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.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 07/23/2012
2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 07/24/2012
2007-0031 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 07/27/2012
2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 07/26/2012
2006-0066 48A.00-00 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2005-0066 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/27/2012
2014-0037 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2014-0039 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/14/2015
2016-0009 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0019 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0048 105.00-00; 125.00-00 Accident and Health Plans (Excluded v. Not Excluded); Cafeteria Plans 10/12/2016
2011-0076 3402.03-00 Accountability and Liability of Employer for Failure to Withhold 07/27/2012
2006-0020 461.15-00 Accrual of Real Property Taxes 07/28/2012
2001-0234 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/23/2012
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 07/28/2012
2010-0226 501.38-00 Activities Legislative and Political Propaganda 07/27/2012
2010-0116 3504.00-00 Acts to be Performed by Agents 07/26/2012
2010-0120 3504.00-00 Acts to be Performed by Agents 07/24/2012
2010-0179 3504.00-00 Acts to be Performed by Agents 07/27/2012
2003-0157 62.00-00 Adjusted Gross Income Defined 07/26/2012
2010-0215 62.00-00 Adjusted Gross Income Defined 07/27/2012
2002-0002 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Prope 07/29/2012
2005-0193 62.14-00 Adjusted Gross Income Defined; Other 07/24/2012
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 07/27/2012
2017-0026 415.01-02 Adjustment to Benefit 09/29/2017
2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 07/27/2012
2004-0179 3121.04-16 Agent Drivers 07/26/2012
2005-0012 3121.04-16 Agent Drivers 07/29/2012
2004-0124 3121.01-16 Agricultural Labor 07/23/2012
2014-0007 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2014-0009 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2001-0290 71.00-00 Index Number: 215.00-00 Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments 07/27/2012
2003-0196 901.01-00 Allowance of Credit 07/27/2012
2014-0006 901.01-00 Allowance of Credit 03/31/2014
2000-0075 0 Allowance of Deductions for Personal Exemption; Dependents 07/25/2012
2000-0078 0 Allowance of Deductions for Personal Exemption; Dependents 07/23/2012
2000-0397 0 Allowance of Deductions for Personal Exemption; Dependents 07/26/2012
2009-0019 55.00-00 Alternative Minimum Tax 07/27/2012
2011-0087 55.00-00; 56.09-00 Alternative Minimum Tax; Adjustments - Individuals 07/23/2012
2011-0008 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/27/2012
2012-0007 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 07/29/2012
2005-0126 911.08-00 Amounts Paid By U.S. or Agency Thereof 07/25/2012
2001-0285 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 07/26/2012
2002-0098 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 07/28/2012
2001-0030 403.04-00 Annuities Purchased by Section 501(c)(3) Org or Public Schools 07/27/2012
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2000-0407 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 07/27/2012
2005-0216 61.30-03 Anticipatory Assignment of Income 07/27/2012

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