)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 - 1125 of 3089
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2009-0004 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 01/02/2009 |
| 2009-0003 | 9999.98-00 | Not Able to Identify Under Present List | 01/02/2009 |
| 2009-0002 | 9999.98-00 | Not Able to Identify Under Present List | 01/02/2009 |
| 2009-0001 | 62.02-02, 274.03-00 | Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling | 01/02/2009 |
| 2008-0043 | 9114.03-42 | United Kingdom | 09/24/2008 |
| 2008-0042 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 09/23/2008 |
| 2008-0041 | 61.00-00 | Gross Income v. Not Gross Income; Returns of Brokers | 09/23/2008 |
| 2008-0040 | 3121.00-00 | Definitions | 09/23/2008 |
| 2008-0039 | 9999.98-00 | Not Able to Identify Under Present List | 09/24/2008 |
| 2008-0038 | 9100.09-00 | Section 442; Accounting Periods | 09/23/2008 |
| 2008-0037 | 61.00-00 | Gross Income v. Not Gross Income | 09/23/2008 |
| 2008-0036 | 9999.98-00 | Not Able to Identify Under Present List | 09/25/2008 |
| 2008-0035 | 9999.98-00 | Not Able to Identify Under Present List | 09/25/2008 |
| 2008-0034 | 1.00-00 | Tax Imposed | 09/23/2008 |
| 2008-0033 | 9999.98-00 | Not Able to Identify Under Present List | 09/24/2008 |
| 2008-0032 | 62.02-02 | Reimbursements | 09/23/2008 |
| 2008-0031 | 61.53-01 | Valuation Rules | 09/23/2008 |
| 2008-0030 | 1301.00-00 | Averaging of Farm Income | 09/23/2008 |
| 2008-0029 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 09/23/2008 |
| 2008-0028 | 62.02-05 | Tool / Equipment Rental | 09/23/2008 |
| 2008-0027 | 86.01-00 | Computation | 09/22/2008 |
| 2008-0026 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 09/22/2008 |
| 2008-0025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/24/2008 |
| 2008-0024 | 9114.03-42 | United Kingdom | 06/24/2008 |
| 2008-0023 | 132.04-00 | De Minimis Fringe | 06/24/2008 |
