)
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 901 - 1000 of 3092
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2009-0226 | 179D.00-00 | Energy Efficient Commercial Building Property Deduction | 12/31/2009 |
| 2009-0210 | 165.00-00 | Deductions For Losses | 12/31/2009 |
| 2009-0216 | 3406.00-00 | Backup Withholding | 12/31/2009 |
| 2009-0194 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0242 | 6050.00-00 | Returns Relating to Certain Transfers to Exempt Organizations | 12/31/2009 |
| 2009-0178 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0197 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0245 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0181 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0229 | 469.00-00 | Passive Activity Losses and Credits Limited | 12/31/2009 |
| 2009-0213 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 12/31/2009 |
| 2009-0239 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2009-0223 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0200 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0222 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0209 | 213.00-00 | Medical, Dental, etc., Expenses | 12/31/2009 |
| 2009-0248 | 25D.00-00 | Residential Energy Efficient Property | 12/31/2009 |
| 2009-0184 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0232 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 12/31/2009 |
| 2009-0219 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0203 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0251 | 165.00-00 | Deductions For Losses | 12/31/2009 |
| 2009-0190 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0238 | 48.00-00 | Energy Credit; Reforestation Credit | 12/31/2009 |
| 2009-0187 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0235 | 42.00-00 | Low-Income Housing Credit | 12/31/2009 |
| 2009-0206 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0254 | 2101.00-00 | Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens | 12/31/2009 |
| 2009-0193 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0241 | 274.10-00 | Qualified Nonpersonal Use Vehicle | 12/31/2009 |
| 2009-0177 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 12/31/2009 |
| 2009-0225 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0148 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0132 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0156 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0164 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 09/25/2009 |
| 2009-0137 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0172 | 36A.00-00 | Making Work Pay Credit | 09/25/2009 |
| 2009-0140 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0151 | 451.14-06; 1272.00-00 | Interest; Current Inclusion in Income of Original Issue Discount | 09/25/2009 |
| 2009-0159 | 132.03-00; 274.08-00; 280F.05-00 | Working Condition Fringe; Substantiation; Special Rules and Definitions | 09/25/2009 |
| 2009-0143 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0135 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0167 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0160 | 86.01-03 | Modified Adjusted Gross Income | 09/25/2009 |
| 2009-0144 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0134 | 61.00-00; 104.00-00; 1033.00-00 | Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion | 09/25/2009 |
| 2009-0166 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 09/25/2009 |
| 2009-0141 | 132.03-00, 274.08-00, 280F.05-00 | Working Condition Fringe; Substantiation; Special Rules and Definitions | 09/25/2009 |
| 2009-0163 | 6428.00-00; 36A.00-00 | Rate Reduction Tax Credit; Making Work Pay Credit | 09/25/2009 |
| 2009-0150 | 170.10-01 | Individuals | 09/25/2009 |
| 2009-0173 | 6432.00-00 | COBRA Premium Assistance | 09/25/2009 |
| 2009-0157 | 174.05-00 | Change in Election | 09/25/2009 |
| 2009-0169 | 36A.00-00 | Making Work Pay Credit | 09/25/2009 |
| 2009-0153 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0147 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0131 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0170 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0154 | 165.11-00 | Deductions For Losses; Other | 09/25/2009 |
| 2009-0138 | 164.12-00 | Other | 09/25/2009 |
| 2009-0162 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 09/25/2009 |
| 2009-0152 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0146 | 165.00-00 | Deductions For Losses | 09/25/2009 |
| 2009-0130 | 174.05-00 | Change in Election | 09/25/2009 |
| 2009-0149 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0133 | 1031.05-00 | Deferred Exchanges | 09/25/2009 |
| 2009-0165 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 09/25/2009 |
| 2009-0175 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0174 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0161 | 165.00-00 | Deductions For Losses | 09/25/2009 |
| 2009-0145 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0136 | 132.00-00 | Certain Fringe Benefits | 09/25/2009 |
| 2009-0171 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0155 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0142 | 6041.00-00; 61.00-00 | Information at Source; Gross Income v. Not Gross Income | 09/25/2009 |
| 2009-0139 | 61.40-00 | Governmental Benefits and Subsidies | 09/25/2009 |
| 2009-0158 | 179.01-00 | Section 179 Property | 09/25/2009 |
| 2009-0168 | 132.10-00 | Transit Passes / Van Pools | 09/25/2009 |
| 2009-0100 | 1211.00-00 | Limitation on Capital Losses | 06/27/2009 |
| 2009-0084 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 06/27/2009 |
| 2009-0108 | 62.00-00; 63.00-00 | Adjusted Gross Income Defined; Taxable Income Defined | 06/27/2009 |
| 2009-0068 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0116 | 170.04-00 | Unreimbursed Expenditures | 06/27/2009 |
| 2009-0073 | 83.01-00 | When Includible in Gross Income | 06/27/2009 |
| 2009-0121 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 06/27/2009 |
| 2009-0076 | 1211.00-00 | Limitation on Capital Losses | 06/27/2009 |
| 2009-0124 | 61.00-00 | Gross Income v. Not Gross Income | 06/27/2009 |
| 2009-0092 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0103 | 3121.02-10 | Student Employee of School, etc. | 06/27/2009 |
| 2009-0063 | 1031.05-00 | Deferred Exchanges | 06/27/2009 |
| 2009-0111 | 165.10-00 | Insolvent Financial Institutions | 06/27/2009 |
| 2009-0095 | 165.07-02 | Presidentially Declared Disaster Areas | 06/27/2009 |
| 2009-0087 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0071 | 3121.02-10 | Student Employee of School, etc. | 06/27/2009 |
| 2009-0119 | 62.02-02 | Reimbursements | 06/27/2009 |
| 2009-0064 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0112 | 139B.00-00 | Benefits Provided to Volunteer Firefighters and Emergency Medical Responders | 06/27/2009 |
| 2009-0096 | 107.00-00 | Rental Value of Parsonage (Excluded v. Not Excluded) | 06/27/2009 |
| 2009-0099 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0086 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
