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 Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2009-0083 165.00-00 Deductions For Losses 06/27/2009
2009-0090 165.00-00 Deductions For Losses 06/27/2009
2009-0092 165.00-00 Deductions For Losses 06/27/2009
2009-0099 165.00-00 Deductions For Losses 06/27/2009
2009-0129 165.00-00 Deductions For Losses 06/27/2009
2009-0146 165.00-00 Deductions For Losses 07/27/2012
2009-0161 165.00-00 Deductions For Losses 07/29/2012
2009-0210 165.00-00 Deductions For Losses 07/27/2012
2009-0217 165.00-00 Deductions For Losses 07/27/2012
2009-0251 165.00-00 Deductions For Losses 07/29/2012
2010-0041 165.00-00 Deductions For Losses 07/28/2012
2010-0096 165.00-00 Deductions For Losses 07/27/2012
2010-0136 165.00-00 Deductions For Losses 07/24/2012
2010-0157 165.00-00 Deductions For Losses 07/27/2012
2010-0213 165.00-00 Deductions For Losses 07/23/2012
2010-0234 165.00-00 Deductions For Losses 07/25/2012
2011-0070 165.00-00 Deductions For Losses 07/26/2012
2011-0090 165.00-00 Deductions For Losses 07/23/2012
2012-0025 165.00-00 Deductions For Losses 08/23/2012
2012-0026 165.00-00 Deductions For Losses 08/23/2012
2012-0027 165.00-00 Deductions For Losses 08/23/2012
2012-0029 165.00-00 Deductions For Losses 08/23/2012
2012-0033 165.00-00 Deductions For Losses 08/23/2012
2012-0043 165.00-00 Deductions For Losses 08/23/2012
2019-0016 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 06/28/2019
2019-0019 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 09/27/2019
2001-0271 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2004-0082 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2004-0088 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0176 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0177 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0178 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0179 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0180 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0181 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0183 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/24/2012
2009-0184 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/28/2012
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0186 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0187 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0188 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0189 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0190 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0191 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0192 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0193 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0194 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0195 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0196 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0197 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0198 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0199 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0200 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0202 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/24/2012
2009-0203 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0204 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0205 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0206 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0207 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0208 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2010-0068 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2010-0110 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2010-0165 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2010-0227 165.04-00 Limitations on Losses of Individuals Casualty and Theft 07/26/2012
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/09/2017
2010-0039 165.04-00; 165.04-02 Limitations on Losses of Individuals - Casualty and Theft; Net Casualty Loss 07/26/2012
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 03/31/2009
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 07/29/2012
2009-0234 165.07-00 Disaster Losses 07/25/2012
2009-0095 165.07-02 Presidentially Declared Disaster Areas 06/27/2009
2017-0014 165.08-00 Wagering Losses 07/16/2017
2009-0111 165.10-00 Insolvent Financial Institutions 06/27/2009
2009-0154 165.11-00 Deductions For Losses; Other 07/24/2012
2010-0184 165.11-00 Other 07/24/2012
2010-0200 165.11-00 Other 07/23/2012
2012-0041 165.11-00 Other 08/23/2012
2012-0058 165.11-00 Other 10/18/2012
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 07/27/2012
2010-0230 166.04-00; 1211.00-00 Nonbusiness Debt; Limitation on Capital Losses 07/27/2012
2012-0040 167.03-00 Reasonable Allowance 08/23/2012
2001-0228 168.00-00 Modified Accelerated Cost Recovery System 07/26/2012
2004-0066 168.00-00 Modified Accelerated Cost Recovery System 07/28/2012
2005-0038 168.00-00 Modified Accelerated Cost Recovery System 07/25/2012
2011-0004 168.00-00 Modified Accelerated Cost Recovery System 07/29/2012
2002-0025 168.19-00 Conventions 07/25/2012
2005-0134 168.20-00 Classification of Property 07/24/2012
2012-0070 168.35-00 Retirements 01/04/2013
2006-0073 168.36-00 Lease Term 09/08/2006
2006-0078 168.36-00 Lease Term 09/11/2006
2009-0054 168.36-00 R 1986 Lease Term 03/31/2009
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
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 09/14/2006
2006-0098 170.00-00 Charitable, Etc. Contributions and Gifts 12/28/2006
2007-0023 170.00-00 Charitable, Etc. Contributions and Gifts 06/08/2007

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