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. 전시 901 - 1000 of 3062도움말 찾기 찾다 페이지당 표시 2550100200 검색 지우기 숫자 UILC 주제 출시일 2008-0019 1402.00-00 Definitions 06/24/2008 2008-0011 1402.00-00 Definitions 06/24/2008 2007-0012 1402.00-00 Definitions 03/12/2007 2019-0012 1402.00-00; 1402.05-00; 107.00-00; 107.01-00; 3401.02-00; 3401.04-02; 3121.04-01 Definitions; Ministers, Members of Religious Orders, Christian Science Practitioners (Election); Rental Value of Parsonage (Excluded v. Not Excluded); Rental Allowance; Renumeration Not Subject to Withholding; Employee v. Not an Employee; Common Law Tests 06/28/2019 2016-0069 1402.00-00; 164.11-00 Definitions; Self-Employment Taxes 10/12/2016 2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 12/29/2000 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 2012-0035 1402.01-01 Rentals from Real Estate 06/29/2012 2000-0039 1402.02-00 Definitions; Self-Employment Income 06/30/2000 2000-0038 1402.02-00 Definitions; Self-Employment Income 06/30/2000 2006-0022 1402.02-00 Self-Employment Income 03/21/2006 2002-0144 1402.03-00 Trade or Business (Reference to Section 162) 09/30/2002 2001-0300 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 12/10/2001 2009-0020 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 03/31/2009 2016-0084 1402.08-00 Members of Certain Religious Faiths 01/08/2017 2002-0140 1402.12-00 Termination Payments to Insurance Agents 09/25/2002 2009-0110 1402.12-00 Termination Payments to Insurance Agents 06/27/2009 2000-0297 1402.12-00 Definitions; Termination Payments to Insurance Agents 12/29/2000 2004-0158 141.00-00 Private Activity Bond; Qualified Bond 12/23/2004 2005-0056 141.01-04 Output Facilities 03/24/2005 2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/31/2005 2001-0076 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001 2001-0077 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001 2001-0138 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001 2010-0150 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions 06/25/2010 2002-0194 148.08-00 Index Number: 148.08-03 Index Number: 148.08-11 Required Rebate to the U.S. 2002-0194 Due Dates 2002-0194 Penalties in Lieu of Loss of Tax Exemption 09/30/2002 2003-0069 148.08-00; 148.08-03; 148.08-11 Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption 03/28/2003 2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 12/24/2015 2014-0023 1502.75-00 Filing Requirements 09/26/2014 2000-0075 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000 2001-0302 151.03-00 Dependents 12/11/2001 2000-0397 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 12/29/2000 2000-0078 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000 2004-0084 151.03-03 Student 06/28/2004 2007-0039 152.00-00 Dependent Defined 09/21/2007 2015-0019 152.00-00 Dependent Defined 06/26/2015 2001-0237 152.06-00 Over 1/2 Support 09/24/2001 2010-0108 152.08-00 Support Test for Children of Divorced Parents 06/25/2010 2011-0037 152.08-00 Support Test for Children of Divorced Parents 06/24/2011 2012-0072 152.08-02 Release of Exemption 12/28/2012 2010-0060 152.08-02 Release of Exemption 06/25/2010 2003-0194 152.08-02 Release of Exemption 09/03/2003 2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018 2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 06/29/2001 2013-0016 1563.01-00 Controlled Groups 06/28/2013 2001-0288 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/2001 2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/25/2011 2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/06/2011 2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/25/2010 2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/09/2010 2001-0014 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/30/2001 2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/30/2010 2008-0008 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/26/2008 2000-0293 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/29/2000 2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/25/2011 2000-0066 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/30/2000 2000-0062 162.00-00 Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra 06/30/2000 2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/30/2010 2005-0147 162.01-03 Trade or Business v. Hobby 09/21/2005 2001-0015 162.03-01 Substantiation 03/30/2001 2001-0127 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001 2001-0139 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001 2000-0401 162.03-01 Election by Small Business Corporation 12/29/2000 2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 06/30/2000 2000-0031 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/30/2000 2000-0406 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 12/29/2000 2010-0242 162.05-21 Reimbursement of Another's Legal Expenses 12/30/2010 2010-0235 162.05-21 Reimbursement of Another's Legal Expenses 12/30/2010 2004-0086 162.07-00 Compensation 06/28/2004 2004-0035 162.07-04 Employee Benefits 03/16/2004 2004-0166 162.08-00 Travel (See also UILC 162.12-06 and 162.13-03) 09/16/2004 2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 03/24/2005 2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000 2011-0023 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 03/25/2011 2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 06/25/2010 2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019 2003-0080 162.08-02 Away From Home v. Not Away From Home 06/16/2003 2011-0033 162.08-02 Away From Home v. Not Away From Home 06/24/2011 2003-0135 162.08-02 Away From Home v. Not Away From Home 06/27/2003 2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 03/28/2003 2002-0059 162.08-04 Index Number: 162.13-03 Reimbursement 2002-0059 Travel 06/24/2002 2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 06/29/2001 2004-0063 162.08-06 Commuting 03/25/2004 2000-0262 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Als 12/29/2000 2006-0043 162.08-07 Tax Home v. Non-Tax Home 08/30/2006 2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 06/27/2003 2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000 2004-0185 162.12-00 Education 12/22/2004 2023-0008 162.13-00 Employees 11/17/2023 2002-0020 162.13-05 Meals and Lodging 03/19/2002 2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 06/29/2001 2013-0010 162.15-02 Cost of Materials 03/29/2013 2018-0022 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018 2018-0023 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018 2017-0022 162.33-02 Qualifying Events 09/29/2017 2000-0045 162.36-04 Trade or Business (Deductible v. Not Deductible); Million Dollar 06/30/2000 2000-0017 163.06-00 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 06/30/2000 2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 03/30/2001 2001-0234 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/24/2001 Pagination First page « 첫 번째 Previous page 이전의 … Page 6 Page 7 Page 8 Page 9 현재 페이지 10 Page 11 Page 12 Page 13 Page 14 … Next page 다음 Last page 마지막 »