An Information Letter provides general statements of well-defined law without applying them to a specific set of facts. They are provided by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of their constituents, or by congress-persons on their own behalf.
Note: Information letters are advisory only and have no binding effect on the IRS.
View more about Using IRS Forms, Instructions, Publications and Other Item Files.
- Enter a term in the Find box.
- Click the Search button.
Showing 301 - 400 of 3084
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2002-0167 | 501.03-05 | Corporations | 09/30/2002 |
| 2002-0138 | 501.03-05 | Corporations | 09/25/2002 |
| 2009-0201 | 1212.01-00 | Corporations | 12/31/2009 |
| 2002-0289 | 1311.00-00 | Correction of Error | 12/18/2002 |
| 2013-0010 | 162.15-02 | Cost of Materials | 03/29/2013 |
| 2006-0017 | 61.02-06 | Court Awards, Settlements, etc. | 03/21/2006 |
| 2009-0037 | 23.00-00 | Credit for Adoption Expenses | 03/31/2009 |
| 2000-0402 | 23.03-01 | Credit for Adoption Expenses; Year Credit Allowed - In General; D | 12/29/2000 |
| 2011-0067 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 09/30/2011 |
| 2011-0073 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 09/30/2011 |
| 2010-0009 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 03/08/2010 |
| 2010-0121 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 06/25/2010 |
| 2009-0236 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 12/31/2009 |
| 2011-0071 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 09/30/2011 |
| 2000-0299 | 30.00-00 | Credit for Qualified Electric Vehicles | 12/29/2000 |
| 2010-0221 | 30.00-00 | Credit for Qualified Electric Vehicles | 09/30/2010 |
| 2011-0094 | 501.14-00 | Credit Unions | 12/06/2011 |
| 2012-0031 | 3302.00-00 | Credits Against Tax for Contributions to State Unemployment Funds | 06/29/2012 |
| 2014-0022 | 3302.00-00; 3306.01-00 | Credits Against Tax for Contributions to State Unemployment Funds; Employers | 06/27/2014 |
| 2004-0079 | 29.00-00 | Credits for Producing Fuel From a Nonconventional Source (Section 44 Redesignated as Section 29) | 03/29/2004 |
| 2002-0234 | 104.03-00 | Damages | 12/23/2002 |
| 2008-0020 | 104.03-00 | Damages | 06/24/2008 |
| 2002-0211 | 104.03-00 | Damages | 12/23/2002 |
| 2011-0092 | 104.03-00 | Damages | 12/06/2011 |
| 2014-0032 | 104.03-00 | Damages | 09/26/2014 |
| 2008-0023 | 132.04-00 | De Minimis Fringe | 06/24/2008 |
| 2012-0023 | 501.03-29 | Dealing in Oil and Gas Properties | 06/25/2012 |
| 2003-0038 | 752.02-00 | Decrease in Partner's Liabilities | 02/27/2003 |
| 2005-0072 | 221.00-00 | Deduction For Two-Earner Married Couples (Repealed 1986) | 06/29/2005 |
| 2006-0067 | 3102.00-00 | Deduction of Tax From Wages; Liability for and Payment of Tax; Wages Subject to Withholding; Benefits Provided Under Certain Employee Benefit Plans | 08/31/2006 |
| 2000-0138 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooper | 09/30/2000 |
| 2009-0064 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2010-0234 | 165.00-00 | Deductions For Losses | 12/30/2010 |
| 2009-0080 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0074 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0090 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0099 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2011-0070 | 165.00-00 | Deductions For Losses | 09/30/2011 |
| 2009-0067 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0023 | 165.00-00 | Deductions For Losses | 03/31/2009 |
| 2009-0075 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0210 | 165.00-00 | Deductions For Losses | 12/31/2009 |
| 2008-0017 | 165.00-00 | Deductions For Losses | 06/24/2008 |
| 2009-0146 | 165.00-00 | Deductions For Losses | 09/25/2009 |
| 2009-0079 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0069 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0251 | 165.00-00 | Deductions For Losses | 12/31/2009 |
| 2009-0129 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0065 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0081 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2012-0027 | 165.00-00 | Deductions For Losses | 07/10/2012 |
| 2009-0161 | 165.00-00 | Deductions For Losses | 09/25/2009 |
| 2012-0043 | 165.00-00 | Deductions For Losses | 06/29/2012 |
| 2009-0092 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2010-0213 | 165.00-00 | Deductions For Losses | 09/30/2010 |
| 2010-0096 | 165.00-00 | Deductions For Losses | 06/25/2010 |
| 2009-0082 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0217 | 165.00-00 | Deductions For Losses | 12/31/2009 |
| 2009-0083 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2010-0157 | 165.00-00 | Deductions For Losses | 09/30/2010 |
| 2012-0033 | 165.00-00 | Deductions For Losses | 07/10/2012 |
| 2012-0029 | 165.00-00 | Deductions For Losses | 07/10/2012 |
| 2011-0090 | 165.00-00 | Deductions For Losses | 12/06/2011 |
| 2010-0041 | 165.00-00 | Deductions For Losses | 03/09/2010 |
| 2012-0025 | 165.00-00 | Deductions For Losses | 07/17/2012 |
| 2009-0068 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2010-0136 | 165.00-00 | Deductions For Losses | 06/25/2010 |
| 2012-0026 | 165.00-00 | Deductions For Losses | 07/10/2012 |
| 2019-0016 | 165.00-00; 165.04-00 | Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft | 06/28/2019 |
| 2019-0019 | 165.00-00; 165.04-00 | Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft | 09/27/2019 |
| 2009-0154 | 165.11-00 | Deductions For Losses; Other | 09/25/2009 |
| 2002-0222 | 457.05-09 Index Number: 457.12-01 | Deferrals as Property of Employer 2002-0222 Trusts | 12/23/2002 |
| 2000-0072 | 457.03-00 | Deferred Compensation Plans of State and Local Governments and Ta | 06/30/2000 |
| 2000-0300 | 457.08-01 | Deferred Compensation Plans of State and Local Governments and Ta | 12/29/2000 |
| 2003-0184 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 09/03/2003 |
| 2003-0197 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 09/16/2003 |
| 2001-0099 | 457.07-00 | Deferred Compensation Plans of State and Local Governments and Tax Exe... | 06/29/2001 |
| 2019-0026 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 12/27/2019 |
| 2001-0298 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 12/10/2001 |
| 2018-0003 | 1031.05-00 | Deferred Exchanges | 03/30/2018 |
| 2005-0075 | 1031.05-00 | Deferred Exchanges | 06/22/2005 |
| 2009-0017 | 1031.05-00 | Deferred Exchanges | 03/31/2009 |
| 2009-0250 | 1031.05-00 | Deferred Exchanges | 12/31/2009 |
| 2007-0009 | 1031.05-00 | Deferred Exchanges | 03/12/2007 |
| 2007-0036 | 1031.05-00 | Deferred Exchanges | 09/21/2007 |
| 2005-0088 | 1031.05-00 | Deferred Exchanges | 06/22/2005 |
| 2009-0063 | 1031.05-00 | Deferred Exchanges | 06/27/2009 |
| 2009-0133 | 1031.05-00 | Deferred Exchanges | 09/25/2009 |
| 2007-0046 | 1031.05-00 | Deferred Exchanges | 12/26/2007 |
| 2005-0085 | 1031.05-00 | Deferred Exchanges | 06/22/2005 |
| 2009-0045 | 1031.05-00 | Deferred Exchanges | 03/31/2009 |
| 2009-0066 | 1031.05-00 | Deferred Exchanges | 06/27/2009 |
| 2009-0041 | 1031.05-00 | Deferred Exchanges | 03/31/2009 |
| 2006-0044 | 102.01-00 | Definition of Gift, Bequest, Devise, or Inheritance | 09/11/2006 |
| 2011-0099 | 528.05-00 | Definition of Homeowners Association | 12/06/2011 |
| 2009-0251 | 901.01-03 | Definition of Income Tax | 12/30/2010 |
| 2010-0205 | 901.01-03 | Definition of Income Tax | 09/30/2010 |
| 2004-0176 | 901.01-03 | Definition of Income Tax | 12/22/2004 |
| 2003-0249 | 7701.21.00 | Definition of Resident Alien | 12/23/2003 |
| 2014-0033 | 7701.21-00; 877.00-00; 877A.00-00 | Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation | 09/26/2014 |
