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 Not sorted Help on Subject Released Sorted Descending Help on Released
2006-0023 3401.01-01 Back Pay 07/27/2012
2006-0021 3101.00-00 Rate and Measure of Employee Tax 07/27/2012
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0013 6103.01-00 General Rule 07/27/2012
2006-0010 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/27/2012
2006-0002 501.09-01 Permissible Benefits 07/27/2012
2005-0221 39.04-02 Carrybacks 07/27/2012
2005-0218 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) 07/27/2012
2005-0216 61.30-03 Anticipatory Assignment of Income 07/27/2012
2005-0213 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2005-0210 1397.00-00 Empowerment Zone - Other definitions and special rules 07/27/2012
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2005-0205 170.19-00 Other 07/27/2012
2005-0200 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0197 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0195 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0192 7701.02-00 Partnerships v. Associations 07/27/2012
2005-0189 1362.01-03 Late Elections 07/27/2012
2005-0187 6045.08-00 Form and Content of Required Report 07/27/2012
2005-0184 1362.01-03 Late Elections 07/27/2012
2005-0181 1362.01-03 Late Elections 07/27/2012
2005-0176 1362.01-03 Late Elections 07/27/2012
2005-0173 1362.02-01 Revocation 07/27/2012
2005-0170 1221.03-01 Similar Property 07/27/2012
2005-0168 1362.01-03 Late Elections 07/27/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2005-0162 9114.03-13 Germany 07/27/2012
2005-0160 1362.01-03 Late Elections 07/27/2012
2005-0157 1362.01-03 Late Elections 07/27/2012
2005-0155 1362.01-03 Late Elections 07/27/2012
2005-0152 1362.02-01 Revocation 07/27/2012
2005-0149 1362.01-03 Late Elections 07/27/2012
2005-0146 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0144 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0141 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2005-0138 1362.01-03 Late Elections 07/27/2012
2005-0136 1362.01-03 Late Elections 07/27/2012
2005-0133 132.08-05 Gyms and Athletic Facilities 07/27/2012
2005-0130 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0128 61.30-00 Assignments 07/27/2012
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2005-0122 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0117 1362.01-03 Late Elections 07/27/2012
2005-0114 1362.01-03 Late Elections 07/27/2012
2005-0111 164.01-00 Real Property Taxes 07/27/2012
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2005-0106 1362.01-03 Late Elections 07/27/2012
2005-0103 1362.01-03 Late Elections 07/27/2012
2005-0101 1362.01-03 Late Elections 07/27/2012
2005-0098 7701.00-00 Definitions 07/27/2012
2005-0096 1362.01-03 Late Elections 07/27/2012
2005-0093 871.03-00 U.S. Trade or Business v. No U.S. Trade or Business 07/27/2012
2005-0090 107.01-00 Rental Allowance 07/27/2012
2005-0088 1031.05-00 Deferred Exchanges 07/27/2012
2005-0085 1031.05-00 Deferred Exchanges 07/27/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2005-0077 86.02-00 Social Security Benefit 07/27/2012
2005-0074 170.19-00 Other 07/27/2012
2005-0071 3121.02-10 Student Employee of School, etc. 07/27/2012
2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 07/27/2012
2005-0066 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/27/2012
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 07/27/2012
2005-0061 1362.02-01 Revocation 07/27/2012
2005-0058 1362.01-03 Late Elections 07/27/2012
2005-0056 141.01-04 Output Facilities 07/27/2012
2005-0053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2012
2005-0050 117.00-00 Qualified Scholarships 07/27/2012
2005-0048 1362.01-02 Election After Termination 07/27/2012
2005-0045 62.02-02 Reimbursements 07/27/2012
2005-0042 1362.01-03 Late Elections 07/27/2012
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 07/27/2012
2005-0037 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0034 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0031 424.01-00 Modification, Extension or Renewal of Options 07/27/2012
2005-0029 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0026 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0023 1362.01-03 Late Elections 07/27/2012
2005-0021 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0018 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/27/2012
2005-0016 1211.00-00 Limitation on Capital Losses 07/27/2012
2005-0013 1033.00-00 Involuntary Conversion 07/27/2012
2005-0010 457.09-04 Transfers Between Plans 07/27/2012
2005-0008 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0005 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2012
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0229 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0224 1362.01-03 Late Elections 07/27/2012
2004-0221 9114.03-06 Canada 07/27/2012
2004-0218 1362.01-03 Late Elections 07/27/2012
2004-0216 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0213 1362.01-03 Late Elections 07/27/2012
2004-0210 1362.01-03 Late Elections 07/27/2012
2004-0208 457.08-01 Eligible Employer 07/27/2012
2004-0205 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0203 1362.00-00 Election by Small Business Corporation 07/27/2012

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