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 101 - 200 of 3092
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2000-0108 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0115 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0027 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | 06/30/2000 |
| 2000-0067 | 118.00-00 | Contributions to the Capital of a Corporation | 06/30/2000 |
| 2000-0107 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0019 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 06/30/2000 |
| 2000-0020 | 162.08-11 | Trade or Business (Deductible v. Not Deductible); Travel (See Als | 06/30/2000 |
| 2000-0060 | 1362.00-00 | Election by Small Business Corporation | 06/30/2000 |
| 2000-0100 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0012 | 61.09-13 | Gross Income v. Not Gross Income; Compensation for Services; Reti | 06/30/2000 |
| 2000-0052 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | 06/30/2000 |
| 2000-0098 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0118 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0030 | 1401.00-00 | Rate and Applicability of Self-Employment Tax | 06/30/2000 |
| 2000-0092 | 45.03-00 | Electricity Produced from Certain Renewable Sources; Definitions | 06/30/2000 |
| 2000-0059 | 468A.00-00 | Special Rules for Decommissioning Cost | 06/30/2000 |
| 2000-0099 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0011 | 3406.00-00 | Backup Withholding | 06/30/2000 |
| 2000-0051 | 1362.00-00 | Election by Small Business Corporation | 06/30/2000 |
| 2000-0091 | 6654.03-02 | Failure By Individual to Pay Estimated Income Tax; Required Insta | 06/30/2000 |
| 2000-0072 | 457.03-00 | Deferred Compensation Plans of State and Local Governments and Ta | 06/30/2000 |
| 2000-0112 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0024 | 894.11-00 | Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 06/30/2000 |
| 2000-0104 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 06/30/2000 |
| 2000-0016 | 0104.03-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 06/30/2000 |
| 2000-0056 | 2503.00-00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 06/30/2000 |
| 2000-0213 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0165 | 9114.03-03 | Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 09/30/2000 |
| 2000-0205 | 104.01-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 09/30/2000 |
| 2000-0245 | 401.29-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or | 09/30/2000 |
| 2000-0157 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0130 | 170.03-00 | Charitable, Etc. Contributions and Gifts; Transfer Subject to Con | 09/30/2000 |
| 2000-0170 | 0117.02-02 | Qualified Scholarships; Scholarship or Fellowship Grant; Amounts | 09/30/2000 |
| 2000-0210 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 09/30/2000 |
| 2000-0162 | 3401.01-00 | Definitions; Wages Subject to Withholding | 09/30/2000 |
| 2000-0202 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0128 | 1001.02-00 | Determination of Amount of and Recognition of Gain or Loss; Amoun | 09/30/2000 |
| 2000-0168 | 1402.00-00 | Definitions | 09/30/2000 |
| 2000-0208 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 09/30/2000 |
| 2000-0160 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 09/30/2000 |
| 2000-0131 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 09/30/2000 |
| 2000-0171 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0211 | 3406.00-00 | Backup Withholding | 09/30/2000 |
| 2000-0163 | 408A.00-00 | Roth IRA | 09/30/2000 |
| 2000-0203 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0243 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0138 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooper | 09/30/2000 |
| 2000-0178 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0218 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0242 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0154 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0194 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0234 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Finan | 09/30/2000 |
| 2000-0146 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0186 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0226 | 72.17-01 | Annuities: Endowment and Life Insurance (Included v. Not Included | 09/30/2000 |
| 2000-0197 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0237 | 3506.00-00 | Individuals Providing Companion Sitting Placement Services | 09/30/2000 |
| 2000-0149 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0189 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt | 09/30/2000 |
| 2000-0198 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0238 | 7701.00-00 | Definitions | 09/30/2000 |
| 2000-0150 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0190 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0230 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0142 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/30/2000 |
| 2000-0229 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0141 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/30/2000 |
| 2000-0181 | 1362.01-02 | Election by Small Business Corporation; Eligible v. Ineligible; E | 09/30/2000 |
| 2000-0221 | 3101.00-00 | Rate and Measure of Employee Tax | 09/30/2000 |
| 2000-0133 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0173 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0231 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0143 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/30/2000 |
| 2000-0183 | 86.01-01 | Social Security and Tier 1 Railroad Retirement Benefits; Computat | 09/30/2000 |
| 2000-0223 | 3402.05-00 | Income Tax Collected at Source; Withholding Exemptions and Exempt | 09/30/2000 |
| 2000-0135 | 3121.16-02 | Definitions; Treatment of Certain Deferred Compensation and Salar | 09/30/2000 |
| 2000-0175 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0182 | 3121.01-01 | Definitions; Wages; Back Pay | 09/30/2000 |
| 2000-0222 | 194.10-00 | Contributions to Employer Liability Trusts; Amortization of Refor | 09/30/2000 |
| 2000-0134 | 82.00-00 | Reimbursement for Expenses of Moving | 09/30/2000 |
| 2000-0174 | 1362.00-00 | Election by Small Business Corporation; Eligible v. Ineligible; E | 09/30/2000 |
| 2000-0214 | 0469.00-00 | Passive Activity Losses and Credits Limited | 09/30/2000 |
| 2000-0159 | 408A.00-00 | Roth IRA | 09/30/2000 |
| 2000-0199 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0239 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0151 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
| 2000-0191 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0166 | 61.17-03 | Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes | 09/30/2000 |
| 2000-0206 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 09/30/2000 |
| 2000-0215 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0127 | 170.14-00 | Charitable, Etc. Contributions and Gifts; Qualified Conservation | 09/30/2000 |
| 2000-0167 | 7701.02-00 | Definitions; Partnerships v. Associations | 09/30/2000 |
| 2000-0207 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0224 | 1362.02-01 | Election by Small Business Corporation; Termination of Election; | 09/30/2000 |
| 2000-0136 | 6654.03-02 | Failure By Individual to Pay Estimated Income Tax; Required Insta | 09/30/2000 |
| 2000-0176 | 104.02-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 09/30/2000 |
| 2000-0216 | 104.03-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 09/30/2000 |
| 2000-0201 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 09/30/2000 |
| 2000-0241 | 1362.00-00 | Election by Small Business Corporation | 09/30/2000 |
