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 601 - 700 of 3092
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 2014-0016 | 117.00-00 | Qualified Scholarships | 06/27/2014 |
| 2001-0089 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock BonusPlan | 06/29/2001 |
| 2016-0071 | 401.00-00; 401.06-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions | 10/12/2016 |
| 2025-0005 | 401.00-00; 414.16-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Qualified Domestic Relations Orders | 06/27/2025 |
| 2000-0245 | 401.29-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or | 09/30/2000 |
| 2019-0020 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/27/2019 |
| 2020-0033 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/31/2020 |
| 2007-0030 | 274.10-00 | Qualified Nonpersonal Use Vehicle | 09/18/2007 |
| 2009-0221 | 274.10-00 | Qualified Nonpersonal Use Vehicle | 12/31/2009 |
| 2001-0008 | 274.10-00 | Qualified Nonpersonal Use Vehicle | 03/30/2001 |
| 2009-0241 | 274.10-00 | Qualified Nonpersonal Use Vehicle | 12/31/2009 |
| 2010-0231 | 170.14-00 | Qualified Conservation Contribution | 12/30/2010 |
| 2009-0128 | 170.14-00 | Qualified Conservation Contribution | 06/27/2009 |
| 2010-0206 | 170.14-00 | Qualified Conservation Contribution | 09/30/2010 |
| 2013-0014 | 170.14-00 | Qualified Conservation Contribution | 03/29/2013 |
| 2019-0018 | 170.14-00 | Qualified Conservation Contribution | 09/27/2019 |
| 2010-0187 | 108.01-03 | Qualified Business Indebtedness (Repealed 1986) | 09/30/2010 |
| 2023-0016 | 529A.00-00 | Qualified ABLE Programs | 12/29/2023 |
| 2023-0003 | 529A.00-00 | Qualified ABLE Programs | 03/31/2023 |
| 2022-0007 | 529A.00-00 | Qualified ABLE Programs | 06/24/2022 |
| 2000-0272 | 44.62-00 | Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers | 12/29/2000 |
| 2004-0050 | 44.00-00 | Purchase of New Principal Residence | 03/17/2004 |
| 2005-0052 | 6104.00-00 | Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) | 03/24/2005 |
| 2010-0050 | 6104.00-00 | Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) | 06/25/2010 |
| 2006-0039 | 50.02-03 | Property Used by Tax-Exempt Organizations | 08/30/2006 |
| 2024-0010 | 83.00-00; 9999.98-00; 3401.00-00 | Property Transferred in Connection With Performance of Services; Not Able to Identify Under Present List; Definitions | 06/28/2024 |
| 2007-0038 | 83.00-00 | Property Transferred in Connection With Performance of Services | 09/21/2007 |
| 2006-0091 | 83.00-00 | Property Transferred in Connection With Performance of Services | 12/06/2006 |
| 2005-0049 | 61.14-00 | Property Transactions | 03/30/2005 |
| 2002-0013 | 1221.02-00 | Property Held Primarily For Sale In Ordinary Course of Business | 03/19/2002 |
| 2009-0060 | 1031.01-00 | Property Held For Productive Use or Investment | 03/31/2009 |
| 2004-0087 | 7436.00-00 | Proceedings for Determination of Employment Status | 06/29/2004 |
| 2006-0012 | 74.00-00 | Prizes and Awards | 03/21/2006 |
| 2004-0158 | 141.00-00 | Private Activity Bond; Qualified Bond | 12/23/2004 |
| 2009-0095 | 165.07-02 | Presidentially Declared Disaster Areas | 06/27/2009 |
| 2011-0013 | 455.00-00; 455.02-00 | Prepaid Subscription Income; Election | 03/25/2011 |
| 2004-0167 | 451.13-00 | Prepaid and Advance Income | 09/16/2004 |
| 2015-0045 | 9114.03-55 | Portugal | 12/24/2015 |
| 2001-0208 | 457.05-01 | Plan | 09/25/2001 |
| 2015-0044 | 671.02-00 | Persons Treated as Grantors | 12/24/2015 |
| 2015-0018 | 671.02-00 | Persons Treated as Grantors | 06/26/2015 |
| 2009-0120 | 671.02-00 | Persons Treated as Grantors | 06/27/2009 |
| 2001-0315 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 12/17/2001 |
| 2006-0058 | 6041.01-00 | Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies | 08/30/2006 |
| 2010-0155 | 6041.01-00; 501.12-03 | Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies | 09/30/2010 |
| 2002-0101 | 262.00-00 | Personal, Living, and Family Expenses | 06/25/2002 |
| 2021-0012 | 262.00-00 | Personal, Living, and Family Expenses | 06/25/2021 |
| 2000-0393 | 262.00-00 | Personal, Living, and Family Expenses | 12/29/2000 |
| 2006-0002 | 501.09-01 | Permissible Benefits | 03/21/2006 |
| 2010-0225 | 501.09-01 | Permissible Benefits | 12/30/2010 |
| 2005-0108 | 61.09-36 | Per Diem Allowances | 06/23/2005 |
| 2004-0154 | 894.11-00 | Pensions | 09/16/2004 |
| 2004-0160 | 71.11-00 | Payments to Third Parties | 09/13/2004 |
| 2016-0026 | 6041.09-00 | Payments to Employees | 03/25/2016 |
| 2023-0015 | 3402.11-00 | Payments Other Than Wages | 12/29/2023 |
| 2011-0074 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 09/30/2011 |
| 2005-0215 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 12/28/2005 |
| 2011-0065 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 09/30/2011 |
| 2004-0028 | 61.09-29 | Payment of Legal Fees | 03/16/2004 |
| 2018-0028 | 1296.00-00 | Passive Foreign Investment Company | 09/28/2018 |
| 2000-0214 | 0469.00-00 | Passive Activity Losses and Credits Limited | 09/30/2000 |
| 2009-0229 | 469.00-00 | Passive Activity Losses and Credits Limited | 12/31/2009 |
| 2000-0084 | 0469.00-00 | Passive Activity Losses and Credits Limited | 06/30/2000 |
| 2013-0022 | 469.00-00 | Passive Activity Losses and Credits Limited | 06/28/2013 |
| 2001-0210 | 4001.00-00 | Passenger Vehicles | 09/24/2001 |
| 2002-0176 | 280F.05-10 | Passenger Automobiles | 09/30/2002 |
| 2005-0192 | 7701.02-00 | Partnerships v. Associations | 09/22/2005 |
| 2009-0214 | 7701.02-00 | Partnerships v. Associations | 12/31/2009 |
| 2016-0041 | 761.01-00 | Partnership | 06/24/2016 |
| 2001-0067 | 701.00-00 | Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business | 03/30/2001 |
| 2009-0127 | 170.12-03 | Partial Interests in Property | 06/27/2009 |
| 2010-0146 | 132.08-04; 132.10-00 | Parking; Transit Passes / Van Pools | 06/25/2010 |
| 2014-0017 | 132.08-04 | Parking | 06/27/2014 |
| 2017-0007 | 132.08-04 | Parking | 04/04/2017 |
| 2001-0113 | 4681.00-00 | Ozone Depleting Chemicals | 06/29/2001 |
| 2001-0230 | 121.01-02 | Ownership | 09/24/2001 |
| 2001-0012 | 6413.02-00 | Overpayments; Credit of Overpayment; Collection After Assessment | 03/30/2001 |
| 2001-0237 | 152.06-00 | Over 1/2 Support | 09/24/2001 |
| 2005-0056 | 141.01-04 | Output Facilities | 03/24/2005 |
| 2024-0009 | 132.05-00 | Other Individuals Treated as Employees | 06/28/2024 |
| 2006-0080 | 134.03-00 | Other Benefits Not Excludable | 09/14/2006 |
| 2010-0200 | 165.11-00 | Other | 09/30/2010 |
| 2010-0184 | 165.11-00 | Other | 09/30/2010 |
| 2010-0097 | 3402.19-00 | Other | 06/25/2010 |
| 2004-0118 | 164.12-00 | Other | 09/14/2004 |
| 2005-0131 | 62.14-00 | Other | 09/06/2005 |
| 2010-0014 | 3402.19-00 | Other | 03/17/2010 |
| 2009-0138 | 164.12-00 | Other | 09/25/2009 |
| 2005-0205 | 170.19-00 | Other | 12/15/2005 |
| 2005-0074 | 170.19-00 | Other | 06/22/2005 |
| 2005-0129 | 170.19-00 | Other | 09/06/2005 |
| 2012-0058 | 165.11-00 | Other | 09/28/2012 |
| 2012-0041 | 165.11-00 | Other | 06/29/2012 |
| 2005-0004 | 170.19-00 | Other | 03/30/2005 |
| 2010-0095 | 3402.19-00 | Other | 06/25/2010 |
| 2009-0072 | 164.12-00 | Other | 06/27/2009 |
| 2010-0034 | 164.12-00 | Other | 03/09/2010 |
| 2020-0001 | 506.00-00 | Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) | 03/27/2020 |
| 2003-0170 | 501.19-00 | Organization of Past or Present Armed Forces Members | 09/16/2003 |
| 2015-0039 | 7701.03-08 | Ordinary Trusts | 12/24/2015 |
