Information Letters
Instructions: | More Information: |
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
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UILC
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Subject
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Released
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2018-0036 | 83.01-00 | When Includible in Gross Income | 12/28/2018 |
2018-0035 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 12/28/2018 |
2018-0034 | 131.02-00 | Difficulty of Care Payments | 12/28/2019 |
2018-0033 | 223.00-00 | Health Savings Accounts | 12/28/2018 |
2018-0032 | 125.00-00 | Cafeteria Plans | 12/28/2018 |
2018-0031 | 9999.98-00 | Not Able to Identify Under Present List | 12/28/2018 |
2018-0030 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/28/2018 |
2018-0029 | 9999.98-00 | Not Able to Identify Under Present List | 09/28/2018 |
2018-0028 | 1296.00-00 | Passive Foreign Investment Company | 09/28/2018 |
2018-0027 | 125.00-00 | Cafeteria Plans | 09/28/2018 |
2018-0026 | 1012.01-00 | Construction Costs | 09/28/2018 |
2018-0025 | 3121.04-04; 3306.05-00; 3401.04-00 | Doctors, Nurses, etc; Employees; Employer-Employee Relationship | 09/28/2018 |
2018-0024 | 457.07-02 | Unforeseeable Emergency | 09/28/2018 |
2018-0023 | 162.24-06; 164.12-00 | Local Legislation; Other | 09/28/2018 |
2018-0022 | 162.24-06; 164.12-00 | Local Legislation; Other | 09/28/2018 |
2018-0021 | 61.00-00; 61.32-00 | Gross Income v. Not Gross Income; Indians | 09/28/2018 |
2018-0020 | 401.06-00 | Required Distributions | 09/28/2018 |
2018-0019 | 9999.98-00 | Not Able to Identify Under Present List | 09/28/2018 |
2018-0018 | 9999.98-00 | Not Able to Identify Under Present List | 09/28/2018 |
2018-0017 | 408.08-00 | Tax Treatment of Accounts and Annuities | 09/28/2018 |
2018-0016 | 104.04-00 | Armed Services, etc. | 09/28/2018 |
2018-0015 | 1.10-00; 911.06-01 | Unearned Income of Minor Children; Earned Income v. Not Earned Income | 06/29/2018 |
2018-0014 | 4980B.02-00 | Continuation Coverage Requirements | 06/29/2018 |
2018-0013 | 4980H.00-00 | Shared Responsibility for Employers Regarding Health Coverage | 06/29/2018 |
2018-0012 | 125.00-00 | Cafeteria Plans | 06/29/2018 |

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