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 1101 - 1200 of 3084
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 2008-0042 | UILC 1221.00-00 | Subject Capital Asset v. Not a Capital Asset | Release Date 09/23/2008 |
| Number 2008-0041 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income; Returns of Brokers | Release Date 09/23/2008 |
| Number 2008-0040 | UILC 3121.00-00 | Subject Definitions | Release Date 09/23/2008 |
| Number 2008-0039 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/24/2008 |
| Number 2008-0038 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 09/23/2008 |
| Number 2008-0037 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 09/23/2008 |
| Number 2008-0036 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/25/2008 |
| Number 2008-0035 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/25/2008 |
| Number 2008-0034 | UILC 1.00-00 | Subject Tax Imposed | Release Date 09/23/2008 |
| Number 2008-0033 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/24/2008 |
| Number 2008-0032 | UILC 62.02-02 | Subject Reimbursements | Release Date 09/23/2008 |
| Number 2008-0031 | UILC 61.53-01 | Subject Valuation Rules | Release Date 09/23/2008 |
| Number 2008-0030 | UILC 1301.00-00 | Subject Averaging of Farm Income | Release Date 09/23/2008 |
| Number 2008-0029 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 09/23/2008 |
| Number 2008-0028 | UILC 62.02-05 | Subject Tool / Equipment Rental | Release Date 09/23/2008 |
| Number 2008-0027 | UILC 86.01-00 | Subject Computation | Release Date 09/22/2008 |
| Number 2008-0026 | UILC 112.00-00 | Subject Combat Pay (Excluded v. Not Excluded) | Release Date 09/22/2008 |
| Number 2008-0025 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/24/2008 |
| Number 2008-0024 | UILC 9114.03-42 | Subject United Kingdom | Release Date 06/24/2008 |
| Number 2008-0023 | UILC 132.04-00 | Subject De Minimis Fringe | Release Date 06/24/2008 |
| Number 2008-0022 | UILC 104.04-00 | Subject Armed Services, etc. | Release Date 06/24/2008 |
| Number 2008-0021 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 06/24/2008 |
| Number 2008-0020 | UILC 104.03-00 | Subject Damages | Release Date 06/24/2008 |
| Number 2008-0019 | UILC 1402.00-00 | Subject Definitions | Release Date 06/24/2008 |
| Number 2008-0018 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 06/26/2008 |
| Number 2008-0017 | UILC 165.00-00 | Subject Deductions For Losses | Release Date 06/24/2008 |
| Number 2008-0016 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 06/24/2008 |
| Number 2008-0015 | UILC 86.01-04 | Subject Base Amount | Release Date 06/24/2008 |
| Number 2008-0014 | UILC 139B.00-00 | Subject Benefits Provided to Volunteer Firefighters and Emergency Medical Responders | Release Date 06/24/2008 |
| Number 2008-0013 | UILC 112.00-00 | Subject Combat Pay (Excluded v. Not Excluded) | Release Date 06/24/2008 |
| Number 2008-0012 | UILC 132.03-00 | Subject Working Condition Fringe | Release Date 06/24/2008 |
| Number 2008-0011 | UILC 1402.00-00 | Subject Definitions | Release Date 06/24/2008 |
| Number 2008-0010 | UILC 170.04-00 | Subject Unreimbursed Expenditures | Release Date 06/24/2008 |
| Number 2008-0009 | UILC 139B.00-00 | Subject Benefits Provided to Volunteer Firefighters and Emergency Medical Responders | Release Date 06/24/2008 |
| Number 2008-0008 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 06/26/2008 |
| Number 2008-0007 | UILC 1400I.00-00 | Subject Commercial Revitalization Deduction | Release Date 03/25/2008 |
| Number 2008-0006 | UILC 3121.01-14 | Subject Non-Plan Payments for Sickness, Accident, etc. | Release Date 03/27/2008 |
| Number 2008-0005 | UILC 62.02-05 | Subject Tool / Equipment Rental | Release Date 03/25/2008 |
| Number 2008-0004 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 03/25/2008 |
| Number 2008-0003 | UILC 86.01-00 | Subject Computation | Release Date 03/25/2008 |
| Number 2008-0002 | UILC 3121.02-05 | Subject If Employed in States Where There are Political Subdivisions or Instrumentalities | Release Date 03/27/2008 |
| Number 2008-0001 | UILC 3121.01-14 | Subject Non-Plan Payments for Sickness, Accident, etc. | Release Date 03/25/2008 |
| Number 2007-0046 | UILC 1031.05-00 | Subject Deferred Exchanges | Release Date 12/26/2007 |
| Number 2007-0045 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/26/2007 |
| Number 2007-0044 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/26/2007 |
| Number 2007-0043 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/26/2007 |
| Number 2007-0042 | UILC 112.00-00 | Subject Combat Pay (Excluded v. Not Excluded) | Release Date 12/21/2007 |
| Number 2007-0041 | UILC 3121.01-00 | Subject Wages | Release Date 09/21/2007 |
| Number 2007-0040 | UILC 62.02-05 | Subject Tool / Equipment Rental | Release Date 09/21/2007 |
| Number 2007-0039 | UILC 152.00-00 | Subject Dependent Defined | Release Date 09/21/2007 |
| Number 2007-0038 | UILC 83.00-00 | Subject Property Transferred in Connection With Performance of Services | Release Date 09/21/2007 |
| Number 2007-0037 | UILC 213.05-00 | Subject Medical Care | Release Date 09/21/2007 |
| Number 2007-0036 | UILC 1031.05-00 | Subject Deferred Exchanges | Release Date 09/21/2007 |
| Number 2007-0035 | UILC 170.01-00 | Subject Time of Making Contribution | Release Date 09/21/2007 |
| Number 2007-0034 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 09/21/2007 |
| Number 2007-0033 | UILC 1301.00-00 | Subject Averaging of Farm Income | Release Date 09/27/2007 |
| Number 2007-0032 | UILC 55.01-01 | Subject Computation | Release Date 09/18/2007 |
| Number 2007-0031 | UILC 179D.00-00 | Subject Energy Efficient Commercial Building Property Deduction | Release Date 09/18/2007 |
| Number 2007-0030 | UILC 274.10-00 | Subject Qualified Nonpersonal Use Vehicle | Release Date 09/18/2007 |
| Number 2007-0029 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 06/20/2007 |
| Number 2007-0028 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 06/20/2007 |
| Number 2007-0027 | UILC 170.18-00 | Subject Recordkeeping and Return Requirements | Release Date 06/08/2007 |
| Number 2007-0026 | UILC 55.01-01 | Subject Computation | Release Date 06/08/2007 |
| Number 2007-0025 | UILC 132.00-00 | Subject Certain Fringe Benefits | Release Date 06/18/2007 |
| Number 2007-0024 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 06/08/2007 |
| Number 2007-0023 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 06/08/2007 |
| Number 2007-0022 | UILC 170.02-01 | Subject Food ISP - Contributions of Food Inventory to a Charitable Organization | Release Date 06/15/2007 |
| Number 2007-0021 | UILC 3121.02-07 | Subject Mandatory Coverage of State, etc., Employees | Release Date 06/18/2007 |
| Number 2007-0020 | UILC 1402.00-00 | Subject Definitions | Release Date 06/08/2007 |
| Number 2007-0019 | UILC 1402.00-00 | Subject Definitions | Release Date 06/18/2007 |
| Number 2007-0018 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 06/15/2007 |
| Number 2007-0017 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 06/08/2007 |
| Number 2007-0016 | UILC 7508A.00-00 | Subject Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | Release Date 06/08/2007 |
| Number 2007-0015 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 06/15/2007 |
| Number 2007-0014 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 03/20/2007 |
| Number 2007-0013 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 03/22/2007 |
| Number 2007-0012 | UILC 1402.00-00 | Subject Definitions | Release Date 03/12/2007 |
| Number 2007-0011 | UILC 1402.00-00 | Subject Definitions | Release Date 03/20/2007 |
| Number 2007-0010 | UILC 1402.00-00 | Subject Definitions | Release Date 03/12/2007 |
| Number 2007-0009 | UILC 1031.05-00 | Subject Deferred Exchanges | Release Date 03/12/2007 |
| Number 2007-0008 | UILC 179.02-00 | Subject Election | Release Date 03/12/2007 |
| Number 2007-0007 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 02/12/2007 |
| Number 2007-0006 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 02/12/2007 |
| Number 2007-0005 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 02/12/2007 |
| Number 2007-0004 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 02/12/2007 |
| Number 2007-0003 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 02/12/2007 |
| Number 2007-0002 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 03/01/2007 |
| Number 2007-0001 | UILC 48B.00-00 | Subject Qualifying Gasification Project Credit | Release Date 02/12/2007 |
| Number 2006-0098 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 12/28/2006 |
| Number 2006-0097 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/28/2006 |
| Number 2006-0096 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/28/2006 |
| Number 2006-0095 | UILC 3121.10-01 | Subject In General | Release Date 12/06/2006 |
| Number 2006-0094 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/06/2006 |
| Number 2006-0093 | UILC 3121.02-06 | Subject Voluntary Coverage of State, etc., Employees | Release Date 12/28/2006 |
| Number 2006-0092 | UILC 134.00-00 | Subject Certain Military Benefits | Release Date 12/06/2006 |
| Number 2006-0091 | UILC 83.00-00 | Subject Property Transferred in Connection With Performance of Services | Release Date 12/06/2006 |
| Number 2006-0090 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 12/06/2006 |
| Number 2006-0089 | UILC 132.03-00 | Subject Working Condition Fringe | Release Date 12/06/2006 |
| Number 2006-0088 | UILC 213.00-00 | Subject Medical, Dental, etc., Expenses | Release Date 12/06/2006 |
| Number 2006-0087 | UILC 104.04-00 | Subject Armed Services, etc. | Release Date 12/05/2006 |
