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 3001 - 3084 of 3084
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 2000-0084 | UILC 0469.00-00 | Subject Passive Activity Losses and Credits Limited | Release Date 06/30/2000 |
Number 2000-0083 | UILC 61.09-07 | Subject Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding | Release Date 06/30/2000 |
Number 2000-0082 | UILC 861.08-15 | Subject Income From Sources Within the U.S.; Allocation and Apportionment 2000-0082 Income Affected by Treaty 904.00-00 Limitation on Credit | Release Date 06/30/2000 |
Number 2000-0081 | UILC 213.05-00 | Subject Medical, Dental, etc., Expenses; Medical Care | Release Date 06/30/2000 |
Number 2000-0080 | UILC 0213.06-00 | Subject Medical, Dental, etc., Expenses; Limitation For Medicines And Dru | Release Date 06/30/2000 |
Number 2000-0079 | UILC 213.05-10 | Subject Medical, Dental, etc., Expenses; Medical Care; Long Term Care | Release Date 06/30/2000 |
Number 2000-0078 | UILC 151.03-00 | Subject Allowance of Deductions for Personal Exemption; Dependents | Release Date 06/30/2000 |
Number 2000-0077 | UILC 468A.00-00 | Subject Special Rules for Decommissioning Cost | Release Date 06/30/2000 |
Number 2000-0076 | UILC 468A.00-00 | Subject Special Rules for Decommissioning Cost | Release Date 06/30/2000 |
Number 2000-0075 | UILC 151.03-00 | Subject Allowance of Deductions for Personal Exemption; Dependents | Release Date 06/30/2000 |
Number 2000-0074 | UILC 4081.00-00 | Subject Gasoline and Diesel Fuels | Release Date 06/30/2000 |
Number 2000-0073 | UILC 213.06-00 | Subject Medical, Dental, etc., Expenses; Limitation For Medicines And Dru | Release Date 06/30/2000 |
Number 2000-0072 | UILC 457.03-00 | Subject Deferred Compensation Plans of State and Local Governments and Ta | Release Date 06/30/2000 |
Number 2000-0071 | UILC 108.01-02 | Subject Income From Discharge of Indebtedness; Exclusion From Gross Incom | Release Date 06/30/2000 |
Number 2000-0070 | UILC 170.12-09 | Subject Charitable, Etc. Contributions and Gifts; Disallowance of Deducti | Release Date 06/30/2000 |
Number 2000-0069 | UILC 3402.00-00 | Subject Income Tax Collected at Source | Release Date 06/30/2000 |
Number 2000-0068 | UILC 104.00-00 | Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) | Release Date 06/30/2000 |
Number 2000-0067 | UILC 118.00-00 | Subject Contributions to the Capital of a Corporation | Release Date 06/30/2000 |
Number 2000-0066 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 06/30/2000 |
Number 2000-0065 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2000 |
Number 2000-0064 | UILC 213.00-00 | Subject Medical, Dental, etc., Expenses | Release Date 06/20/2000 |
Number 2000-0063 | UILC 1402.00-00 | Subject Definitions | Release Date 06/30/2000 |
Number 2000-0062 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra | Release Date 06/30/2000 |
Number 2000-0061 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2000 |
Number 2000-0060 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2000 |
Number 2000-0059 | UILC 468A.00-00 | Subject Special Rules for Decommissioning Cost | Release Date 06/30/2000 |
Number 2000-0058 | UILC 1402.00-00 | Subject Definitions; Net Earnings From Self-Employment; Working Interests | Release Date 06/30/2000 |
Number 2000-0057 | UILC 2001.00-00 | Subject Imposition and Rate of Tax | Release Date 06/30/2000 |
Number 2000-0056 | UILC 2503.00-00 | Subject Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | Release Date 06/30/2000 |
Number 2000-0055 | UILC 453.00-00 | Subject Installment Method (Available v. Not Available) | Release Date 06/30/2000 |
Number 2000-0054 | UILC 6654.00-00 | Subject Failure By Individual to Pay Estimated Income Tax | Release Date 06/30/2000 |
Number 2000-0053 | UILC 9114.03-42 | Subject Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | Release Date 06/30/2000 |
Number 2000-0052 | UILC 4051.00-00 | Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | Release Date 06/30/2000 |
Number 2000-0051 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2000 |
Number 2000-0050 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2000 |
Number 2000-0049 | UILC 170.16-00 | Subject Charitable, Etc. Contributions and Gifts; Travel Expenses | Release Date 06/30/2000 |
Number 2000-0048 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2000 |
Number 2000-0047 | UILC 6103.01-00 | Subject Confidentiality and Disclosure of Returns and Return Information; | Release Date 06/30/2000 |
Number 2000-0046 | UILC 1372.03-00 | Subject Treatment Of Fringe Benefits; R 1982 Termination of Election | Release Date 06/30/2000 |
Number 2000-0045 | UILC 162.36-04 | Subject Trade or Business (Deductible v. Not Deductible); Million Dollar | Release Date 06/30/2000 |
Number 2000-0044 | UILC 274.00-00 | Subject Disallowance of Certain Entertainment, etc., Expense (Allowable v | Release Date 06/30/2000 |
Number 2000-0043 | UILC 3402.05-00 | Subject Income Tax Collected at Source; Withholding Exemptions and Exempt | Release Date 06/30/2000 |
Number 2000-0042 | UILC 274.00-00 | Subject Disallowance of Certain Entertainment, etc., Expense (Allowable v | Release Date 06/30/2000 |
Number 2000-0041 | UILC 453.00-00 | Subject Installment Method (Available v. Not Available) | Release Date 06/30/2000 |
Number 2000-0040 | UILC 6109.05-00 | Subject Identifying Numbers; Requirement to Furnish | Release Date 06/30/2000 |
Number 2000-0039 | UILC 1402.02-00 | Subject Definitions; Self-Employment Income | Release Date 06/30/2000 |
Number 2000-0038 | UILC 1402.02-00 | Subject Definitions; Self-Employment Income | Release Date 06/30/2000 |
Number 2000-0037 | UILC 175.00-00 | Subject Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land | Release Date 06/30/2000 |
Number 2000-0036 | UILC 162.08-00 | Subject Trade or Business (Deductible v. Not Deductible); Travel (See Als | Release Date 06/30/2000 |
Number 2000-0035 | UILC 179.00-00 | Subject Election to Expense Certain Depreciable Business Assets | Release Date 06/30/2000 |
Number 2000-0034 | UILC 4261.00-00 | Subject Transportation of Persons by Air (Taxable v. Nontaxable) | Release Date 06/30/2000 |
Number 2000-0033 | UILC 9114.03-06 | Subject Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | Release Date 06/30/2000 |
Number 2000-0032 | UILC 0213.05-00 | Subject Medical, Dental, etc., Expenses; Medical Care | Release Date 06/30/2000 |
Number 2000-0031 | UILC 162.03-01 | Subject Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate | Release Date 06/30/2000 |
Number 2000-0030 | UILC 1401.00-00 | Subject Rate and Applicability of Self-Employment Tax | Release Date 06/30/2000 |
Number 2000-0029 | UILC 108.01-02 | Subject Income From Discharge of Indebtedness; Exclusion From Gross Incom | Release Date 06/30/2000 |
Number 2000-0028 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari | Release Date 06/30/2000 |
Number 2000-0027 | UILC 4051.00-00 | Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | Release Date 06/30/2000 |
Number 2000-0026 | UILC 0852.02-01 | Subject Taxation of Regulated Investment Companies and Their Shareholders | Release Date 06/30/2000 |
Number 2000-0025 | UILC 274.08-00 | Subject Disallowance of Certain Entertainment, etc., Expense (Allowable v | Release Date 06/30/2000 |
Number 2000-0024 | UILC 894.11-00 | Subject Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | Release Date 06/30/2000 |
Number 2000-0023 | UILC 104.04-00 | Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) 2000-0023 Income Tax Collected at Source; Supplemental Payments | Release Date 06/30/2000 |
Number 2000-0022 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2000 |
Number 2000-0021 | UILC 3121.02-07 | Subject Definitions; Employment; Mandatory Coverage of State, etc., Emplo | Release Date 06/30/2000 |
Number 2000-0020 | UILC 162.08-11 | Subject Trade or Business (Deductible v. Not Deductible); Travel (See Als | Release Date 06/30/2000 |
Number 2000-0019 | UILC 274.08-00 | Subject Disallowance of Certain Entertainment, etc., Expense (Allowable v | Release Date 06/30/2000 |
Number 2000-0018 | UILC 0162.03-01 | Subject Trade or Business (Deductible v. Not Deductible); Proof of Expend | Release Date 06/30/2000 |
Number 2000-0017 | UILC 163.06-00 | Subject Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year | Release Date 06/30/2000 |
Number 2000-0016 | UILC 0104.03-00 | Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) | Release Date 06/30/2000 |
Number 2000-0015 | UILC 631.00-00 | Subject Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore | Release Date 06/30/2000 |
Number 2000-0014 | UILC 6109.00-00 | Subject Identifying Numbers | Release Date 06/30/2000 |
Number 2000-0013 | UILC 4261.00-00 | Subject Transportation of Persons by Air (Taxable v. Nontaxable) | Release Date 06/30/2000 |
Number 2000-0012 | UILC 61.09-13 | Subject Gross Income v. Not Gross Income; Compensation for Services; Reti | Release Date 06/30/2000 |
Number 2000-0011 | UILC 3406.00-00 | Subject Backup Withholding | Release Date 06/30/2000 |
Number 2000-0010 | UILC 25A.00-00 | Subject Hope and Lifetime Learning Credits | Release Date 06/30/2000 |
Number 2000-0009 | UILC 274.08-00 | Subject Disallowance of Certain Entertainment, etc., Expense (Allowable v | Release Date 03/31/2000 |
Number 2000-0008 | UILC 274.08-00 | Subject Disallowance of Certain Entertainment, etc., Expense (Allowable v | Release Date 03/31/2000 |
Number 2000-0007 | UILC 167.00-00 | Subject Depreciation | Release Date 03/31/2000 |
Number 2000-0006 | UILC 4051.00-00 | Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | Release Date 03/31/2000 |
Number 2000-0005 | UILC 4083.00-00 | Subject Definitions | Release Date 03/31/2000 |
Number 2000-0004 | UILC 4261.00-00 | Subject Transportation of Persons by Air (Taxable v. Nontaxable) | Release Date 03/31/2000 |
Number 2000-0003 | UILC 0117.02-02 | Subject Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt | Release Date 03/31/2000 |
Number 2000-0002 | UILC 166.04-00 | Subject Bad Debts; Nonbusiness Debt | Release Date 02/28/2000 |
Number 2000-0001 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations (UILC 368.00-00). | Release Date 03/31/2000 |