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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
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
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