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 701 - 800 of 3062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 2005-0053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005 2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001 2010-0051 501.02-00 Title-Holding Company 06/25/2010 2005-0198 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/28/2005 2000-0251 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0251 Excess Benefit Transaction 2000-0251 Failure to File Certain Information Returns, Registration Stateme 12/29/2000 2000-0189 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000 2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/21/2005 2016-0067 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2016 2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017 2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017 2016-0078 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/08/2017 2013-0025 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 09/27/2013 2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 12/24/2015 2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 08/30/2006 2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017 2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017 2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018 2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019 2016-0052 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016 2016-0055 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016 2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/24/2016 2021-0011 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/25/2021 2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 01/08/2017 2017-0027 4980B.03-00 Applicable Premium 12/29/2017 2018-0014 4980B.02-00 Continuation Coverage Requirements 06/29/2018 2016-0043 4980B.02-00 Continuation Coverage Requirements 10/12/2016 2016-0045 4980B.00-00; 4980B.02-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00 et. seq.); Continuation Coverage Requirements 10/12/2016 2023-0009 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 11/17/2023 2003-0014 4958.00-00 Excess Benefit Transaction 02/06/2003 2003-0116 4945.04-06 Definition of Taxable Expenditure; Expenditure Responsibility 06/26/2003 2014-0001 4945.04-06 Expenditure Responsibility 03/28/2014 2003-0158 4942.03-05; 4945.04-05 Qualifying Distribution; Grants to Organizations 09/16/2003 2006-0057 4941.04-00 Definition of Self-Dealing 08/30/2006 2007-0001 48B.00-00 Qualifying Gasification Project Credit 02/12/2007 2006-0084 48B.00-00 Qualifying Gasification Project Credit 12/05/2006 2006-0082 48B.00-00 Qualifying Gasification Project Credit 12/05/2006 2007-0006 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007 2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006 2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006 2007-0005 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007 2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 03/01/2007 2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006 2007-0007 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007 2007-0018 48A.00-00 Qualifying Advanced Coal Project Credit 06/15/2007 2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 12/06/2006 2006-0066 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006 2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007 2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006 2004-0114 482.08-00 Interest 06/29/2004 2006-0038 48.01-01 In General 08/30/2006 2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 12/06/2011 2009-0238 48.00-00 Energy Credit; Reforestation Credit 12/31/2009 2003-0181 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/2003 2003-0182 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/2003 2003-0203 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/29/2003 2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 12/29/2000 2016-0076 47.00-00; 168.29-02 Rehabilitation Credit; Tax-Exempt Use Property 01/08/2017 2009-0229 469.00-00 Passive Activity Losses and Credits Limited 12/31/2009 2013-0022 469.00-00 Passive Activity Losses and Credits Limited 06/28/2013 2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 09/21/2001 2000-0059 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000 2000-0076 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000 2000-0077 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000 2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 12/29/2000 2001-0113 4681.00-00 Ozone Depleting Chemicals 06/29/2001 2006-0020 461.15-00 Accrual of Real Property Taxes 03/21/2006 2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/25/2010 2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011 2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011 2016-0068 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans 10/12/2016 2004-0207 457.10-00 Ineligible Plans 12/22/2004 2003-0082 457.09-05 Certain Plans Excepted 06/16/2003 2004-0177 457.09-04 Transfers Between Plans 12/22/2004 2002-0202 457.09-04 Transfers Between Plans 10/01/2002 2005-0010 457.09-04 Transfers Between Plans 03/21/2005 2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 12/29/2000 2004-0192 457.08-01 Eligible Employer 12/22/2004 2004-0208 457.08-01 Eligible Employer 12/22/2004 2018-0024 457.07-02 Unforeseeable Emergency 09/28/2018 2015-0003 457.07-02 Unforeseeable Emergency 03/27/2015 2003-0109 457.07-02 Unforeseeable Emergency 06/26/2003 2001-0099 457.07-00 Deferred Compensation Plans of State and Local Governments and Tax Exe... 06/29/2001 2004-0062 457.07-00 Distribution Requirements Index Number: 402.08-00 Rollover Contributions 03/25/2004 2002-0149 457.07-00 Distribution Requirements 09/26/2002 2001-0219 457.07-00 Distribution Requirements 09/24/2001 2001-0242 457.07-00 Distribution Requirements 09/24/2001 2002-0222 457.05-09 Index Number: 457.12-01 Deferrals as Property of Employer 2002-0222 Trusts 12/23/2002 2001-0299 457.05-06 Limited Catch-up 12/10/2001 2001-0232 457.05-05 Maximum Deferrals 09/24/2001 2001-0208 457.05-01 Plan 09/25/2001 2000-0072 457.03-00 Deferred Compensation Plans of State and Local Governments and Ta 06/30/2000 2019-0026 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/27/2019 2003-0184 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/03/2003 2003-0197 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/16/2003 2001-0298 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/10/2001 2011-0013 455.00-00; 455.02-00 Prepaid Subscription Income; Election 03/25/2011 2002-0185 454.01-02 Cash Basis Taxpayers 09/30/2002 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 2004-0089 451.23-00 Special Rules for Crop Insurance Proceeds 06/29/2004 Pagination First page « 首页 Previous page 前一页 … Page 4 Page 5 Page 6 Page 7 当前页面 8 Page 9 Page 10 Page 11 Page 12 … Next page 下一页 Last page 最后一页 »