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 1601 - 1700 of 3078Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 2004-0137 1362.00-00 Election by Small Business Corporation 09/01/2004 2004-0136 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0135 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0134 179.00-00 Election to Expense Certain Depreciable Business Assets 09/01/2004 2004-0133 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0132 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0131 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0130 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0129 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0128 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 09/01/2004 2004-0126 3231.01-00 Employers v. Not Employers 09/01/2004 2004-0125 61.22-01 Insolvency 09/01/2004 2004-0124 3121.01-16 Agricultural Labor 09/14/2004 2004-0123 62.02-05 Tool / Equipment Rental 09/14/2004 2004-0122 132.03-00 Working Condition Fringe 09/14/2004 2004-0121 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/14/2004 2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 09/14/2004 2004-0119 3121.01-00 Wages 09/14/2004 2004-0118 164.12-00 Other 09/14/2004 2004-0117 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 06/29/2004 2004-0116 1362.00-00 Election by Small Business Corporation 06/29/2004 2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 06/29/2004 2004-0114 482.08-00 Interest 06/29/2004 2004-0113 9999.98-00 Not Able to Identify Under Present List 06/29/2004 2004-0112 179.02-00 Election 06/29/2004 2004-0111 911.11-03 Reelection 06/29/2004 2004-0110 1362.00-00 Election by Small Business Corporation 06/29/2004 2004-0109 9999.98-00 Not Able to Identify Under Present List 06/29/2004 2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 06/28/2004 2004-0107 9100.00-00 Extension of Time for Making Certain Elections 06/28/2004 2004-0106 1362.00-00 Election by Small Business Corporation 06/29/2004 2004-0105 1362.01-03 Late Elections 06/29/2004 2004-0104 1362.01-03 Late Elections 06/29/2004 2004-0103 1362.01-03 Late Elections 06/29/2004 2004-0102 1362.01-03 Late Elections 06/29/2004 2004-0101 892.07-00 International Organizations Qualifying for Exemption Under Section 892 06/28/2004 2004-0100 1362.01-03 Late Elections 06/28/2004 2004-0099 1362.00-00 Election by Small Business Corporation 06/28/2004 2004-0098 1362.00-00 Election by Small Business Corporation 06/28/2004 2004-0097 1362.00-00 Election by Small Business Corporation 06/28/2004 2004-0096 1362.00-00 Election by Small Business Corporation 06/28/2004 2004-0095 1362.01-03 Late Elections 06/28/2004 2004-0094 3121.02-10 Student Employee of School, etc. 06/28/2004 2004-0093 170.09-01 United States, States, Political Subdivisions, Etc. 06/28/2004 2004-0092 402.01-00 Exempt Trust 06/29/2004 2004-0091 170.12-07 Expectation of Benefit 06/28/2004 2004-0090 213.05-05 Special Education 06/28/2004 2004-0089 451.23-00 Special Rules for Crop Insurance Proceeds 06/29/2004 2004-0088 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 06/28/2004 2004-0087 7436.00-00 Proceedings for Determination of Employment Status 06/29/2004 2004-0086 162.07-00 Compensation 06/28/2004 2004-0085 3121.01-11 Supplemental Unemployment Benefit Plans 06/29/2004 2004-0084 151.03-03 Student 06/28/2004 2004-0083 3402.00-00 Income Tax Collected at Source 06/28/2004 2004-0082 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 06/28/2004 2004-0081 61.40-00 Governmental Benefits and Subsidies 06/28/2004 2004-0080 9999.00-00 Miscellaneous Issues 06/28/2004 2004-0079 29.00-00 Credits for Producing Fuel From a Nonconventional Source (Section 44 Redesignated as Section 29) 03/29/2004 2004-0078 1362.01-03 Late Elections 03/29/2004 2004-0077 1362.01-03 Late Elections 03/29/2004 2004-0076 1362.01-03 Late Elections 03/29/2004 2004-0075 1362.02-01 Revocation 03/29/2004 2004-0074 1362.01-03 Late Elections 03/29/2004 2004-0073 1362.01-03 Late Elections 03/29/2004 2004-0072 1362.01-03 Late Elections 03/29/2004 2004-0071 1362.01-03 Late Elections 03/29/2004 2004-0070 1362.02-01 Revocation 03/29/2004 2004-0069 9999.98-00 Not Able to Identify Under Present List 03/30/2004 2004-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 03/29/2004 2004-0067 451.13-01 Services (Rev. Rul. 71-21) 03/26/2004 2004-0066 168.00-00 Modified Accelerated Cost Recovery System 03/26/2004 2004-0065 6402.00-00 Authority to Make Credits or Refunds 03/26/2004 2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 03/25/2004 2004-0063 162.08-06 Commuting 03/25/2004 2004-0062 457.07-00 Distribution Requirements Index Number: 402.08-00 Rollover Contributions 03/25/2004 2004-0061 42.00-00 Low-Income Housing Credit 03/25/2004 2004-0060 3121.01-00 Wages 03/25/2004 2004-0059 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 03/25/2004 2004-0058 3121.00-00 Definitions 03/25/2004 2004-0057 3231.01-00 Employers v. Not Employers 03/24/2004 2004-0056 103.12-00 Transitional Rules 03/24/2004 2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 03/24/2004 2004-0054 6050E.00-00 State and Local Income Tax Refunds 03/30/2004 2004-0053 1362.00-00 Election by Small Business Corporation 03/17/2004 2004-0052 1362.00-00 Election by Small Business Corporation 03/17/2004 2004-0051 1362.00-00 Election by Small Business Corporation 03/17/2004 2004-0050 44.00-00 Purchase of New Principal Residence 03/17/2004 2004-0049 1362.02-01 Revocation 03/17/2004 2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 03/17/2004 2004-0047 1362.01-03 Late Elections 03/17/2004 2004-0046 132.00-00 Certain Fringe Benefits 03/17/2004 2004-0045 9999.98-00 Not Able to Identify Under Present List 03/30/2004 2004-0044 1362.00-00 Election by Small Business Corporation 03/30/2004 2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/17/2004 2004-0042 1362.00-00 Election by Small Business Corporation 03/17/2004 2004-0041 1362.02-01 Revocation 03/17/2004 2004-0040 1361.03-02 Qualified Subchapter S Trusts 03/16/2004 2004-0039 1362.02-01 Revocation 03/16/2004 2004-0038 1362.02-01 Revocation 03/16/2004 Pagination First page « First Previous page Previous … Page 13 Page 14 Page 15 Page 16 Current page 17 Page 18 Page 19 Page 20 Page 21 … Next page Next Last page Last »
