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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 2005-0211 UILC 3121.02-11 Sijè Nonresident Aliens Dat Piblikasyon 12/28/2005
Nimewo 2005-0210 UILC 1397.00-00 Sijè Empowerment Zone - Other definitions and special rules Dat Piblikasyon 12/28/2005
Nimewo 2005-0209 UILC 1400I.00-00 Sijè Commercial Revitalization Deduction Dat Piblikasyon 12/28/2005
Nimewo 2005-0208 UILC 6050P.00-00 Sijè Returns Relating to Cancellation of Indebtedness by Certain Financial Entities Dat Piblikasyon 12/15/2005
Nimewo 2005-0207 UILC 6050P.00-00 Sijè Returns Relating to Cancellation of Indebtedness by Certain Financial Entities Dat Piblikasyon 12/15/2005
Nimewo 2005-0206 UILC 6103.01-00 Sijè General Rule Dat Piblikasyon 12/28/2005
Nimewo 2005-0205 UILC 170.19-00 Sijè Other Dat Piblikasyon 12/15/2005
Nimewo 2005-0204 UILC 3121.16-02 Sijè Nonqualified Deferred Compensation Plans Dat Piblikasyon 12/15/2005
Nimewo 2005-0203 UILC 6103.01-00 Sijè General Rule Dat Piblikasyon 12/14/2005
Nimewo 2005-0202 UILC 409A.00-00 Sijè Nonqualified Deferred Compensation Dat Piblikasyon 12/27/2005
Nimewo 2005-0201 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/14/2005
Nimewo 2005-0200 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/12/2005
Nimewo 2005-0199 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/14/2005
Nimewo 2005-0198 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 12/28/2005
Nimewo 2005-0197 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/22/2005
Nimewo 2005-0196 UILC 121.00-00 Sijè Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) Dat Piblikasyon 09/22/2005
Nimewo 2005-0195 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/22/2005
Nimewo 2005-0194 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/22/2005
Nimewo 2005-0193 UILC 62.14-00 Sijè Adjusted Gross Income Defined; Other Dat Piblikasyon 09/22/2005
Nimewo 2005-0192 UILC 7701.02-00 Sijè Partnerships v. Associations Dat Piblikasyon 09/22/2005
Nimewo 2005-0191 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0190 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0189 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0188 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 09/22/2005
Nimewo 2005-0187 UILC 6045.08-00 Sijè Form and Content of Required Report Dat Piblikasyon 09/22/2005
Nimewo 2005-0186 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 09/22/2005
Nimewo 2005-0185 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 09/22/2005
Nimewo 2005-0184 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0183 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 09/22/2005
Nimewo 2005-0182 UILC 9114.03-42 Sijè United Kingdom Dat Piblikasyon 09/22/2005
Nimewo 2005-0181 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0180 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0179 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0178 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0177 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0176 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0175 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0174 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0173 UILC 1362.02-01 Sijè Revocation Dat Piblikasyon 09/22/2005
Nimewo 2005-0172 UILC 6041.03-00 Sijè Fixed or Determinable Gains, Profits, or Income Dat Piblikasyon 09/21/2005
Nimewo 2005-0171 UILC 1012.13-01 Sijè Identification of Shares Dat Piblikasyon 09/21/2005
Nimewo 2005-0170 UILC 1221.03-01 Sijè Similar Property Dat Piblikasyon 09/21/2005
Nimewo 2005-0169 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/21/2005
Nimewo 2005-0168 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0167 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0166 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/21/2005
Nimewo 2005-0165 UILC 1031.00-00 Sijè Exchange of Property Held for Productive Use or Investment Dat Piblikasyon 09/21/2005
Nimewo 2005-0164 UILC 6050P.00-00 Sijè Returns Relating to Cancellation of Indebtedness by Certain Financial Entities Dat Piblikasyon 09/21/2005
Nimewo 2005-0163 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0162 UILC 9114.03-13 Sijè Germany Dat Piblikasyon 09/22/2005
Nimewo 2005-0161 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0160 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0159 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/21/2005
Nimewo 2005-0158 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0157 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0156 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/21/2005
Nimewo 2005-0155 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0154 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0153 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 09/21/2005
Nimewo 2005-0152 UILC 1362.02-01 Sijè Revocation Dat Piblikasyon 09/22/2005
Nimewo 2005-0151 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0150 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/21/2005
Nimewo 2005-0149 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0148 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/22/2005
Nimewo 2005-0147 UILC 162.01-03 Sijè Trade or Business v. Hobby Dat Piblikasyon 09/21/2005
Nimewo 2005-0146 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/21/2005
Nimewo 2005-0145 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/21/2005
Nimewo 2005-0144 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 09/21/2005
Nimewo 2005-0143 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/21/2005
Nimewo 2005-0142 UILC 1362.02-01 Sijè Revocation Dat Piblikasyon 09/21/2005
Nimewo 2005-0141 UILC 170.00-00 Sijè Charitable, Etc. Contributions and Gifts Dat Piblikasyon 09/07/2005
Nimewo 2005-0140 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/07/2005
Nimewo 2005-0139 UILC 451.00-00 Sijè General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Dat Piblikasyon 09/07/2005
Nimewo 2005-0138 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/07/2005
Nimewo 2005-0137 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/07/2005
Nimewo 2005-0136 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/07/2005
Nimewo 2005-0135 UILC 170.15-00 Sijè Standard Mileage Rate Dat Piblikasyon 09/07/2005
Nimewo 2005-0134 UILC 168.20-00 Sijè Classification of Property Dat Piblikasyon 09/07/2005
Nimewo 2005-0133 UILC 132.08-05 Sijè Gyms and Athletic Facilities Dat Piblikasyon 09/07/2005
Nimewo 2005-0132 UILC 1031.00-00 Sijè Exchange of Property Held for Productive Use or Investment Dat Piblikasyon 09/07/2005
Nimewo 2005-0131 UILC 62.14-00 Sijè Other Dat Piblikasyon 09/06/2005
Nimewo 2005-0130 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/19/2005
Nimewo 2005-0129 UILC 170.19-00 Sijè Other Dat Piblikasyon 09/06/2005
Nimewo 2005-0128 UILC 61.30-00 Sijè Assignments Dat Piblikasyon 09/06/2005
Nimewo 2005-0127 UILC 61.30-00 Sijè Assignments Dat Piblikasyon 09/06/2005
Nimewo 2005-0126 UILC 911.08-00 Sijè Amounts Paid By U.S. or Agency Thereof Dat Piblikasyon 09/06/2005
Nimewo 2005-0125 UILC 1012.13-01 Sijè Identification of Shares Dat Piblikasyon 09/06/2005
Nimewo 2005-0124 UILC 62.02-05 Sijè Tool / Equipment Rental Dat Piblikasyon 09/06/2005
Nimewo 2005-0123 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 09/06/2005
Nimewo 2005-0122 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/06/2005
Nimewo 2005-0121 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/22/2005
Nimewo 2005-0120 UILC 1211.00-00 Sijè Limitation on Capital Losses Dat Piblikasyon 09/22/2005
Nimewo 2005-0119 UILC 1362.02-01 Sijè Revocation Dat Piblikasyon 09/06/2005
Nimewo 2005-0118 UILC 170.12-07 Sijè Expectation of Benefit Dat Piblikasyon 06/23/2005
Nimewo 2005-0117 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 06/23/2005
Nimewo 2005-0116 UILC 9114.03-03 Sijè Austria Dat Piblikasyon 06/23/2005
Nimewo 2005-0115 UILC 3121.02-05 Sijè If Employed in States Where There are Political Subdivisions or Instrumentalities Dat Piblikasyon 06/23/2005
Nimewo 2005-0114 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 06/23/2005
Nimewo 2005-0113 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 06/23/2005
Nimewo 2005-0112 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 06/23/2005