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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 - 200 of 2,160 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2009-0175 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0174 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0173 6432.00-00 COBRA Premium Assistance 09/25/2009
2009-0172 36A.00-00 Making Work Pay Credit 09/25/2009
2009-0171 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0170 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0169 36A.00-00 Making Work Pay Credit 09/25/2009
2009-0168 132.10-00 Transit Passes / Van Pools 09/25/2009
2009-0167 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 09/25/2009
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 09/25/2009
2009-0164 112.00-00 Combat Pay (Excluded v. Not Excluded) 09/25/2009
2009-0163 6428.00-00; 36A.00-00 Rate Reduction Tax Credit; Making Work Pay Credit 09/25/2009
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 09/25/2009
2009-0161 165.00-00 Deductions For Losses 09/25/2009
2009-0160 86.01-03 Modified Adjusted Gross Income 09/25/2009
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2009-0158 179.01-00 Section 179 Property 09/25/2009
2009-0157 174.05-00 Change in Election 09/25/2009
2009-0156 6051.00-00 Receipts for Employees 09/25/2009
2009-0155 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0154 165.11-00 Deductions For Losses; Other 09/25/2009
2009-0153 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0152 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0151 451.14-06; 1272.00-00 Interest; Current Inclusion in Income of Original Issue Discount 09/25/2009
2009-0150 170.10-01 Individuals 09/25/2009
2009-0149 6051.00-00 Receipts for Employees 09/25/2009
2009-0148 6051.00-00 Receipts for Employees 09/25/2009
2009-0147 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0146 165.00-00 Deductions For Losses 09/25/2009
2009-0145 6051.00-00 Receipts for Employees 09/25/2009
2009-0144 6051.00-00 Receipts for Employees 09/25/2009
2009-0143 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 09/25/2009
2009-0141 132.03-00, 274.08-00, 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2009-0140 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0139 61.40-00 Governmental Benefits and Subsidies 09/25/2009
2009-0138 164.12-00 Other 09/25/2009
2009-0137 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0136 132.00-00 Certain Fringe Benefits 09/25/2009
2009-0135 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0134 61.00-00; 104.00-00; 1033.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion 09/25/2009
2009-0133 1031.05-00 Deferred Exchanges 09/25/2009
2009-0132 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0131 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0130 174.05-00 Change in Election 09/25/2009
2009-0129 165.00-00 Deductions For Losses 06/27/2009
2009-0128 170.14-00 Qualified Conservation Contribution 06/27/2009
2009-0127 170.12-03 Partial Interests in Property 06/27/2009
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/27/2009
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2009-0124 61.00-00 Gross Income v. Not Gross Income 06/27/2009
2009-0123 265.02-01 State Taxes 06/27/2009
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 06/27/2009
2009-0121 3402.05-00 Withholding Exemptions and Exemption Certificates 06/27/2009
2009-0120 671.02-00 Persons Treated as Grantors 06/27/2009
2009-0119 62.02-02 Reimbursements 06/27/2009
2009-0118 6041.00-00 Information at Source 06/27/2009
2009-0117 61.09-24 Moving Expenses 06/27/2009
2009-0116 170.04-00 Unreimbursed Expenditures 06/27/2009
2009-0115 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 06/27/2009
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0113 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0112 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/27/2009
2009-0111 165.10-00 Insolvent Financial Institutions 06/27/2009
2009-0110 1402.12-00 Termination Payments to Insurance Agents 06/27/2009
2009-0109 312.01-00 Computations of Earnings and Profits 06/27/2009
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 06/27/2009
2009-0107 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2009-0105 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 06/27/2009
2009-0103 3121.02-10 Student Employee of School, etc. 06/27/2009
2009-0102 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0101 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0100 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0099 165.00-00 Deductions For Losses 06/27/2009
2009-0098 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0097 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0096 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 06/27/2009
2009-0095 165.07-02 Presidentially Declared Disaster Areas 06/27/2009
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0093 112.00-00 Combat Pay (Excluded v. Not Excluded) 06/27/2009
2009-0092 165.00-00 Deductions For Losses 06/27/2009
2009-0091 3301.00-00 Rate of Tax 06/27/2009
2009-0090 165.00-00 Deductions For Losses 06/27/2009
2009-0089 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0088 164.00-00 Taxes 06/27/2009
2009-0087 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0086 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0085 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Enti 06/27/2009
2009-0084 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 06/27/2009
2009-0083 165.00-00 Deductions For Losses 06/27/2009
2009-0082 165.00-00 Deductions For Losses 06/27/2009
2009-0081 165.00-00 Deductions For Losses 06/27/2009
2009-0080 165.00-00 Deductions For Losses 06/27/2009
2009-0079 165.00-00 Deductions For Losses 06/27/2009
2009-0078 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0077 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0076 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0075 165.00-00 Deductions For Losses 06/27/2009
2009-0074 165.00-00 Deductions For Losses 06/27/2009
2009-0073 83.01-00 When Includible in Gross Income 06/27/2009
2009-0072 164.12-00 Other 06/27/2009
2009-0071 3121.02-10 Student Employee of School, etc. 06/27/2009
2009-0070 3121.01-00 Wages 06/27/2009
2009-0069 165.00-00 Deductions For Losses 06/27/2009
2009-0068 165.00-00 Deductions For Losses 06/27/2009
2009-0067 165.00-00 Deductions For Losses 06/27/2009
2009-0066 1031.05-00 Deferred Exchanges 06/27/2009
2009-0065 165.00-00 Deductions For Losses 06/27/2009
2009-0064 165.00-00 Deductions For Losses 06/27/2009
2009-0063 1031.05-00 Deferred Exchanges 06/27/2009
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0061 170.02-00 Value of Contribution 03/31/2009
2009-0060 1031.01-00 Property Held For Productive Use or Investment 03/31/2009
2009-0059 179.02-00 Election 03/31/2009
2009-0058 1362.00-00 Election by Small Business Corporation 03/31/2009
2009-0057 1362.01-02 Election After Termination 03/31/2009
2009-0056 1362.01-02 Election After Termination 03/31/2009
2009-0055 312.01-00 Computations of Earnings and Profits 03/31/2009
2009-0054 168.36-00 R 1986 Lease Term 03/31/2009
2009-0053 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0052 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0051 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0050 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0049 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0046 25.00-00 Interest on Certain Home Mortgages (Credit for) 03/31/2009
2009-0045 1031.05-00 Deferred Exchanges 03/31/2009
2009-0044 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0043 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0041 1031.05-00 Deferred Exchanges 03/31/2009
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0039 139.00-00 Disaster Relief Payments 03/31/2009
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 03/31/2009
2009-0037 23.00-00 Credit for Adoption Expenses 03/31/2009
2009-0036 170.18-00 Recordkeeping and Return Requirements 03/31/2009
2009-0035 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0034 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0033 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0032 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0031 3301.00-00 Rate of Tax 03/31/2009
2009-0030 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0028 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0027 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0026 170.09-00 Donees of Charitable Contributions in General 03/31/2009
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 03/31/2009
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0023 165.00-00 Deductions For Losses 03/31/2009
2009-0022 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0021 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0020 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 03/31/2009
2009-0019 55.00-00 Alternative Minimum Tax 03/31/2009
2009-0018 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0017 1031.05-00 Deferred Exchanges 03/31/2009
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2009
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 01/02/2009
2009-0014 61.00-00 Gross Income v. Not Gross Income 01/02/2009
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2009-0011 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0010 213.00-00 Medical, Dental, etc., Expenses 01/02/2009
2009-0009 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2009-0007 61.00-00 Gross Income v. Not Gross Income 01/02/2009
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0005 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 01/02/2009
2009-0003 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0002 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 01/02/2009
2008-0043 9114.03-42 United Kingdom 09/24/2008
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 09/23/2008
2008-0041 61.00-00 Gross Income v. Not Gross Income; Returns of Brokers 09/23/2008
2008-0040 3121.00-00 Definitions 09/23/2008
2008-0039 9999.98-00 Not Able to Identify Under Present List 09/24/2008
2008-0038 9100.09-00 Section 442; Accounting Periods 09/23/2008
2008-0037 61.00-00 Gross Income v. Not Gross Income 09/23/2008
2008-0036 9999.98-00 Not Able to Identify Under Present List 09/25/2008
2008-0035 9999.98-00 Not Able to Identify Under Present List 09/25/2008
2008-0034 1.00-00 Tax Imposed 09/23/2008
2008-0033 9999.98-00 Not Able to Identify Under Present List 09/24/2008
2008-0032 62.02-02 Reimbursements 09/23/2008
2008-0031 61.53-01 Valuation Rules 09/23/2008
2008-0030 1301.00-00 Averaging of Farm Income 09/23/2008
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/23/2008
2008-0028 62.02-05 Tool / Equipment Rental 09/23/2008
2008-0027 86.01-00 Computation 09/22/2008
2008-0026 112.00-00 Combat Pay (Excluded v. Not Excluded) 09/22/2008
2008-0025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/24/2008
2008-0024 9114.03-42 United Kingdom 06/24/2008
2008-0023 132.04-00 De Minimis Fringe 06/24/2008
2008-0022 104.04-00 Armed Services, etc. 06/24/2008
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/24/2008
2008-0020 104.03-00 Damages 06/24/2008
2008-0019 1402.00-00 Definitions 06/24/2008
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