gifts; Donees of Charitable Co | 09/30/2000 |
2000-0141 | 0 | Unrelated v. Not Unrelated Trade or Business | 09/30/2000 |
2000-0142 | 0 | Unrelated v. Not Unrelated Trade or Business | 09/30/2000 |
2000-0222 | 0 | Contributions to Employer Liability Trusts; Amortization of Refor | 09/30/2000 |
2000-0227 | 0 | Charitable, Etc. Contributions and Gifts; Qualified Conservation | 09/30/2000 |
2000-0252 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0256 | 0 | Certain Fringe Benefits; Transit Passes / Van Pools | 12/29/2000 |
2000-0261 | 0 | Certain Fringe Benefits; Transit Passes / Van Pools | 12/29/2000 |
2000-0279 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0293 | 0 | Trade or Business (Deductible v. Not Deductible) | 12/29/2000 |
2000-0295 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0306 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0307 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0308 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0309 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0310 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0312 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0313 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0314 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0315 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0316 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0317 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0318 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0319 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0320 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0321 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0322 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0323 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0324 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0325 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0326 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0327 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0328 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0329 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0330 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0331 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0332 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0333 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0334 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0335 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0336 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0337 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0338 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0339 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0340 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0341 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0342 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0343 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0344 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0345 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0346 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0347 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0348 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0349 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0350 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0351 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0352 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0353 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0354 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0355 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0356 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0357 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0358 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0359 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0360 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0361 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0362 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0363 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0364 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0365 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
2000-0366 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/23/2012 |
2000-0368 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/25/2012 |
2000-0369 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/29/2012 |
2000-0370 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/27/2012 |
2000-0371 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/25/2012 |
2000-0372 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/28/2012 |
2000-0378 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/27/2012 |
2000-0385 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/29/2012 |
2000-0386 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/27/2012 |
2000-0387 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/24/2012 |
2000-0388 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/28/2012 |
2000-0389 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 07/27/2012 |
2000-0397 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 07/26/2012 |
2000-0404 | 0 | Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep | 07/27/2012 |
2000-0405 | 0 | Medical, Dental, etc., Expenses; Medical Care | 07/26/2012 |
2000-0410 | 0 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
2000-0411 | 0 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt | 07/25/2012 |
2001-0002 | 0 | Working Condition Fringe | 07/23/2012 |
2001-0004 | 0 | Individual Retirement Accounts | 07/25/2012 |
2001-0007 | 0 | Substantiation | 07/24/2012 |
2001-0008 | 0 | Qualified Nonpersonal Use Vehicle | 07/28/2012 |
2001-0014 | 0 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 |
2001-0044 | 0 | Constructive Receipt | 07/25/2012 |
2001-0050 | 0 | Transit Passes / Van Pools | 07/23/2012 |
2001-0081 | 0 | Hope and Lifetime Learning Credits | 07/27/2012 |
2001-0090 | 0 | Certain Fringe Benefits | 07/23/2012 |
2001-0099 | 0 | Deferred Compensation Plans of State and Local Governments and Tax Exe... | 07/27/2012 |
2001-0103 | 0 | Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... | 07/24/2012 |
2001-0115 | 0 | Certain Military Benefits; In General | 07/27/2012 |
2001-0116 | 0 | Medical, Dental, etc., Expenses; Medical Care | 07/25/2012 |
2001-0134 | 0 | Hope and Lifetime Learning Credits | 07/27/2012 |
2001-0135 | 0 | Taxation of Regulated Investment Companies and Their Shareholders; Cap... | 07/24/2012 |
2001-0140 | 0 | Definitions Relating to Corporate Reorganizations | 07/26/2012 |
2001-0143 | 0 | Charitable, Etc. Contributions and Gifts; Standard Mileage Rate | 06/29/2001 |
2001-0145 | 0 | Medical, Dental, etc. Expenses | 06/29/2001 |
2001-0146 | 0 | Modified Accelerated Cost Recovery System | 06/29/2001 |
2001-0148 | 0 | Distribution of Stock and Securities of a Controlled Corporation | 06/29/2001 |
2000-0006 | 00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | 03/31/2000 |
2000-0011 | 00 | Backup Withholding | 06/30/2000 |
2000-0022 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0027 | 00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | 06/30/2000 |
2000-0028 | 00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari | 06/30/2000 |
2000-0030 | 00 | Rate and Applicability of Self-Employment Tax | 06/30/2000 |
2000-0038 | 00 | Definitions; Self-Employment Income | 06/30/2000 |
2000-0039 | 00 | Definitions; Self-Employment Income | 06/30/2000 |
2000-0040 | 00 | Identifying Numbers; Requirement to Furnish | 06/30/2000 |
2000-0046 | 00 | Treatment Of Fringe Benefits; R 1982 Termination of Election | 06/30/2000 |
2000-0048 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0050 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0051 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0054 | 00 | Failure By Individual to Pay Estimated Income Tax | 06/30/2000 |
2000-0056 | 00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 06/30/2000 |
2000-0058 | 00 | Definitions; Net Earnings From Self-Employment; Working Interests | 06/30/2000 |
2000-0059 | 00 | Special Rules for Decommissioning Cost | 06/30/2000 |
2000-0060 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0061 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0063 | 00 | Definitions | 06/30/2000 |
2000-0065 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0076 | 00 | Special Rules for Decommissioning Cost | 06/30/2000 |
2000-0093 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0096 | 00 | Election by Small Business Corporation | 06/30/2000 |
2000-0128 | 00 | Determination of Amount of and Recognition of Gain or Loss; Amoun | 09/30/2000 |
2000-0131 | 00 | Capital Asset v. Not a Capital Asset | 09/30/2000 |

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