)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 2201 - 2300 of 3092
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2000-0087 | 168.00-00 | Modified Accelerated Cost Recovery System | 06/30/2000 |
| 2011-0004 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/25/2011 |
| 2004-0066 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/26/2004 |
| 2001-0133 | 168.20-05 | Modified Accelerated Cost Recovery System; Classification of Property;... | 06/29/2001 |
| 2002-0204 | 86.01-03 | Modified Adjusted Gross Income | 12/19/2002 |
| 2009-0160 | 86.01-03 | Modified Adjusted Gross Income | 09/25/2009 |
| 2001-0074 | 86.01-03 | Modified Adjusted Gross Income;Interest on State and Local Bonds | 03/30/2001 |
| 2009-0117 | 61.09-24 | Moving Expenses | 06/27/2009 |
| 2004-0230 | 1031.06-00 | Multi-Party Exchanges | 12/22/2004 |
| 2016-0081 | 1402.01-00 | Net Earnings From Self-Employment | 01/08/2017 |
| 2016-0083 | 1402.01-00 | Net Earnings From Self-Employment | 01/08/2017 |
| 2011-0069 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 09/30/2011 |
| 2011-0057 | 132.01-00 | No Additional Cost Service | 06/24/2011 |
| 2010-0244 | 25C.00-00 | Non-Business Energy Property | 12/30/2010 |
| 2011-0015 | 25C.00-00 | Non-Business Energy Property | 03/25/2011 |
| 2009-0231 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2009-0237 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2010-0164 | 25C.00-00 | Non-Business Energy Property | 09/30/2010 |
| 2011-0006 | 25C.00-00 | Non-Business Energy Property | 03/25/2011 |
| 2010-0222 | 25C.00-00 | Non-Business Energy Property | 09/30/2010 |
| 2011-0016 | 25C.00-00 | Non-Business Energy Property | 03/25/2011 |
| 2011-0048 | 25C.00-00 | Non-Business Energy Property | 06/24/2011 |
| 2009-0249 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2010-0219 | 25C.00-00 | Non-Business Energy Property | 09/30/2010 |
| 2010-0201 | 25C.00-00 | Non-Business Energy Property | 09/30/2010 |
| 2010-0099 | 25C.00-00 | Non-Business Energy Property | 06/25/2010 |
| 2009-0239 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2010-0098 | 25C.00-00 | Non-Business Energy Property | 06/25/2010 |
| 2011-0001 | 25C.00-00 | Non-Business Energy Property | 03/25/2011 |
| 2010-0238 | 25C.00-00 | Non-Business Energy Property | 12/30/2010 |
| 2010-0085 | 25C.00-00; 25D.00-00 | Non-Business Energy Property; Residential Energy Efficient Property | 06/25/2010 |
| 2010-0105 | 25C.00-00; 25D.00-00 | Non-Business Energy Property; Residential Energy Efficient Property | 06/25/2010 |
| 2002-0226 | 4051.02-00 | Non-Highway Vehicles | 12/23/2002 |
| 2002-0225 | 4051.02-00 | Non-Highway Vehicles | 12/23/2002 |
| 2008-0006 | 3121.01-14 | Non-Plan Payments for Sickness, Accident, etc. | 03/27/2008 |
| 2008-0001 | 3121.01-14 | Non-Plan Payments for Sickness, Accident, etc. | 03/25/2008 |
| 2003-0315 | 1361.01-03 | Non-Resident Alien as Shareholder | 12/30/2003 |
| 2004-0015 | 1361.01-03 | Non-Resident Alien as Shareholder | 03/12/2004 |
| 2010-0230 | 166.04-00; 1211.00-00 | Nonbusiness Debt; Limitation on Capital Losses | 12/30/2010 |
| 2005-0202 | 409A.00-00 | Nonqualified Deferred Compensation | 12/27/2005 |
| 2006-0033 | 409A.00-00 | Nonqualified Deferred Compensation | 08/30/2006 |
| 2006-0004 | 409A.00-00 | Nonqualified Deferred Compensation | 03/21/2006 |
| 2005-0204 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 12/15/2005 |
| 2025-0004 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/27/2025 |
| 2017-0012 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/30/2017 |
| 2012-0032 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/29/2012 |
| 2002-0240 | 3121.02-11 | Nonresident Aliens | 12/23/2002 |
| 2005-0211 | 3121.02-11 | Nonresident Aliens | 12/28/2005 |
| 2018-0004 | 152.09-00 | Nonresident, Non U.S. Citizen | 03/30/2018 |
| 2006-0046 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2006 |
| 2005-0121 | 9999.98-00 | Not Able to Identify Under Present List | 09/22/2005 |
| 2003-0026 | 9999.98-00 | Not Able to Identify Under Present List | 02/07/2003 |
| 2002-0232 | 9999.98-00 | Not Able to Identify Under Present List | 12/23/2002 |
| 2005-0200 | 9999.98-00 | Not Able to Identify Under Present List | 12/12/2005 |
| 2010-0013 | 9999.98-00 | Not Able to Identify Under Present List | 03/10/2010 |
| 2006-0010 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2006 |
| 2004-0172 | 9999.98-00 | Not Able to Identify Under Present List | 12/21/2004 |
| 2006-0030 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2006 |
| 2008-0016 | 9999.98-00 | Not Able to Identify Under Present List | 06/24/2008 |
| 2006-0070 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2006 |
| 2010-0021 | 9999.98-00 | Not Able to Identify Under Present List | 03/10/2010 |
| 2002-0224 | 9999.98-00 | Not Able to Identify Under Present List | 12/23/2002 |
| 2009-0021 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2005-0009 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2005 |
| 2007-0004 | 9999.98-00 | Not Able to Identify Under Present List | 02/12/2007 |
| 2010-0026 | 9999.98-00 | Not Able to Identify Under Present List | 03/09/2010 |
| 2011-0079 | 9999.98-00 | Not Able to Identify Under Present List | 12/27/2011 |
| 2002-0228 | 9999.98-00 | Not Able to Identify Under Present List | 12/23/2002 |
| 2010-0045 | 9999.98-00 | Not Able to Identify Under Present List | 03/09/2010 |
| 2006-0042 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2006 |
| 2006-0034 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2006 |
| 2009-0005 | 9999.98-00 | Not Able to Identify Under Present List | 01/02/2009 |
| 2009-0215 | 9999.98-00 | Not Able to Identify Under Present List | 12/31/2009 |
| 2008-0035 | 9999.98-00 | Not Able to Identify Under Present List | 09/25/2008 |
| 2010-0017 | 9999.98-00 | Not Able to Identify Under Present List | 03/10/2010 |
| 2009-0049 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2007-0014 | 9999.98-00 | Not Able to Identify Under Present List | 03/20/2007 |
| 2005-0059 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2005 |
| 2002-0231 | 9999.98-00 | Not Able to Identify Under Present List | 12/23/2002 |
| 2006-0029 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2006 |
| 2011-0041 | 9999.98-00 | Not Able to Identify Under Present List | 06/24/2011 |
| 2002-0223 | 9999.98-00 | Not Able to Identify Under Present List | 12/23/2002 |
| 2005-0195 | 9999.98-00 | Not Able to Identify Under Present List | 09/22/2005 |
| 2003-0226 | 9999.98-00 | Not Able to Identify Under Present List | 09/29/2003 |
| 2010-0023 | 9999.98-00 | Not Able to Identify Under Present List | 03/10/2010 |
| 2005-0008 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2005 |
| 2005-0011 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2005 |
| 2009-0033 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2006-0096 | 9999.98-00 | Not Able to Identify Under Present List | 12/28/2006 |
| 2007-0045 | 9999.98-00 | Not Able to Identify Under Present List | 12/26/2007 |
| 2009-0052 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2006-0045 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2006 |
| 2010-0254 | 9999.98-00 | Not Able to Identify Under Present List | 12/30/2010 |
| 2010-0046 | 9999.98-00 | Not Able to Identify Under Present List | 03/09/2010 |
| 2009-0243 | 9999.98-00 | Not Able to Identify Under Present List | 12/31/2009 |
| 2002-0229 | 9999.98-00 | Not Able to Identify Under Present List | 12/23/2002 |
| 2009-0011 | 9999.98-00 | Not Able to Identify Under Present List | 01/02/2009 |
| 2005-0201 | 9999.98-00 | Not Able to Identify Under Present List | 12/14/2005 |
| 2004-0201 | 9999.98-00 | Not Able to Identify Under Present List | 12/22/2004 |
| 2004-0113 | 9999.98-00 | Not Able to Identify Under Present List | 06/29/2004 |
