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. Showing 2201 - 2300 of 3078Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 2002-0146 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/30/2002 2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 09/26/2002 2002-0144 1402.03-00 Trade or Business (Reference to Section 162) 09/30/2002 2002-0143 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/26/2002 2002-0142 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/30/2002 2002-0141 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 09/25/2002 2002-0140 1402.12-00 Termination Payments to Insurance Agents 09/25/2002 2002-0139 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 09/30/2002 2002-0138 501.03-05 Corporations 09/25/2002 2002-0137 1.11-00 Maximum Capital Gains Rate 09/25/2002 2002-0136 3231.01-00 Employers v. Not Employers 09/25/2002 2002-0135 3231.01-00 Employers v. Not Employers 09/25/2002 2002-0134 3231.01-00 Employers v. Not Employers 09/25/2002 2002-0133 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 09/30/2002 2002-0132 3402.05-00 Withholding Exemptions and Exemption Certificates 09/24/2002 2002-0131 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0130 6655.04-02 Time For Payment 09/24/2002 2002-0129 911.00-00 Citizens or Residents of the United States Living Abroad 09/24/2002 2002-0128 3231.01-00 Employers v. Not Employers 09/24/2002 2002-0127 3231.01-00 Employers v. Not Employers 09/24/2002 2002-0126 3231.01-00 Employers v. Not Employers 09/24/2002 2002-0125 3231.01-00 Employers v. Not Employers 09/24/2002 2002-0124 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/26/2002 2002-0123 1362.02-01 Revocation 09/24/2002 2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 09/30/2002 2002-0121 1362.00-00 Index Number: 9100.00-00 Election by Small Business Corporation 2002-0121 Extension of Time for Making Certain Elections 09/24/2002 2002-0120 6045.08-00 Form and Content of Required Report 09/24/2002 2002-0119 1362.00-00 Election by Small Business Corporation 09/24/2002 2002-0118 3231.01-00 Employers v. Not Employers 09/24/2002 2002-0117 132.10-00 Transit Passes / Van Pools 09/24/2002 2002-0116 132.10-00 Transit Passes / Van Pools 09/24/2002 2002-0115 3231.01-00 Employers v. Not Employers 09/24/2002 2002-0114 3231.01-00 Employers v. Not Employers 09/24/2002 2002-0113 132.10-00 Transit Passes / Van Pools 09/24/2002 2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/24/2002 2002-0111 86.02-00 Social Security Benefit 07/02/2002 2002-0110 1362.00-00 Election by Small Business Corporation 06/25/2002 2002-0109 1362.00-00 Election by Small Business Corporation 06/25/2002 2002-0108 1362.00-00 Election by Small Business Corporation 06/25/2002 2002-0107 3231.01-00 Employers v. Not Employers 07/02/2002 2002-0106 3231.01-00 Employers v. Not Employers 06/25/2002 2002-0105 861.00-00 Income From Sources Within the U.S. 07/02/2002 2002-0104 1362.02-01 Revocation 06/25/2002 2002-0103 3121.02-07 Mandatory Coverage of State, etc., Employees 06/25/2002 2002-0102 6041.00-00 Information at Source 06/25/2002 2002-0101 262.00-00 Personal, Living, and Family Expenses 06/25/2002 2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/25/2002 2002-0099 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002 2002-0098 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 06/25/2002 2002-0097 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 06/25/2002 2002-0096 3121.02-00 Employment 07/02/2002 2002-0095 3231.01-00 Employers v. Not Employers 06/25/2002 2002-0094 3121.01-22 Stock-based Remuneration and Stock Options 06/25/2002 2002-0093 1362.00-00 Employers v. Not Employers 06/25/2002 2002-0092 3231.01-00 Employers v. Not Employers 07/02/2002 2002-0091 1362.00-00 Election by Small Business Corporation 07/02/2002 2002-0090 1362.00-00 Election by Small Business Corporation 06/25/2002 2002-0089 1362.00-00 Election by Small Business Corporation 06/25/2002 2002-0088 1362.00-00 Election by Small Business Corporation 07/02/2002 2002-0087 1362.00-00 Election by Small Business Corporation 06/25/2002 2002-0086 1362.00-00 Election by Small Business Corporation 06/25/2002 2002-0085 3231.01-00 Employers v. Not Employers 07/02/2002 2002-0084 3231.01-00 Employers v. Not Employers 07/02/2002 2002-0083 3231.01-00 Employers v. Not Employers 07/02/2002 2002-0082 3231.01-00 Employers v. Not Employers 07/02/2002 2002-0081 3231.01-00 Employers v. Not Employers 06/25/2002 2002-0080 3231.01-00 Employers v. Not Employers 06/25/2002 2002-0079 861.00-00 Income From Sources Within the U.S. 07/02/2002 2002-0078 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/25/2002 2002-0077 213.05-00 Medical Care 06/24/2002 2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 06/25/2002 2002-0075 179.00-00 Election to Expense Certain Depreciable Business Assets 07/02/2002 2002-0074 6041.00-00 Information at Source 06/24/2002 2002-0073 501.07-05 Business with Nonmembers 06/25/2002 2002-0072 179.00-00 Election to Expense Certain Depreciable Business Assets 06/24/2002 2002-0071 198.00-00 Expensing of Environmental Remediation Costs 06/25/2002 2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/02/2002 2002-0069 72.02-00 Investment in Contract 06/24/2002 2002-0068 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 06/24/2002 2002-0067 9999.98-00 Not Able to Identify Under Present List 06/24/2002 2002-0066 9999.98-00 Not Able to Identify Under Present List 06/24/2002 2002-0063 911.11-01 Timely filed returns 06/24/2002 2002-0062 1362.00-00 Election by Small Business Corporation 06/24/2002 2002-0061 1362.00-00 Election by Small Business Corporation 06/24/2002 2002-0060 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002 2002-0059 162.08-04 Index Number: 162.13-03 Reimbursement 2002-0059 Travel 06/24/2002 2002-0058 1362.00-00 Election by Small Business Corporation 06/24/2002 2002-0057 368.05-00 Recapitalization (Type "E") 06/21/2002 2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 06/21/2002 2002-0055 1362.00-00 Election by Small Business Corporation 06/21/2002 2002-0053 1362.00-00 Election by Small Business Corporation 06/21/2002 2002-0052 1362.00-00 Election by Small Business Corporation 06/21/2002 2002-0051 1362.00-00 Election by Small Business Corporation 07/02/2002 2002-0050 1362.00-00 Election by Small Business Corporation 06/21/2002 2002-0049 1362.00-00 Election by Small Business Corporation 07/02/2002 2002-0048 1362.00-00 Election by Small Business Corporation 06/21/2002 2002-0047 1362.00-00 Election by Small Business Corporation 06/19/2002 2002-0046 9114.03-38 Switzerland 03/29/2002 2002-0045 1362.00-00 Election by Small Business Corporation 03/20/2002 2002-0044 3121.01-22 Stock-based Remuneration and Stock Options 03/29/2002 Pagination First page « First Previous page Previous … Page 19 Page 20 Page 21 Page 22 Current page 23 Page 24 Page 25 Page 26 Page 27 … Next page Next Last page Last »
