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 301 - 325 of 3089
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2015-0042 | 408.00-00 | Individual Retirement Accounts | 12/24/2015 |
| 2015-0041 | 132.10-00 | Transit Passes / Van Pools | 12/24/2015 |
| 2015-0040 | 131.00-00; 6041.00-00 | Certain Foster Care Payments; Information at Source | 12/24/2015 |
| 2015-0039 | 7701.03-08 | Ordinary Trusts | 12/24/2015 |
| 2015-0038 | 1502.00-00; 1502.75-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements | 12/24/2015 |
| 2015-0037 | 412.06-00 | Minimum Funding Waiver | 12/24/2015 |
| 2015-0035 | 408.03-00 | Rollover Contributions | 12/24/2015 |
| 2015-0034 | 61.40-00 | Governmental Benefits and Subsidies | 12/24/2015 |
| 2015-0033 | 5000A.00-00 | Requirement to Maintain Minimum Essential Coverage | 12/24/2015 |
| 2015-0032 | 131.00-00 | Certain Foster Care Payments | 12/24/2015 |
| 2015-0031 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 12/24/2015 |
| 2015-0030 | 6050.00-00 | R 1979 Returns Relating to Certain Transfers to Exempt Organizations | 09/25/2015 |
| 2015-0029 | 1362.01-03 | Late Elections | 09/25/2015 |
| 2015-0028 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/25/2015 |
| 2015-0027 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/25/2015 |
| 2015-0026 | 131.00-00 | Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/25/2015 |
| 2015-0025 | 131.00-00 | Certain Foster Care Payments | 09/25/2015 |
| 2015-0024 | 36B.00-00 | Refundable Credit for Coverage under a Qualified Health Plan | 09/25/2015 |
| 2015-0023 | 401.11-00 | Commencement of Benefits Under Qualified Trusts | 09/25/2015 |
| 2015-0022 | 401.11-00 | Commencement of Benefits Under Qualified Trusts | 09/25/2015 |
| 2015-0021 | 402.08-01 | Rollover Lump Sums | 06/26/2015 |
| 2015-0020 | 61.40-00 | Governmental Benefits and Subsidies | 06/26/2015 |
| 2015-0019 | 152.00-00 | Dependent Defined | 06/26/2015 |
| 2015-0018 | 671.02-00 | Persons Treated as Grantors | 06/26/2015 |
| 2015-0017 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/26/2015 |