Information Letters
Instructions: More Information:

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 Sorted Descending Help on Subject Released Not sorted Help on Released
2016-0080 408.00-00; 408A.00-00 Individual Retirement Accounts; Roth IRA 01/09/2017
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2007-0034 408.00-00 Individual Retirement Accounts 07/27/2012
2001-0004 0 Individual Retirement Accounts 07/25/2012
2000-0184 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/26/2012
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/29/2016
2000-0223 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/27/2012
2000-0043 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/24/2012
2001-0094 00 Income Tax Collected at Source; Voluntary Withholding 07/27/2012
2010-0008 3402.00-00 Income Tax Collected at Source 07/23/2012
2010-0004 3402.00-00 Income Tax Collected at Source 07/26/2012
2010-0003 3402.00-00 Income Tax Collected at Source 07/27/2012
2004-0083 3402.00-00 Income Tax Collected at Source 07/26/2012
2000-0069 3402.00-00 Income Tax Collected at Source 07/26/2012
2014-0008 115.00-00 Income of States, Municipalities, etc. 03/31/2014
2000-0082 5 Income From Sources Within the U.S.; Allocation and Apportionment 2000-0082 Income Affected by Treaty 904.00-00 Limitation on Credit 07/27/2012
2005-0067 861.00-00 Income From Sources Within the U.S. 07/26/2012
2003-0201 861.00-00 Income From Sources Within the U.S. 07/27/2012
2003-0037 861.00-00 Income From Sources Within the U.S. 07/29/2012
2002-0252 861.00-00 Income From Sources Within the U.S. 07/27/2012
2002-0105 861.00-00 Income From Sources Within the U.S. 07/26/2012
2002-0079 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0175 861.00-00 Income From Sources Within the U.S. 07/24/2012
2001-0174 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0028 861.00-00 Income From Sources Within the U.S. 07/26/2012
2003-0218 933.00-00 Income From Sources Within Puerto Rico 07/27/2012
2000-0071 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0029 2 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/25/2012
2003-0234 894.00-00 Income Affected by Treaty 07/26/2012
2012-0008 132.04-01 In General 07/27/2012
2006-0095 3121.10-01 In General 07/27/2012
2006-0038 48.01-01 In General 07/23/2012
2001-0168 86.01-01 In General 07/28/2012
2002-0245 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0242 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0216 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0199 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0193 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/27/2012
2002-0192 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0186 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0143 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2000-0244 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/28/2012
2000-0101 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/26/2012
2000-0052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/27/2012
2000-0027 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/25/2012
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2013-0015 2501.00-00; 6039F.00-00 Imposition of Gift Tax (Imposed v. Not Imposed);Notice of Large Gifts Received from Foreign Persons; ADMINISTRATION: Authority of officers of Internal Revenue 04/10/2013
2005-0220 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/23/2012
2016-0038 2001.00-00; 2010.00-00 Imposition and Rate of Tax; Unified Credit Against Estate Tax 06/28/2016
2001-0269 2001.00-00 Imposition and Rate of Tax 07/26/2012
2001-0064 4251.01-00 Imposition and Rate of Tax 07/27/2012
2000-0057 2001.00-00 Imposition and Rate of Tax 07/29/2012
2008-0002 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/27/2012
2005-0115 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/26/2012
2002-0068 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/28/2012
2000-0394 00 Identifying Numbers; Requirement to Obtain 07/27/2012
2000-0040 00 Identifying Numbers; Requirement to Furnish 07/25/2012
2002-0026 6109-00-00 Identifying Numbers 07/27/2012
2001-0293 6109.00-00 Identifying Numbers 07/26/2012
2001-0244 6109.00-00 Identifying Numbers 07/27/2012
2001-0078 00 Identifying Numbers 07/27/2012
2000-0147 6109.00-00 Identifying Numbers 07/25/2012
2000-0129 6109.00-00 Identifying Numbers 07/29/2012
2000-0014 Identifying Numbers 07/23/2012
2005-0171 1012.13-01 Identification of Shares 07/26/2012
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/25/2012
2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/23/2012
2002-0021 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/27/2012
2010-0113 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2006-0064 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2002-0286 25A.00-00 Hope and Lifetime Learning Credits 07/28/2012
2002-0281 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2001-0134 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2000-0010 0 Hope and Lifetime Learning Credits 07/27/2012
2016-0059 223.00-00; 125.00-00; 213.00-00 Health Savings Accounts; Cafeteria Plans; Medical, Dental, etc., Expenses 10/12/2016
2018-0033 223.00-00 Health Savings Accounts 12/28/2018
2017-0005 223.00-00 Health Savings Accounts 04/04/2017
2017-0003 223.00-00 Health Savings Accounts 04/04/2017
2016-0082 223.00-00 Health Savings Accounts 01/09/2017
2016-0061 223.00-00 Health Savings Accounts 10/12/2016
2016-0056 223.00-00 Health Savings Accounts 10/12/2016
2016-0014 223.00-00 Health Savings Accounts 03/29/2016
2016-0003 223.00-00 Health Savings Accounts 03/29/2016
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2005-0133 132.08-05 Gyms and Athletic Facilities 07/27/2012
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 07/27/2012
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 07/29/2012
2008-0041 61.00-00 Gross Income v. Not Gross Income; Returns of Brokers 07/25/2012
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 07/23/2012
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/10/2013
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2000-0125 Gross Income v. Not Gross Income; Interest 07/27/2012
2012-0019 61.00-00; 108.01-02; 108.02-00 Gross Income v. Not Gross Income; Insolvent Taxpayer; Reduction of Tax Attributes 07/27/2012

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