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 2701 - 2800 of 3062Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 2013-0035 3121.02-00 Employment 12/27/2013 2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 12/27/2013 2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 12/27/2013 2014-0001 4945.04-06 Expenditure Responsibility 03/28/2014 2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/28/2014 2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/28/2014 2014-0004 3121.02-10 Student Employee of School, etc. 03/28/2014 2014-0005 213.00-00 Medical, Dental, etc., Expenses 03/28/2014 2014-0006 901.01-00 Allowance of Credit 03/28/2014 2014-0007 71.00-00 Alimony--Separate Maintenance Payments 03/28/2014 2014-0008 115.00-00 Income of States, Municipalities, etc. 03/28/2014 2014-0009 71.00-00 Alimony--Separate Maintenance Payments 03/28/2014 2014-0010 6041.00-00 Information at Source 03/28/2014 2014-0011 508.02-00 Exceptions 03/28/2014 2014-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/27/2014 2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 06/27/2014 2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 06/27/2014 2014-0015 61.22-00 Discharge of Indebtedness 06/27/2014 2014-0016 117.00-00 Qualified Scholarships 06/27/2014 2014-0017 132.08-04 Parking 06/27/2014 2014-0018 61.22-00 Discharge of Indebtedness 06/27/2014 2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 06/27/2014 2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/27/2014 2014-0021 3121.02-10 Student Employee of School, etc. 06/27/2014 2014-0022 3302.00-00; 3306.01-00 Credits Against Tax for Contributions to State Unemployment Funds; Employers 06/27/2014 2014-0023 1502.75-00 Filing Requirements 09/26/2014 2014-0024 61.22-00 Discharge of Indebtedness 09/26/2014 2014-0025 9999.98-00 Not Able to Identify Under Present List 09/26/2014 2014-0026 83.03-01; 457.08-07; 3121.16-02 Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans 09/26/2014 2014-0027 3121.02-00 Employment 09/26/2014 2014-0028 132.10-00 Transit Passes / Van Pools 09/26/2014 2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 09/26/2014 2014-0030 9999.98-00 Not Able to Identify Under Present List 09/26/2014 2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 09/26/2014 2014-0032 104.03-00 Damages 09/26/2014 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 2014-0034 336.00-00; 337.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation; Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/26/2014 2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/26/2014 2014-0036 1362.01-02; 1362.02-01 Election After Termination; Revocation 09/26/2014 2014-0037 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/26/2014 2014-0038 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 12/26/2014 2014-0039 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/26/2014 2014-0040 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/26/2014 2014-0041 9999.98-00 Not Able to Identify Under Present List 12/26/2014 2014-0042 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/26/2014 2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 12/26/2014 2014-0044 1.00-00 Tax Imposed 12/26/2014 2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 12/26/2014 2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015 2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015 2015-0003 457.07-02 Unforeseeable Emergency 03/27/2015 2015-0004 132.10-00 Transit Passes / Van Pools 03/27/2015 2015-0005 3101.00-00; 3121.01-10; 3121.04-09 Rate and Measure of Employee Tax; Domestic Service; Domestic Service 03/27/2015 2015-0006 451.20-00 Cash Method 03/27/2015 2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015 2015-0008 63.00-00 Taxable Income Defined 03/27/2015 2015-0009 274.08-00 Substantiation 03/27/2015 2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015 2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015 2015-0012 408.06-00 Distributions 03/27/2015 2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 06/26/2015 2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/26/2015 2015-0015 408.03-00 Rollover Contributions 06/26/2015 2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/26/2015 2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/26/2015 2015-0018 671.02-00 Persons Treated as Grantors 06/26/2015 2015-0019 152.00-00 Dependent Defined 06/26/2015 2015-0020 61.40-00 Governmental Benefits and Subsidies 06/26/2015 2015-0021 402.08-01 Rollover Lump Sums 06/26/2015 2015-0022 401.11-00 Commencement of Benefits Under Qualified Trusts 09/25/2015 2015-0023 401.11-00 Commencement of Benefits Under Qualified Trusts 09/25/2015 2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/25/2015 2015-0025 131.00-00 Certain Foster Care Payments 09/25/2015 2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/25/2015 2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/25/2015 2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/25/2015 2015-0029 1362.01-03 Late Elections 09/25/2015 2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/25/2015 2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/24/2015 2015-0032 131.00-00 Certain Foster Care Payments 12/24/2015 2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 12/24/2015 2015-0034 61.40-00 Governmental Benefits and Subsidies 12/24/2015 2015-0035 408.03-00 Rollover Contributions 12/24/2015 2015-0037 412.06-00 Minimum Funding Waiver 12/24/2015 2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 12/24/2015 2015-0039 7701.03-08 Ordinary Trusts 12/24/2015 2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 12/24/2015 2015-0041 132.10-00 Transit Passes / Van Pools 12/24/2015 2015-0042 408.00-00 Individual Retirement Accounts 12/24/2015 2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 12/24/2015 2015-0044 671.02-00 Persons Treated as Grantors 12/24/2015 2015-0045 9114.03-55 Portugal 12/24/2015 2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/24/2015 2016-0001 125.00-00 Cafeteria Plans 03/25/2016 2016-0002 223.00-00 Health Savings Accounts 03/25/2016 2016-0003 223.00-00 Health Savings Accounts 03/25/2016 2016-0004 132.10-00 Transit Passes / Van Pools 03/25/2016 2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/25/2016 2016-0006 104.02-00 Workmen's Compensation 03/25/2016 2016-0007 132.10-00 Transit Passes / Van Pools 03/25/2016 Pagination First page « First Previous page Previous … Page 23 Page 24 Page 25 Page 26 Page 27 Current page 28 Page 29 Page 30 Page 31 Next page Next Last page Last »
