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. 顯示 1 - 100 of 3078尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 2024-0016 401.29-00 Cash or Deferred Arrangements 10/23/2024 2024-0015 72.00-00; 408.06-00; 408.08-00 Tax on Early Distributions from Qualified Retirement Plans; Distributions; Tax Treatment of Accounts and Annuities 10/23/2024 2024-0014 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 10/23/2024 2024-0013 9999.98-00 Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue 10/23/2024 2024-0012 9999.98-00 Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue 10/23/2024 2024-0011 894.12-00 Competent Authority Proceedings 06/28/2024 2024-0010 83.00-00; 9999.98-00; 3401.00-00 Property Transferred in Connection With Performance of Services; Not Able to Identify Under Present List; Definitions 06/28/2024 2024-0009 132.05-00 Other Individuals Treated as Employees 06/28/2024 2024-0008 7702.00-00; 7702A.00-00 Life Insurance Contract Defined; Modified Endowment Contracts 06/28/2024 2024-0007 170.07-07 Capital Gain Property Authority of officers of Internal Revenue 05/21/2024 2024-0006 3121.01-00; 9999.98-00 Wages; Not Able to Identify Under Present List 05/21/2024 2024-0005 9999.98-00 Not Able to Identify Under Present List 05/21/2024 2024-0004 132.00-00; 132.08-04; 132.10-00 Certain Fringe Benefits; Parking; Transit Passes / Van Pools 05/21/2024 2024-0003 61.00-00 Gross Income v. Not Gross Income 05/21/2024 2024-0002 9114.03-09 Denmark 05/21/2024 2024-0001 102.00-00; 61.00-00 Gifts and Inheritances; Gross Income v. Not Gross Income 05/21/2024 2023-0016 529A.00-00 Qualified ABLE Programs 12/29/2023 2023-0015 3402.11-00 Payments Other Than Wages 12/29/2023 2023-0014 601.00-00 R 1976 (Repealed--1976 Act) Special Deduction for Bank Affiliates 12/29/2023 2023-0013 104.13-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/29/2023 2023-0012 3121.00-00 Definitions 11/17/2023 2023-0011 61.00-00 Gross Income v. Not Gross Income 11/17/2023 2023-0010 1033.09-00 Special Rule For Drought-Afflicted Livestock 11/17/2023 2023-0009 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 11/17/2023 2023-0008 162.13-00 Employees 11/17/2023 2023-0007 529.00-00 Qualified State Tuition Programs 06/30/2023 2023-0006 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 06/30/2023 2023-0005 3134.00-00 Employee Retention Credit for Employers due to COVID-19 06/30/2023 2023-0004 3134.00-00 Employee Retention Credit for Employers due to COVID-19 03/31/2023 2023-0003 529A.00-00 Qualified ABLE Programs 03/31/2023 2023-0002 3121.01-00; 3306.03-00; 3401.01-00 Wages; Employment; Wages Subject to Withholding 03/31/2023 2023-0001 3504.00-00; 3134.00-00 Acts to be Performed by Agents; Employee Retention Credit for Employers due to COVID-19 03/31/2023 2022-0007 529A.00-00 Qualified ABLE Programs 06/24/2022 2022-0006 410.02-00 Eligibility 06/24/2022 2022-0005 213.00-00 Medical, Dental, etc., Expenses 03/25/2022 2022-0004 401.06-00 Required Distributions 03/25/2022 2022-0003 61.00-00 Gross Income v. Not Gross Income 03/25/2022 2022-0002 125.00-00; 132.00-00 Cafeteria Plans; Certain Fringe Benefits 03/25/2022 2022-0001 3134.00-00 Employee Retention Credit for Employers due to COVID-19 03/25/2022 2021-0029 7701.18-00 Income Tax Return Prepayer 12/30/2021 2021-0028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/30/2021 2021-0027 132.10-00 Transit Passes / Van Pools 12/30/2021 2021-0026 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/30/2021 2021-0025 9999.98-00 Not Able to Identify Under Present List 12/30/2021 2021-0024 9999.98-00 Not Able to Identify Under Present List 12/30/2021 2021-0023 223.00-00 Health Savings Accounts 09/24/2021 2021-0022 122.00-00 Certain Reduced Uniform Services Retirement Pay 09/24/2021 2021-0021 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 09/24/2021 2021-0020 408.08-00 Tax Treatment of Accounts and Annuities 09/24/2021 2021-0019 85.00-00 Unemployment Compensation 09/24/2021 2021-0018 9999.99-99 Issues in Case Not Yet Identified 09/24/2021 2021-0017 61.00-00 Gross Income v. Not Gross Income 09/24/2021 2021-0016 9999.98-00 Not Able to Identify Under Present List 09/24/2021 2021-0015 7873.00-00 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 09/24/2021 2021-0014 223.00-00 Health Savings Accounts 06/25/2021 2021-0013 125.00-00 Cafeteria Plans 06/25/2021 2021-0012 262.00-00 Personal, Living, and Family Expenses 06/25/2021 2021-0011 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/25/2021 2021-0010 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/25/2021 2021-0009 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/25/2021 2021-0008 223.00-00 Health Savings Accounts 06/25/2021 2021-0007 408.06-00 Distributions 06/25/2021 2021-0006 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 06/25/2021 2021-0005 125.00-00 Cafeteria Plans 06/25/2021 2021-0004 125.00-00 Cafeteria Plans 06/25/2021 2021-0003 125.00-00 Cafeteria Plans 06/25/2021 2021-0002 125.00-00 Cafeteria Plans 06/25/2021 2021-0001 21.00-00 (Former Section 44A Redesignated as Section 21) Expenses for Household and Dependent Care Services Necessary for Gainful Employment 06/25/2021 2020-0036 165.07-00 Disaster Losses 12/31/2020 2020-0035 401.06-00 Required Distributions 12/31/2020 2020-0034 411.00-00 Minimum Vesting Standards 12/31/2020 2020-0033 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/31/2020 2020-0032 401.06-00 Required Distributions 12/31/2020 2020-0031 132.10-00 Transit Passes / Van Pools 12/31/2020 2020-0030 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/31/2020 2020-0029 9999.98-00 Not Able to Identify Under Present List 12/31/2020 2020-0028 401.06-00 Required Distributions 12/31/2020 2020-0027 125.00-00 Cafeteria Plans 12/31/2020 2020-0026 401.06-00 Required Distributions 12/31/2020 2020-0025 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020 2020-0024 132.00-00; 132.08-04; 132.10-00 Certain Fringe Benefits; Parking; Transit Passes / Van Pools 09/25/2020 2020-0023 125.00-00 Cafeteria Plans 09/25/2020 2020-0022 401.06-00 Required Distributions 09/25/2020 2020-0021 401.06-00 Required Distributions 09/25/2020 2020-0020 401.06-00 Required Distributions 09/25/2020 2020-0019 401.06-00 Required Distributions 09/25/2020 2020-0018 401.06-00 Required Distributions 09/25/2020 2020-0017 401.06-00 Required Distributions 09/25/2020 2020-0016 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/25/2020 2020-0015 6428.00-00 Rate Reduction Tax Credit 09/25/2020 2020-0014 401.06-00 Required Distributions 09/25/2020 2020-0013 401.06-00 Required Distributions 09/25/2020 2020-0012 401.06-00 Required Distributions 09/25/2020 2020-0011 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020 2020-0010 164.01-00; 216.03-00 Real Property Taxes; Tenant-Stockholder's Proportionate Share 09/25/2020 2020-0009 125.00-00 Cafeteria Plans 06/26/2020 2020-0008 139.00-00 Disaster Relief Payments 06/26/2020 2020-0007 61.00-00 Gross Income v. Not Gross Income 06/26/2020 2020-0006 223.00-00 Health Savings Accounts 06/26/2020 2020-0005 125.00-00 Cafeteria Plans 06/26/2020 Pagination 當前頁面 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page 下一頁 Last page 末頁 »