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 1001 - 1100 of 3092
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2009-0070 | 3121.01-00 | Wages | 06/27/2009 |
| 2009-0118 | 6041.00-00 | Information at Source | 06/27/2009 |
| 2009-0080 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0128 | 170.14-00 | Qualified Conservation Contribution | 06/27/2009 |
| 2009-0102 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0109 | 312.01-00 | Computations of Earnings and Profits | 06/27/2009 |
| 2009-0093 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 06/27/2009 |
| 2009-0105 | 36A.00-00; 9999.92-00 | Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
| 2009-0089 | 1211.00-00 | Limitation on Capital Losses | 06/27/2009 |
| 2009-0083 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0067 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0115 | 136.00-00 | Energy Conservation Subsidies Provided by Public Utilities | 06/27/2009 |
| 2009-0122 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) | 06/27/2009 |
| 2009-0106 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 06/27/2009 |
| 2009-0090 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0074 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0077 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0125 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 06/27/2009 |
| 2009-0066 | 1031.05-00 | Deferred Exchanges | 06/27/2009 |
| 2009-0114 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
| 2009-0104 | 122.00-00 | Certain Reduced Uniform Services Retirement Pay | 06/27/2009 |
| 2009-0082 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0098 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0101 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0085 | 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 | Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 06/27/2009 |
| 2009-0069 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0117 | 61.09-24 | Moving Expenses | 06/27/2009 |
| 2009-0079 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0127 | 170.12-03 | Partial Interests in Property | 06/27/2009 |
| 2009-0078 | 1211.00-00 | Limitation on Capital Losses | 06/27/2009 |
| 2009-0126 | 61.00-00; 108.05-00; 6050P.00-00 | Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 06/27/2009 |
| 2009-0097 | 36A.00-00; 9999.92-00 | Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
| 2009-0065 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0113 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0088 | 164.00-00 | Taxes | 06/27/2009 |
| 2009-0107 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0094 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
| 2009-0091 | 3301.00-00 | Rate of Tax | 06/27/2009 |
| 2009-0075 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0110 | 1402.12-00 | Termination Payments to Insurance Agents | 06/27/2009 |
| 2009-0072 | 164.12-00 | Other | 06/27/2009 |
| 2009-0120 | 671.02-00 | Persons Treated as Grantors | 06/27/2009 |
| 2009-0123 | 265.02-01 | State Taxes | 06/27/2009 |
| 2009-0081 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0129 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0037 | 23.00-00 | Credit for Adoption Expenses | 03/31/2009 |
| 2009-0061 | 170.02-00 | Value of Contribution | 03/31/2009 |
| 2009-0021 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0026 | 170.09-00 | Donees of Charitable Contributions in General | 03/31/2009 |
| 2009-0045 | 1031.05-00 | Deferred Exchanges | 03/31/2009 |
| 2009-0029 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 03/31/2009 |
| 2009-0056 | 1362.01-02 | Election After Termination | 03/31/2009 |
| 2009-0048 | 451.23-00 | Special Rules for Crop Insurance Proceeds | 03/31/2009 |
| 2009-0040 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/31/2009 |
| 2009-0024 | 451.23-00 | Special Rules for Crop Insurance Proceeds | 03/31/2009 |
| 2009-0017 | 1031.05-00 | Deferred Exchanges | 03/31/2009 |
| 2009-0049 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0039 | 139.00-00 | Disaster Relief Payments | 03/31/2009 |
| 2009-0023 | 165.00-00 | Deductions For Losses | 03/31/2009 |
| 2009-0033 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0052 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0055 | 312.01-00 | Computations of Earnings and Profits | 03/31/2009 |
| 2009-0062 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/31/2009 |
| 2009-0046 | 25.00-00 | Interest on Certain Home Mortgages (Credit for) | 03/31/2009 |
| 2009-0058 | 1362.00-00 | Election by Small Business Corporation | 03/31/2009 |
| 2009-0042 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/31/2009 |
| 2009-0036 | 170.18-00 | Recordkeeping and Return Requirements | 03/31/2009 |
| 2009-0020 | 1402.05-00 | Ministers, Members of Religious Orders, Christian Science Practitioners (Election) | 03/31/2009 |
| 2009-0059 | 179.02-00 | Election | 03/31/2009 |
| 2009-0043 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0027 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 03/31/2009 |
| 2009-0030 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 03/31/2009 |
| 2009-0019 | 55.00-00 | Alternative Minimum Tax | 03/31/2009 |
| 2009-0057 | 1362.01-02 | Election After Termination | 03/31/2009 |
| 2009-0035 | 36.00-00 | First-Time Homebuyer Credit | 03/31/2009 |
| 2009-0051 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0054 | 168.36-00 | R 1986 Lease Term | 03/31/2009 |
| 2009-0038 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 03/31/2009 |
| 2009-0022 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0032 | 36.00-00 | First-Time Homebuyer Credit | 03/31/2009 |
| 2009-0053 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0031 | 3301.00-00 | Rate of Tax | 03/31/2009 |
| 2009-0050 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0018 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0041 | 1031.05-00 | Deferred Exchanges | 03/31/2009 |
| 2009-0060 | 1031.01-00 | Property Held For Productive Use or Investment | 03/31/2009 |
| 2009-0047 | 451.23-00 | Special Rules for Crop Insurance Proceeds | 03/31/2009 |
| 2009-0044 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0028 | 36.00-00 | First-Time Homebuyer Credit | 03/31/2009 |
| 2009-0025 | 165.04-00; 165.06-00; 165.10-00 | Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions | 03/31/2009 |
| 2009-0034 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
| 2009-0013 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 01/02/2009 |
| 2009-0005 | 9999.98-00 | Not Able to Identify Under Present List | 01/02/2009 |
| 2009-0008 | 132.10-00 | Certain Fringe Benefits; Transit Passes / Van Pools | 01/02/2009 |
| 2009-0016 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2009 |
| 2009-0001 | 62.02-02, 274.03-00 | Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling | 01/02/2009 |
| 2009-0004 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 01/02/2009 |
| 2009-0007 | 61.00-00 | Gross Income v. Not Gross Income | 01/02/2009 |
| 2009-0014 | 61.00-00 | Gross Income v. Not Gross Income | 01/02/2009 |
| 2009-0010 | 213.00-00 | Medical, Dental, etc., Expenses | 01/02/2009 |
