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 1401 - 1500 of 3062Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/22/2005 2005-0085 1031.05-00 Deferred Exchanges 06/22/2005 2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/22/2005 2005-0083 61.11-03 Government Payments 06/22/2005 2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 06/21/2005 2005-0081 61.00-00 Gross Income v. Not Gross Income 06/29/2005 2005-0080 911.05-00 Restricted Country 06/22/2005 2005-0079 61.11-03 Government Payments 06/22/2005 2005-0078 62.02-05 Tool / Equipment Rental 06/22/2005 2005-0077 86.02-00 Social Security Benefit 06/21/2005 2005-0076 61.11-03 Government Payments 06/22/2005 2005-0075 1031.05-00 Deferred Exchanges 06/22/2005 2005-0074 170.19-00 Other 06/22/2005 2005-0073 61.40-00 Governmental Benefits and Subsidies 06/22/2005 2005-0072 221.00-00 Deduction For Two-Earner Married Couples (Repealed 1986) 06/29/2005 2005-0071 3121.02-10 Student Employee of School, etc. 06/22/2005 2005-0070 61.40-00 Governmental Benefits and Subsidies 06/22/2005 2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 06/22/2005 2005-0068 61.40-00 Governmental Benefits and Subsidies 06/22/2005 2005-0067 861.00-00 Income From Sources Within the U.S. 06/22/2005 2005-0066 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/29/2005 2005-0065 131.00-00 Certain Foster Care Payments 06/22/2005 2005-0064 501.13-00 Cemetery Companies 06/22/2005 2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 06/22/2005 2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/31/2005 2005-0061 1362.02-01 Revocation 03/24/2005 2005-0060 1362.01-03 Late Elections 03/24/2005 2005-0059 9999.98-00 Not Able to Identify Under Present List 03/31/2005 2005-0058 1362.01-03 Late Elections 03/24/2005 2005-0057 6041.00-00 Information at Source 03/30/2005 2005-0056 141.01-04 Output Facilities 03/24/2005 2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 03/24/2005 2005-0054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005 2005-0053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005 2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 03/24/2005 2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/24/2005 2005-0050 117.00-00 Qualified Scholarships 03/30/2005 2005-0049 61.14-00 Property Transactions 03/30/2005 2005-0048 1362.01-02 Election After Termination 03/30/2005 2005-0047 7701.00-00 Definitions 03/22/2005 2005-0046 9114.03-39 Trinidad and Tobago 03/22/2005 2005-0045 62.02-02 Reimbursements 03/24/2005 2005-0044 1362.01-03 Late Elections 03/22/2005 2005-0043 1362.01-03 Late Elections 03/22/2005 2005-0042 1362.01-03 Late Elections 03/22/2005 2005-0041 1362.01-03 Late Elections 03/22/2005 2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 03/22/2005 2005-0039 2601.00-00 Tax On Generation Skipping Transfers 03/22/2005 2005-0038 168.00-00 Modified Accelerated Cost Recovery System 03/22/2005 2005-0037 1362.00-00 Election by Small Business Corporation 03/22/2005 2005-0036 1362.00-00 Election by Small Business Corporation 03/22/2005 2005-0035 1362.00-00 Election by Small Business Corporation 03/22/2005 2005-0034 1362.00-00 Election by Small Business Corporation 03/22/2005 2005-0033 1362.01-03 Late Elections 03/22/2005 2005-0032 1402.00-00 Definitions 03/31/2005 2005-0031 424.01-00 Modification, Extension or Renewal of Options 03/22/2005 2005-0030 1362.00-00 Election by Small Business Corporation 03/22/2005 2005-0029 1362.00-00 Election by Small Business Corporation 03/22/2005 2005-0028 1362.02-01 Revocation 03/22/2005 2005-0027 1362.01-03 Late Elections 03/22/2005 2005-0026 1362.00-00 Election by Small Business Corporation 03/22/2005 2005-0025 7701.00-00 Definitions 03/22/2005 2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 03/21/2005 2005-0023 1362.01-03 Late Elections 03/21/2005 2005-0022 1362.01-03 Late Elections 03/24/2005 2005-0021 61.40-00 Governmental Benefits and Subsidies 03/21/2005 2005-0020 1362.01-03 Late Elections 03/22/2005 2005-0019 61.40-00 Governmental Benefits and Subsidies 03/21/2005 2005-0018 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 03/21/2005 2005-0017 61.40-00 Governmental Benefits and Subsidies 03/21/2005 2005-0016 1211.00-00 Limitation on Capital Losses 03/21/2005 2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 03/24/2005 2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 03/21/2005 2005-0013 1033.00-00 Involuntary Conversion 03/30/2005 2005-0012 3121.04-16 Agent Drivers 03/21/2005 2005-0011 9999.98-00 Not Able to Identify Under Present List 03/21/2005 2005-0010 457.09-04 Transfers Between Plans 03/21/2005 2005-0009 9999.98-00 Not Able to Identify Under Present List 03/21/2005 2005-0008 9999.98-00 Not Able to Identify Under Present List 03/21/2005 2005-0007 86.01-02 Taxpayers to Whom Applies 03/21/2005 2005-0006 61.40-00 Governmental Benefits and Subsidies 03/21/2005 2005-0005 61.40-00 Governmental Benefits and Subsidies 03/21/2005 2005-0004 170.19-00 Other 03/30/2005 2005-0003 61.00-00 Gross Income v. Not Gross Income 03/21/2005 2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/21/2005 2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/30/2005 2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004 2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 12/23/2004 2004-0233 1362.01-03 Late Elections 12/22/2004 2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 12/22/2004 2004-0231 9999.98-00 Not Able to Identify Under Present List 12/22/2004 2004-0230 1031.06-00 Multi-Party Exchanges 12/22/2004 2004-0229 1362.00-00 Election by Small Business Corporation 12/22/2004 2004-0228 1362.01-03 Late Elections 12/22/2004 2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 12/22/2004 2004-0226 1362.00-00 Election by Small Business Corporation 12/22/2004 2004-0225 1362.02-01 Revocation 12/22/2004 2004-0224 1362.01-03 Late Elections 12/22/2004 2004-0223 1362.01-03 Late Elections 12/22/2004 2004-0222 3231.01-00 Employers v. Not Employers 12/22/2004 Pagination First page « First Previous page Previous … Page 11 Page 12 Page 13 Page 14 Current page 15 Page 16 Page 17 Page 18 Page 19 … Next page Next Last page Last »
