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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2003-0280 | 1362.01-03 | Late Elections | 07/28/2012 |
| 2003-0279 | 1362.01-03 | Late Elections | 07/25/2012 |
| 2003-0278 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2003-0277 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2003-0276 | 1362.01-03 | Late Elections | 07/25/2012 |
| 2003-0275 | 1362.01-03 | Late Elections | 07/23/2012 |
| 2003-0272 | 1362.01-03 | Late Elections | 07/26/2012 |
| 2003-0268 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2003-0263 | 1362.01-03 | Late Elections | 07/25/2012 |
| 2003-0258 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2003-0257 | 1362.01-03 | Late Elections | 07/28/2012 |
| 2003-0239 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2003-0237 | 1362.01-03 | Late Elections | 07/26/2012 |
| 2003-0236 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2003-0235 | 1362.01-03 | Late Elections | 07/23/2012 |
| 2003-0139 | 1362.01-03 | Late Elections | 07/23/2012 |
| 2003-0138 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2003-0124 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2003-0123 | 1362.01-03 | Late Elections | 07/23/2012 |
| 2003-0122 | 1362.01-03 | Late Elections | 07/26/2012 |
| 2003-0120 | 1362.01-03 | Late Elections | 07/25/2012 |
| 2002-0179 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2002-0166 | 1362.01-03 | Late Elections | 07/27/2012 |
| 2001-0122 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 07/23/2012 |
| 2001-0236 | 63.05-00 | Itemized Deductions | 07/26/2012 |
| 2003-0098 | 9114.03-20 | Italy | 07/23/2012 |
| 2009-0114 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
| 2009-0094 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/27/2009 |
| 2010-0250 | 109.01-00 | Involuntary Conversions | 07/25/2012 |
| 2012-0036 | 1033.00-00 | Involuntary Conversion | 08/23/2012 |
| 2006-0028 | 1033.00-00 | Involuntary Conversion | 07/27/2012 |
| 2005-0013 | 1033.00-00 | Involuntary Conversion | 07/27/2012 |
| 2002-0069 | 72.02-00 | Investment in Contract | 07/27/2012 |
| 2001-0280 | 702.04-00 | Investment Clubs | 07/25/2012 |
| 2001-0279 | 702.04-00 | Investment Clubs | 07/27/2012 |
| 2004-0101 | 892.07-00 | International Organizations Qualifying for Exemption Under Section 892 | 07/27/2012 |
| 2000-0017 | 0 | Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year | 06/30/2000 |
| 2009-0151 | 451.14-06; 1272.00-00 | Interest; Current Inclusion in Income of Original Issue Discount | 07/23/2012 |
| 2009-0046 | 25.00-00 | Interest on Certain Home Mortgages (Credit for) | 03/31/2009 |
| 2004-0114 | 482.08-00 | Interest | 07/28/2012 |
| 2001-0069 | 3121.04-18 | Insurance Salesmen | 07/29/2012 |
| 2002-0169 | 213.05-03 | Institutional Care | 07/25/2012 |
| 2000-0055 | 0 | Installment Method (Available v. Not Available) | 06/30/2000 |
| 2000-0041 | 0 | Installment Method (Available v. Not Available) | 06/30/2000 |
| 2009-0111 | 165.10-00 | Insolvent Financial Institutions | 06/27/2009 |
| 2012-0021 | 44.00.00-00 | INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) | 07/25/2012 |
| 2004-0125 | 61.22-01 | Insolvency | 07/27/2012 |
| 2001-0192 | 6039.00-00 | Information Required in Connection With Certain Options | 07/28/2012 |
| 2000-0408 | 00 | Information Required in Connection With Certain Options | 07/25/2012 |
| 2001-0198 | 6039E.00-00 | Information Concerning Resident Status | 07/27/2012 |
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