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. 正在显示 801 - 900 of 3069寻求帮助 发现 显示每一页 2550100200 搜索清除 编号 UILC 主题 发布日期 2000-0055 453.00-00 Installment Method (Available v. Not Available) 06/30/2000 2000-0041 453.00-00 Installment Method (Available v. Not Available) 06/30/2000 2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009 2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009 2004-0089 451.23-00 Special Rules for Crop Insurance Proceeds 06/29/2004 2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009 2006-0035 451.20-00 Cash Method 08/30/2006 2015-0006 451.20-00 Cash Method 03/27/2015 2009-0151 451.14-06; 1272.00-00 Interest; Current Inclusion in Income of Original Issue Discount 09/25/2009 2006-0014 451.14-00 Constructive Receipt 03/21/2006 2001-0044 451.14-00 Constructive Receipt 03/30/2001 2004-0006 451.13-01 Services (Rev. Rul. 71-21) 03/30/2004 2004-0067 451.13-01 Services (Rev. Rul. 71-21) 03/26/2004 2004-0167 451.13-00 Prepaid and Advance Income 09/16/2004 2012-0039 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/29/2012 2005-0139 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 09/07/2005 2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 04/03/2006 2000-0092 45.03-00 Electricity Produced from Certain Renewable Sources; Definitions 06/30/2000 2010-0025 45.00-00; 48.00-00 Electricity Produced from Certain Renewable Sources; Reforestation Credit 03/08/2010 2005-0222 45.00-00 Electricity Produced from Certain Renewable Sources 12/28/2005 2010-0037 45.00-00 Electricity Produced from Certain Renewable Sources 03/09/2010 2002-0201 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 09/30/2002 2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/30/2001 2002-0243 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002 2003-0030 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 02/26/2003 2002-0244 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002 2003-0029 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/28/2003 2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 06/25/2010 2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 06/25/2010 2010-0148 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 06/25/2010 2003-0248 444.00-00 Election of Taxable Year Other Than Required Year 12/15/2003 2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 06/24/2011 2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 06/27/2009 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 2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 12/30/2010 2012-0021 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 03/23/2012 2004-0050 44.00-00 Purchase of New Principal Residence 03/17/2004 2003-0195 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 09/16/2003 2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 06/26/2015 2002-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/23/2002 2000-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/29/2000 2002-0060 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002 2001-0268 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/10/2001 2002-0078 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/25/2002 2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001 2001-0267 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/11/2001 2001-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001 2001-0203 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001 2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001 2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001 2000-0004 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/31/2000 2001-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001 2001-0278 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/10/2001 2002-0124 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/26/2002 2001-0204 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001 2002-0099 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002 2000-0013 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/30/2000 2001-0248 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001 2001-0164 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001 2000-0034 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/30/2000 2001-0070 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001 2001-0190 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001 2002-0142 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/30/2002 2001-0233 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001 2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001 2001-0201 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/24/2001 2002-0146 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/30/2002 2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001 2001-0064 4251.01-00 Imposition and Rate of Tax 03/30/2001 2000-0126 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/30/2000 2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/29/2001 2005-0031 424.01-00 Modification, Extension or Renewal of Options 03/22/2005 2001-0073 4221.00-00 Certain Tax-Free Sales 03/30/2001 2000-0088 42.09-00 Low-Income Housing Credit; Definitions and Special Rules 06/30/2000 2001-0292 42.08-01 Time for Making Allocation 12/10/2001 2004-0061 42.00-00 Low-Income Housing Credit 03/25/2004 2009-0235 42.00-00 Low-Income Housing Credit 12/31/2009 2001-0137 4161.00-00 Sporting Goods Taxes 06/29/2001 2017-0026 415.01-02 Adjustment to Benefit 09/29/2017 2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/24/2016 2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017 2019-0021 415.00-00; 415.01-08 Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans 09/27/2019 2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018 2012-0047 414.07-00 Governmental Plan 09/28/2012 2012-0044 414.07-00 Governmental Plan 09/28/2012 2016-0044 414.07-00 Governmental Plan 10/12/2016 2012-0050 414.07-00 Governmental Plan 09/28/2012 2012-0053 414.07-00 Governmental Plan 09/28/2012 2012-0049 414.07-00 Governmental Plan 09/28/2012 2012-0051 414.07-00 Governmental Plan 09/28/2012 2012-0046 414.07-00 Governmental Plan 09/28/2012 2012-0048 414.07-00 Governmental Plan 09/28/2012 2012-0054 414.07-00 Governmental Plan 09/28/2012 2016-0047 414.07-00 Governmental Plan 10/12/2016 2012-0052 414.07-00 Governmental Plan 09/28/2012 2012-0045 414.07-00 Governmental Plan 09/28/2012 2015-0037 412.06-00 Minimum Funding Waiver 12/24/2015 2020-0034 411.00-00 Minimum Vesting Standards 12/31/2020 2022-0006 410.02-00 Eligibility 06/24/2022 2006-0004 409A.00-00 Nonqualified Deferred Compensation 03/21/2006 Pagination First page « 首页 Previous page 前一页 … Page 5 Page 6 Page 7 Page 8 当前页面 9 Page 10 Page 11 Page 12 Page 13 … Next page 下一页 Last page 最后一页 »