Information Letters
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An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2010-0197 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0196 | 36A.00-00 | Making Work Pay Credit | 09/30/2010 |
| 2010-0195 | 6051.00-00 | Receipts for Employees | 09/30/2010 |
| 2010-0194 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0193 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0192 | 61.40-00 | Governmental Benefits and Subsidies | 09/30/2010 |
| 2010-0191 | 165.05-00; 61.13-00 | Capital Losses; Refunds and Reimbursements | 09/30/2010 |
| 2010-0190 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0189 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0188 | 1031.04-00; 1033.01-00 | Excepted Property; General Rule | 09/30/2010 |
| 2010-0187 | 108.01-03 | Qualified Business Indebtedness (Repealed 1986) | 09/30/2010 |
| 2010-0186 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0185 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0184 | 165.11-00 | Other | 09/30/2010 |
| 2010-0183 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0182 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0181 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0180 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0179 | 3504.00-00 | Acts to be Performed by Agents | 09/30/2010 |
| 2010-0178 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0177 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0176 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0175 | 213.00-00 | Medical, Dental, etc., Expenses | 09/30/2010 |
| 2010-0174 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0173 | 213.00-00 | Medical, Dental, etc., Expenses | 09/30/2010 |
| 2010-0172 | 170.12-07 | Expectation of Benefit | 09/30/2010 |
| 2010-0171 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0170 | 1211.00-00 | Limitation on Capital Losses | 09/30/2010 |
| 2010-0169 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0168 | 3402.02-00 | Wage Bracket Method | 09/30/2010 |
| 2010-0167 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0166 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0165 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 09/30/2010 |
| 2010-0164 | 25C.00-00 | Non-Business Energy Property | 09/30/2010 |
| 2010-0163 | 179.03-01 | Dollar Limitation | 09/30/2010 |
| 2010-0162 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0161 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0160 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0159 | 36.00-00 | First-Time Homebuyer Credit | 09/30/2010 |
| 2010-0158 | 213.00-00 | Medical, Dental, etc., Expenses | 09/30/2010 |
| 2010-0157 | 165.00-00 | Deductions For Losses | 09/30/2010 |
| 2010-0156 | 6031.00-00; 6072.00-00 | Return of Partnership Income; Time for Filing Income Tax Returns | 09/30/2010 |
| 2010-0155 | 6041.01-00; 501.12-03 | Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies | 09/30/2010 |
| 2010-0154 | 754.02-00; 9100.15-00 | Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/25/2010 |
| 2010-0153 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 06/25/2010 |
| 2010-0152 | 871.00-00; 894.00-00 | Tax on Nonresident Alien Individuals; Income Affected by Treaty | 06/25/2010 |
| 2010-0151 | 9114.03-42 | United Kingdom | 06/25/2010 |
| 2010-0150 | 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions | 06/25/2010 |
| 2010-0149 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0148 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 06/25/2010 |
| 2010-0147 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 06/25/2010 |
| 2010-0146 | 132.08-04; 132.10-00 | Parking; Transit Passes / Van Pools | 06/25/2010 |
| 2010-0145 | 6041.00-00 | Information at Source | 06/25/2010 |
| 2010-0144 | 36A.00-00 | Making Work Pay Credit | 06/25/2010 |
| 2010-0143 | 446.04-06; 9100.10-01 | Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods | 06/25/2010 |
| 2010-0142 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0141 | 61.00-00 | Gross Income v. Not Gross Income | 06/25/2010 |
| 2010-0140 | 61.00-00; 74.00-00 | Gross Income v. Not Gross Income; Prizes and Awards | 06/25/2010 |
| 2010-0139 | 36A.00-00 | Making Work Pay Credit | 06/25/2010 |
| 2010-0138 | 85.00-00 | Unemployment Compensation | 06/25/2010 |
| 2010-0137 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0136 | 165.00-00 | Deductions For Losses | 06/25/2010 |
| 2010-0135 | 6402.00-00 | Authority to Make Credits or Refunds | 06/25/2010 |
| 2010-0134 | 61.22-00 | Discharge of Indebtedness | 06/25/2010 |
| 2010-0133 | 61.00-00; 25D.00-00 | Gross Income v. Not Gross Income; Residential Energy Efficient Property | 06/25/2010 |
| 2010-0132 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0131 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0130 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0129 | 213.00-00 | Medical, Dental, etc., Expenses | 06/25/2010 |
| 2010-0128 | 1.01-00; 2.04-00; 871.02-07 | Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income | 06/25/2010 |
| 2010-0127 | 446.04-06; 9100.10-01 | Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) | 06/25/2010 |
| 2010-0126 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0125 | 1.00-00 | Tax Imposed | 06/25/2010 |
| 2010-0124 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0123 | 61.00-00 | Gross Income v. Not Gross Income | 06/25/2010 |
| 2010-0122 | 3111.00-00 | Liability and Payment of Employer Tax | 06/25/2010 |
| 2010-0121 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 06/25/2010 |
| 2010-0120 | 3504.00-00 | Acts to be Performed by Agents | 06/25/2010 |
| 2010-0119 | 164.00-00 | Taxes | 06/25/2010 |
| 2010-0118 | 117.00-00 | Qualified Scholarships | 06/25/2010 |
| 2010-0117 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0116 | 3504.00-00 | Acts to be Performed by Agents | 06/25/2010 |
| 2010-0115 | 162.08-00; 170.15-00 ; 213.05-01 | Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel | 06/25/2010 |
| 2010-0114 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/25/2010 |
| 2010-0113 | 25A.00-00 | Hope and Lifetime Learning Credits | 06/25/2010 |
| 2010-0112 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0111 | 25D.00-00; 136.00-00 | Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities | 06/25/2010 |
| 2010-0110 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 06/25/2010 |
| 2010-0109 | 25D.00-00; 136.00-00 | Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities | 06/25/2010 |
| 2010-0108 | 152.08-00 | Support Test for Children of Divorced Parents | 06/25/2010 |
| 2010-0107 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0106 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0105 | 25C.00-00; 25D.00-00 | Non-Business Energy Property; Residential Energy Efficient Property | 06/25/2010 |
| 2010-0104 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0103 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0102 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0101 | 3121.02-02; 3401.02-02 | Foreign Agricultural Workers; Agricultural Labor | 06/25/2010 |
| 2010-0100 | 36.00-00 | First-Time Homebuyer Credit | 06/25/2010 |
| 2010-0099 | 25C.00-00 | Non-Business Energy Property | 06/25/2010 |
| 2010-0098 | 25C.00-00 | Non-Business Energy Property | 06/25/2010 |
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