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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2005-0169 1362.01-03 Late Elections 07/24/2012
2005-0168 1362.01-03 Late Elections 07/27/2012
2005-0167 1362.01-03 Late Elections 07/29/2012
2005-0166 1362.01-03 Late Elections 07/26/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/23/2012
2005-0163 1362.01-03 Late Elections 07/26/2012
2005-0162 9114.03-13 Germany 07/27/2012
2005-0161 1362.01-03 Late Elections 07/24/2012
2005-0160 1362.01-03 Late Elections 07/27/2012
2005-0159 1362.01-03 Late Elections 07/29/2012
2005-0158 1362.01-03 Late Elections 07/26/2012
2005-0157 1362.01-03 Late Elections 07/27/2012
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 07/23/2012
2005-0155 1362.01-03 Late Elections 07/27/2012
2005-0154 1362.01-03 Late Elections 07/28/2012
2005-0153 1362.00-00 Election by Small Business Corporation 07/24/2012
2005-0152 1362.02-01 Revocation 07/27/2012
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0150 1362.01-03 Late Elections 07/25/2012
2005-0149 1362.01-03 Late Elections 07/27/2012
2005-0148 1362.01-03 Late Elections 07/29/2012
2005-0147 162.01-03 Trade or Business v. Hobby 07/26/2012
2005-0146 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0145 1362.01-03 Late Elections 07/23/2012
2005-0144 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0142 1362.02-01 Revocation 07/24/2012
2005-0141 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2005-0140 1362.01-03 Late Elections 07/29/2012
2005-0139 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/25/2012
2005-0138 1362.01-03 Late Elections 07/27/2012
2005-0137 1362.01-03 Late Elections 07/23/2012
2005-0136 1362.01-03 Late Elections 07/27/2012
2005-0135 170.15-00 Standard Mileage Rate 07/28/2012
2005-0134 168.20-00 Classification of Property 07/24/2012
2005-0133 132.08-05 Gyms and Athletic Facilities 07/27/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0131 62.14-00 Other 07/25/2012
2005-0130 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0129 170.19-00 Other 07/23/2012
2005-0128 61.30-00 Assignments 07/27/2012
2005-0127 61.30-00 Assignments 07/28/2012
2005-0126 911.08-00 Amounts Paid By U.S. or Agency Thereof 07/25/2012
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2005-0124 62.02-05 Tool / Equipment Rental 07/29/2012
2005-0123 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0122 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0121 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0120 1211.00-00 Limitation on Capital Losses 07/26/2012
2005-0119 1362.02-01 Revocation 07/28/2012
2005-0118 170.12-07 Expectation of Benefit 07/25/2012
2005-0117 1362.01-03 Late Elections 07/27/2012
2005-0116 9114.03-03 Austria 07/29/2012
2005-0115 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/26/2012
2005-0114 1362.01-03 Late Elections 07/27/2012
2005-0113 1362.01-03 Late Elections 07/23/2012
2005-0112 1362.01-03 Late Elections 07/26/2012
2005-0111 164.01-00 Real Property Taxes 07/27/2012
2005-0110 170.11-00 Ordinary Income and Capital Gain Property 07/24/2012
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2005-0108 61.09-36 Per Diem Allowances 07/29/2012
2005-0107 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/26/2012
2005-0106 1362.01-03 Late Elections 07/27/2012
2005-0105 1362.01-03 Late Elections 07/23/2012
2005-0104 1362.01-03 Late Elections 07/26/2012
2005-0103 1362.01-03 Late Elections 07/27/2012
2005-0102 213.05-00 Medical Care 07/24/2012
2005-0101 1362.01-03 Late Elections 07/27/2012
2005-0100 1362.01-03 Late Elections 07/29/2012
2005-0099 1362.01-03 Late Elections 07/26/2012
2005-0098 7701.00-00 Definitions 07/27/2012
2005-0097 1362.02-01 Revocation 07/23/2012
2005-0096 1362.01-03 Late Elections 07/27/2012
2005-0095 1362.01-03 Late Elections 07/28/2012
2005-0094 3121.01-00 Wages 07/24/2012
2005-0093 871.03-00 U.S. Trade or Business v. No U.S. Trade or Business 07/27/2012
2005-0092 1362.00-00 Election by Small Business Corporation 07/29/2012
2005-0091 1362.01-03 Late Elections 07/25/2012
2005-0090 107.01-00 Rental Allowance 07/27/2012
2005-0089 213.00-00 Medical, Dental, etc., Expenses 07/23/2012
2005-0088 1031.05-00 Deferred Exchanges 07/27/2012
2005-0087 6103.01-00 General Rule 07/28/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0085 1031.05-00 Deferred Exchanges 07/27/2012
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/29/2012
2005-0083 61.11-03 Government Payments 07/25/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2005-0081 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2005-0080 911.05-00 Restricted Country 07/26/2012
2005-0079 61.11-03 Government Payments 07/28/2012
2005-0078 62.02-05 Tool / Equipment Rental 07/25/2012
2005-0077 86.02-00 Social Security Benefit 07/27/2012
2005-0076 61.11-03 Government Payments 07/29/2012
2005-0075 1031.05-00 Deferred Exchanges 07/25/2012
2005-0074 170.19-00 Other 07/27/2012
2005-0073 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0072 221.00-00 Deduction For Two-Earner Married Couples (Repealed 1986) 07/26/2012
2005-0071 3121.02-10 Student Employee of School, etc. 07/27/2012
2005-0070 61.40-00 Governmental Benefits and Subsidies 07/24/2012

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