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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 - 25 of 2,160 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 Ascending Help on Subject Released Not sorted Help on Released
2000-0001 etter 2000-0001 Definitions Relating to Corporate Reorganizations (UILC 368.00-00). 03/31/2000
2006-0057 4941.04-00 Definition of Self-Dealing 08/30/2006
2002-0203 3121.04-00 Employees 02-0204.pdf 16 12/19/2002 Index Number: 86.01-03 2002-0204 Modified Adjusted Gross Income 02-0205.pdf 8 12/23/2002 Index Number: 1211.00-00 2002-0205 Limitation on Capital Losses 02 12/23/2002
2002-0092 3231.01-00 Employers v. Not Employers 07/02/2002
2003-0203 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/29/2003
2002-0204 86.01-03 Modified Adjusted Gross Income 12/19/2002
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 09/30/2000
2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 03/21/2005
2007-0031 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/18/2007
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 12/10/2001
2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 03/21/2005
2006-0066 48A.00-00 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2005-0066 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/29/2005
2006-0020 461.15-00 Accrual of Real Property Taxes 03/21/2006
2001-0234 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/24/2001
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 03/30/2001
2003-0157 62.00-00 Adjusted Gross Income Defined 09/16/2003
2002-0002 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Prope 04/03/2002
2005-0193 62.14-00 Adjusted Gross Income Defined; Other 09/22/2005
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 06/27/2009
2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 09/14/2004
2005-0012 3121.04-16 Agent Drivers 03/21/2005
2004-0179 3121.04-16 Agent Drivers 12/23/2004
2004-0124 3121.01-16 Agricultural Labor 09/14/2004
2001-0290 71.00-00 Index Number: 215.00-00 Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments 12/10/2001
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