Information Letters
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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2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 07/24/2012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
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2009-0232 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 07/28/2012
2001-0011 Armed Services, etc. 07/27/2012
2006-0087 104.04-00 Armed Services, etc. 07/27/2012
2008-0022 104.04-00 Armed Services, etc. 07/25/2012
2005-0127 61.30-00 Assignments 07/28/2012
2005-0128 61.30-00 Assignments 07/27/2012
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 07/28/2012
2001-0063 9114.03-02 Australia 07/24/2012
2003-0228 9114.03-02 Australia 07/27/2012
2005-0116 9114.03-03 Austria 07/29/2012
2002-0221 6402.00-00 Authority to Make Credits or Refunds 07/24/2012
2004-0065 6402.00-00 Authority to Make Credits or Refunds 07/25/2012
2010-0135 6402.00-00 Authority to Make Credits or Refunds 07/27/2012
2010-0010 6402.00-00; 6413.00-00 Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes 07/27/2012
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 07/27/2012
2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 07/25/2012
2007-0033 1301.00-00 Averaging of Farm Income 07/23/2012
2008-0030 1301.00-00 Averaging of Farm Income 07/27/2012
2003-0080 162.08-02 Away From Home v. Not Away From Home 07/28/2012
2003-0135 162.08-02 Away From Home v. Not Away From Home 07/27/2012
2011-0033 162.08-02 Away From Home v. Not Away From Home 07/29/2012
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 07/25/2012
2001-0187 3121.01-01 Back Pay 07/27/2012
2006-0023 3401.01-01 Back Pay 07/27/2012
2000-0011 00 Backup Withholding 07/24/2012
2000-0211 00 Backup Withholding 07/24/2012
2009-0216 3406.00-00 Backup Withholding 07/27/2012
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 07/27/2012
2008-0015 86.01-04 Base Amount 07/26/2012
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 07/27/2012
2016-0020 408.02-01 Benefit Distributions 03/29/2016
2008-0009 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 07/25/2012
2008-0014 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 07/27/2012
2009-0112 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 07/26/2012
2011-0034 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 07/27/2012
2000-0028 00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 07/28/2012
2003-0018 911.01-00 Bona Fide Resident 07/23/2012
2012-0014 61.15-03 Bond 07/27/2012
2002-0073 501.07-05 Business with Nonmembers 07/29/2012
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0077 125.00-00 Cafeteria Plans 01/09/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 07/23/2012
2004-0221 9114.03-06 Canada 07/27/2012
2010-0203 9114.03-06 Canada 07/24/2012
2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 07/26/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 07/26/2012
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 07/23/2012
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 07/25/2012
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2000-0132 00 Capital Asset v. Not a Capital Asset; Property Held Properly In 07/28/2012
2000-0131 00 Capital Asset v. Not a Capital Asset 07/24/2012
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/29/2012
2010-0240 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/25/2012
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/12/2012
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/05/2016
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 07/27/2012
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 07/23/2012
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 07/29/2012
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 07/25/2012
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 07/27/2012
2010-0207 172.01-00 Carryback and Carryover 07/29/2012
2011-0028 172.01-00 Carryback and Carryover 07/27/2012
2005-0221 39.04-02 Carrybacks 07/27/2012
2002-0185 454.01-02 Cash Basis Taxpayers 07/27/2012
2006-0035 451.20-00 Cash Method 07/24/2012
2015-0006 451.20-00 Cash Method 03/27/2015
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/09/2017
2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 07/29/2012
2005-0064 501.13-00 Cemetery Companies 07/26/2012
2016-0029 139F.00-00 Certain Amounts Received by Wrongfully Incarcerated Individuals 06/28/2016
2012-0006 126.00-00 Certain Cost-Sharing Payments 07/24/2012
2005-0065 131.00-00 Certain Foster Care Payments 07/23/2012
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
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 09/29/2015
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2001-0090 0 Certain Fringe Benefits 07/23/2012
2004-0046 132.00-00 Certain Fringe Benefits 07/27/2012
2007-0025 132.00-00 Certain Fringe Benefits 07/27/2012
2009-0136 132.00-00 Certain Fringe Benefits 07/28/2012
2009-0253 132.00-00 Certain Fringe Benefits 07/25/2012
2000-0235 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 07/25/2012
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 07/28/2012
2000-0256 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/25/2012
2000-0261 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/27/2012
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/23/2012
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 07/28/2012
2000-0391 .01-00 Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain 07/27/2012
2000-0137 528.00-00 Certain Homeowners Associations 07/29/2012
2001-0246 528.00-00 Certain Homeowners Associations 07/29/2012
2004-0012 528.00-00 Certain Homeowners Associations 07/27/2012
2006-0092 134.00-00 Certain Military Benefits 07/28/2012
2001-0115 0 Certain Military Benefits; In General 07/27/2012
2003-0082 457.09-05 Certain Plans Excepted 07/23/2012
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2000-0264 6416.00-00 Certain Taxes on Sales and Services 07/26/2012
2002-0035 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/29/2012
2002-0133 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/28/2012
2002-0139 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/27/2012
2001-0073 4221.00-00 Certain Tax-Free Sales 07/26/2012
2001-0207 34.00-00 Certain Users of Gasoline and Special Fuels 07/25/2012
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 07/29/2012
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) 07/29/2012
2009-0130 174.05-00 Change in Election 07/27/2012
2009-0157 174.05-00 Change in Election 07/25/2012
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 07/24/2012
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 07/29/2012
2002-0014 170.00-00 Charitable, Etc. Contributions and Gifts 07/26/2012
2003-0198 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2012
2005-0141 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 07/25/2012
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 07/24/2012
2006-0098 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2007-0023 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2008-0004 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2011-0039 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2012-0042 170.00-00 Charitable, Etc. Contributions and Gifts 08/23/2012
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 10/18/2013
2000-0070 9 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/23/2012
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/29/2012
2000-0140 0 Charitable, Etc. Contributions and Gifts; Donees of Charitable Co 07/27/2012
2000-0127 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 07/27/2012
2000-0227 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 07/24/2012
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/24/2012
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 07/29/2012
2000-0130 0 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 07/27/2012
2000-0049 0 Charitable, Etc. Contributions and Gifts; Travel Expenses 07/29/2012
2010-0199 24.00-00; 106.00-00 Child Tax Credit; Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/26/2012
2002-0159 9114.03-07 China 07/23/2012
2003-0178 9114.03-07 China 07/27/2012
2002-0129 911.00-00 Citizens or Residents of the United States Living Abroad 07/25/2012
2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 07/27/2012
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 07/23/2012
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 07/27/2012
2001-0038 501.04-00 Civic Leagues and Social Welfare Groups 07/27/2012
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 07/27/2012
2011-0032 1211.01-00 Classification of Assets 07/25/2012

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