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 2001 - 2100 of 3078Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 2003-0053 274.08-00 Substantiation 03/28/2003 2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 03/28/2003 2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 03/28/2003 2003-0050 1362.00-00 Election by Small Business Corporation 03/28/2003 2003-0049 1362.00-00 Election by Small Business Corporation 03/28/2003 2003-0048 1362.00-00 Election by Small Business Corporation 03/28/2003 2003-0047 1362.00-00 Election by Small Business Corporation 03/28/2003 2003-0046 1362.00-00 Election by Small Business Corporation 03/28/2003 2003-0045 1362.00-00 Election by Small Business Corporation 03/25/2003 2003-0044 3231.01-00 Employers v. Not Employers 03/25/2003 2003-0043 1362.00-00 Election by Small Business Corporation 03/25/2003 2003-0042 1362.00-00 Election by Small Business Corporation 02/28/2003 2003-0041 1362.00-00 Election by Small Business Corporation 02/28/2003 2003-0040 1362.00-00 Election by Small Business Corporation 02/28/2003 2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 02/27/2003 2003-0038 752.02-00 Decrease in Partner's Liabilities 02/27/2003 2003-0037 861.00-00 Income From Sources Within the U.S. 02/27/2003 2003-0036 1362.00-00 Election by Small Business Corporation 02/27/2003 2003-0035 1362.00-00 Election by Small Business Corporation 02/27/2003 2003-0034 1362.00-00 Election by Small Business Corporation 02/26/2003 2003-0033 3231.01-00 Employers v. Not Employers 02/26/2003 2003-0032 3231.01-00 Employers v. Not Employers 02/26/2003 2003-0031 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 02/26/2003 2003-0030 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 02/26/2003 2003-0029 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/28/2003 2003-0028 3231.01-00 Employers v. Not Employers 02/07/2003 2003-0027 61.40-00 Governmental Benefits and Subsidies 02/07/2003 2003-0026 9999.98-00 Not Able to Identify Under Present List 02/07/2003 2003-0025 61.40-00 Index Number: 102.06-00 Governmental Benefits and Subsidies 2003-0025 Donative Intent of Donor - Detached Generosity 02/07/2003 2003-0024 3231.01-00 Employers v. Not Employers 02/07/2003 2003-0023 1362.00-00 Election by Small Business Corporation 02/07/2003 2003-0022 1362.00-00 Election by Small Business Corporation 02/07/2003 2003-0021 1362.00-00 Election by Small Business Corporation 02/07/2003 2003-0020 1362.00-00 Election by Small Business Corporation 02/07/2003 2003-0019 1362.00-00 Election by Small Business Corporation 02/07/2003 2003-0018 911.01-00 Bona Fide Resident 02/07/2003 2003-0017 1362.00-00 Election by Small Business Corporation 02/07/2003 2003-0016 1362.00-00 Election by Small Business Corporation 02/06/2003 2003-0015 1362.00-00 Election by Small Business Corporation 02/06/2003 2003-0014 4958.00-00 Excess Benefit Transaction 02/06/2003 2003-0013 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0012 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0011 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0010 61.00-00 Gross Income v. Not Gross Income 02/06/2003 2003-0009 3121.02-10 Student Employee of School, etc. 02/06/2003 2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 02/06/2003 2003-0007 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0006 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0005 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0004 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0003 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0002 3231.01-00 Employers v. Not Employers 02/06/2003 2003-0001 3231.01-00 Employers v. Not Employers 02/06/2003 2002-0294 1362.02-01 Revocation 12/19/2002 2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/18/2002 2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/18/2002 2002-0291 213.02-00 Expenses For Dependents 12/18/2002 2002-0290 3231.01-00 Employers v. Not Employers 12/19/2002 2002-0289 1311.00-00 Correction of Error 12/18/2002 2002-0288 121.04-00 Special Rules 12/18/2002 2002-0287 117.00-00 Qualified Scholarships 12/18/2002 2002-0286 25A.00-00 Hope and Lifetime Learning Credits 12/18/2002 2002-0285 3121.04-00 Employees 12/18/2002 2002-0284 3121.01-00 Wages 12/18/2002 2002-0282 61.00-00 Gross Income v. Not Gross Income 12/18/2002 2002-0282 61.40-00 Governmental Benefits and Subsidies 12/18/2002 2002-0281 25A.00-00 Hope and Lifetime Learning Credits 12/18/2002 2002-0280 401.06.00 Required Distributions 12/18/2002 2002-0279 3231.01-00 Employers v. Not Employers 12/18/2002 2002-0278 3231.01-00 Employers v. Not Employers 12/18/2002 2002-0277 3121.04-01 Common Law Tests 12/18/2002 2002-0276 1362.00-00 Election by Small Business Corporation 12/18/2002 2002-0275 1362.00-00 Election by Small Business Corporation 12/18/2002 2002-0274 1362.00-00 Election by Small Business Corporation 12/18/2002 2002-0273 1362.00-00 Election by Small Business Corporation 12/18/2002 2002-0272 1362.00-00 Election by Small Business Corporation 12/18/2002 2002-0271 1362.00-00 Election by Small Business Corporation 12/18/2002 2002-0270 1362.00-00 Election by Small Business Corporation 12/18/2002 2002-0269 56.10-00 Limitations on Itemized Deductions 12/18/2002 2002-0268 1400.00-00 Establishment of DC Enterprise Zone 12/18/2002 2002-0267 3231.01-00 Employers v. Not Employers 12/18/2002 2002-0266 3231.01-00 Employers v. Not Employers 12/18/2002 2002-0265 3231.01-00 Employers v. Not Employers 12/17/2002 2002-0264 3231.01-00 Employers v. Not Employers 12/17/2002 2002-0263 1361.02-00 Stock Owned by Husband and Wife 12/17/2002 2002-0262 3231.01-00 Employers v. Not Employers 12/17/2002 2002-0261 61.00-00 Gross Income v. Not Gross Income 12/17/2002 2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 12/17/2002 2002-0259 3231.01-00 Employers v. Not Employers 12/17/2002 2002-0258 1362.00-00 Election by Small Business Corporation 12/17/2002 2002-0257 9999.98-00 Not Able to Identify Under Present List 12/19/2002 2002-0256 3231.01-00 Employers v. Not Employers 12/19/2002 2002-0255 3231.01-00 Employers v. Not Employers 12/17/2002 2002-0253 3231.01-00 Employers v. Not Employers 12/17/2002 2002-0253 3231.01-00 Employers v. Not Employers 12/17/2002 2002-0252 861.00-00 Income From Sources Within the U.S. 12/19/2002 2002-0251 9999.98-00 Not Able to Identify Under Present List 12/17/2002 2002-0250 3121.01-05 Tips and Gratuities 12/23/2002 2002-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/23/2002 2002-0248 1362.00-00 Election by Small Business Corporation 12/23/2002 Pagination First page « First Previous page Previous … Page 17 Page 18 Page 19 Page 20 Current page 21 Page 22 Page 23 Page 24 Page 25 … Next page Next Last page Last »
