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 2501 - 2600 of 3078Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 2001-0158 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 06/29/2001 2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 06/29/2001 2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 06/29/2001 2001-0153 3111.00-00 Liability and Payment of Employer Tax 06/29/2001 2001-0152 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0151 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0150 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 06/29/2001 2001-0148 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/29/2001 2001-0147 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001 2001-0146 168.00-00 Modified Accelerated Cost Recovery System 06/29/2001 2001-0145 213.00-00 Medical, Dental, etc. Expenses 06/29/2001 2001-0144 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 06/29/2001 2001-0143 170.15-00 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/29/2001 2001-0142 32.02-00 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 06/29/2001 2001-0141 86.01-00 Social Security and Tier 1 Railroad Retirement Benefits; Computation 06/29/2001 2001-0140 368.00-00 Definitions Relating to Corporate Reorganizations 06/29/2001 2001-0139 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001 2001-0138 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001 2001-0137 4161.00-00 Sporting Goods Taxes 06/29/2001 2001-0136 501.04-04 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001 2001-0135 852.02-00 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 06/29/2001 2001-0134 25A.00-00 Hope and Lifetime Learning Credits 06/29/2001 2001-0133 168.20-05 Modified Accelerated Cost Recovery System; Classification of Property;... 06/29/2001 2001-0132 3121.02-08 Definitions; Employment; Services of Ministers or Members of an Order 06/29/2001 2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/29/2001 2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001 2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001 2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001 2001-0127 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001 2001-0126 6033.01-00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 06/29/2001 2001-0125 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0124 2.02-00 Definitions and Special Rules; Head of Household 06/29/2001 2001-0123 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 06/29/2001 2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 06/29/2001 2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/29/2001 2001-0119 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001 2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001 2001-0117 117.01-02 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 06/29/2001 2001-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0115 134.01-00 Certain Military Benefits; In General 06/29/2001 2001-0114 6011.00-00 General Requirement of Return, Statement, or List 06/29/2001 2001-0113 4681.00-00 Ozone Depleting Chemicals 06/29/2001 2001-0112 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0111 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0110 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0109 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0108 1362.02-00 Election by Small Business Corporation; Termination of Election 06/29/2001 2001-0107 3401.00-00 3401.01-00 Definitions; Wages Subject to Withholding 06/29/2001 2001-0106 1362.00-00 Election by Small Business Corporation 06/29/2001 2001-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0104 231.05-06 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 06/29/2001 2001-0103 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 06/29/2001 2001-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0101 6041.06-00 Information at Source; Exceptions 06/29/2001 2001-0100 6045.07-00 Returns of Brokers; Payments to Attorneys 06/29/2001 2001-0099 457.07-00 Deferred Compensation Plans of State and Local Governments and Tax Exe... 06/29/2001 2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001 2001-0097 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 06/29/2001 2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001 2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001 2001-0094 3402.12-00 Income Tax Collected at Source; Voluntary Withholding 06/29/2001 2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 06/29/2001 2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 06/29/2001 2001-0091 3121.01-01 Definitions; Wages; Back Pay 06/29/2001 2001-0090 132.00-00 Certain Fringe Benefits 06/29/2001 2001-0089 401.00-00 Qualified Pension, Profit-Sharing, and Stock BonusPlan 06/29/2001 2001-0088 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0087 3121.04-01 Definitions; Employees; Common Law Tests 06/29/2001 2001-0086 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0085 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0084 61.00-00 Gross Income v. Not Gross Income 06/29/2001 2001-0083 61.00-00 Gross Income v. Not Gross Income 06/29/2001 2001-0082 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001 2001-0081 25A.00-00 Hope and Lifetime Learning Credits 06/29/2001 2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001 2001-0079 3121-00 Definitions 06/29/2001 2001-0078 6109.00-00 Identifying Numbers 06/29/2001 2001-0077 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001 2001-0076 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001 2001-0075 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001 2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 03/30/2001 2001-0073 4221.00-00 Certain Tax-Free Sales 03/30/2001 2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 03/30/2001 2001-0071 3121.00-00 Definitions 03/30/2001 2001-0070 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001 2001-0069 3121.04-18 Insurance Salesmen 03/30/2001 2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 03/30/2001 2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 03/30/2001 2001-0066 213.05-00 Medical Care 03/30/2001 2001-0065 1.11-00 Maximum Capital Gains Rate 03/30/2001 2001-0064 4251.01-00 Imposition and Rate of Tax 03/30/2001 2001-0063 9114.03-02 Australia 03/30/2001 2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001 2001-0061 1362.00-00 Election by Small Business Corporation 03/31/2001 2001-0060 1362.00-00 Election by Small Business Corporation 03/30/2001 2001-0059 1362.00-00 Election by Small Business Corporation 03/30/2001 Pagination First page « First Previous page Previous … Page 22 Page 23 Page 24 Page 25 Current page 26 Page 27 Page 28 Page 29 Page 30 … Next page Next Last page Last »