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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2002-0080 3231.01-00 Employers v. Not Employers 07/26/2012
2002-0081 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0082 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0083 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0084 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0085 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0092 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0093 1362.00-00 Employers v. Not Employers 07/27/2012
2002-0095 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0106 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0107 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0114 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0115 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0118 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0125 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0126 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0127 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0128 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0134 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0135 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0136 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0150 3231.01-00 Employers v. Not Employers 07/26/2012
2002-0151 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0152 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0162 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0173 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0174 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0209 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0210 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0212 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0213 3231.01-00 Employers v. Not Employers 07/24/2012
2002-0218 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0219 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0220 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0227 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0253 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0253 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0255 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0256 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0259 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0262 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0264 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0265 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0266 3231.01-00 Employers v. Not Employers 07/26/2012
2002-0267 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0278 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0279 3231.01-00 Employers v. Not Employers 07/26/2012
2002-0290 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0001 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0002 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0003 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0004 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0005 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0006 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0007 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0011 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0012 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0013 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0024 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0028 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0032 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0033 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0044 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0054 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0055 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0056 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0057 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0062 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0063 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0064 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0065 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0074 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0075 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0076 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0077 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0078 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0081 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0083 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0084 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0085 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0086 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0087 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0088 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0089 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0090 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0110 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0111 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0112 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0113 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0128 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0129 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0131 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0140 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0141 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0142 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0143 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0144 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0145 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0147 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0154 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0156 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0159 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0160 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0161 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0162 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0163 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0164 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0165 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0166 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0167 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0168 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0171 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0176 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0177 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0179 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0180 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0185 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0186 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0187 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0189 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0190 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0191 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0192 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0193 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0205 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0207 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0219 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0220 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0221 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0222 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0223 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0224 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0232 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0233 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0243 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0057 3231.01-00 Employers v. Not Employers 07/25/2012
2004-0126 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0128 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0129 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0131 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0132 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0133 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0135 3231.01-00 Employers v. Not Employers 07/29/2012
2004-0136 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0139 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0140 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0141 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0156 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0163 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0164 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0165 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0209 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0222 3231.01-00 Employers v. Not Employers 07/26/2012
2001-0005 00 Employment 07/29/2012
2001-0023 Employment 07/24/2012
2001-0025 00 Employment 07/26/2012
2002-0096 3121.02-00 Employment 07/29/2012
2003-0200 3121.02-00 Employment 07/24/2012
2010-0043 3121.02-00 Employment 07/25/2012
2011-0011 3121.02-00 Employment 07/27/2012
2013-0035 3121.02-00 Employment 01/03/2014
2014-0027 3121.02-00 Employment 10/03/2014
2005-0210 1397.00-00 Empowerment Zone - Other definitions and special rules 07/27/2012
2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015
2009-0115 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/26/2012
2010-0066 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0036 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Energy Efficient Property 07/26/2012
2010-0024 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Residential Energy Efficient Property 07/24/2012
2009-0238 48.00-00 Energy Credit; Reforestation Credit 07/29/2012
2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 07/28/2012
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2012-0004 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/25/2012
2002-0268 1400.00-00 Establishment of DC Enterprise Zone 07/27/2012
2010-0188 1031.04-00; 1033.01-00 Excepted Property; General Rule 07/29/2012
2003-0225 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/28/2012
2014-0011 508.02-00 Exceptions 03/31/2014
2011-0095 3406.07-00; 3121.04-01 Exceptions to Backup Withholding; Common Law Tests 07/27/2012
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/29/2016
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 01/09/2017
2016-0021 9831.00-00; 1372.00-00; 162.35-02 Exceptions to the Applicability of Chapter 100; Treatment Of Fringe Benefits; Cafeteria Plans ISP: Health Insurance Deductibility for Self-Employed Individuals 03/29/2016
2003-0014 4958.00-00 Excess Benefit Transaction 07/27/2012
2013-0018 1001.15-05 Exchange for Stock 07/01/2013
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/24/2012
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2000-0164 3 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/28/2012
2000-0367 4 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/27/2012
2003-0031 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/25/2012

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