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
2008-0004 170.00-00 Charitable, Etc. Contributions and Gifts 03/25/2008
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2009
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 03/31/2009
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2011-0039 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2012-0042 170.00-00 Charitable, Etc. Contributions and Gifts 08/23/2012
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 10/18/2013
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2007-0035 170.01-00 Time of Making Contribution 09/21/2007
2009-0061 170.02-00 Value of Contribution 03/31/2009
2007-0022 170.02-01 Food ISP - Contributions of Food Inventory to a Charitable Organization 06/15/2007
2008-0010 170.04-00 Unreimbursed Expenditures 06/24/2008
2009-0116 170.04-00 Unreimbursed Expenditures 06/27/2009
2001-0277 170.07-05 Governmental Units 07/26/2012
2009-0026 170.09-00 Donees of Charitable Contributions in General 03/31/2009
2004-0093 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2012-0060 170.09-01 United States, States, Political Subdivisions, Etc. 09/28/2012
2009-0150 170.10-01 Individuals 07/26/2012
2005-0110 170.11-00 Ordinary Income and Capital Gain Property 07/24/2012
2009-0127 170.12-03 Partial Interests in Property 06/27/2009
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/29/2012
2004-0091 170.12-07 Expectation of Benefit 07/26/2012
2005-0118 170.12-07 Expectation of Benefit 07/25/2012
2010-0172 170.12-07 Expectation of Benefit 07/28/2012
2016-0063 170.12-07 Expectation of Benefit 10/12/2016
2009-0128 170.14-00 Qualified Conservation Contribution 06/27/2009
2010-0206 170.14-00 Qualified Conservation Contribution 07/25/2012
2010-0231 170.14-00 Qualified Conservation Contribution 07/24/2012
2013-0014 170.14-00 Qualified Conservation Contribution 04/10/2013
2019-0018 170.14-00 Qualified Conservation Contribution 09/27/2019
2005-0135 170.15-00 Standard Mileage Rate 07/28/2012
2007-0027 170.18-00 Recordkeeping and Return Requirements 06/08/2007
2009-0036 170.18-00 Recordkeeping and Return Requirements 03/31/2009
2005-0004 170.19-00 Other 07/29/2012
2005-0074 170.19-00 Other 07/27/2012
2005-0129 170.19-00 Other 07/23/2012
2005-0205 170.19-00 Other 07/27/2012
2001-0286 170-07.03 Index Number: 170-07.05 Index Number: 170-07.06 Medical Organizations and Hospitals 2001-0286 Governmental Units 2001-0286 Publicly Supported Organizations 07/29/2012
2011-0069 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 07/27/2012
2010-0207 172.01-00 Carryback and Carryover 07/29/2012
2011-0028 172.01-00 Carryback and Carryover 07/27/2012
2003-0308 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/29/2012
2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/27/2012
2004-0059 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/26/2012
2004-0010 174.04-00 Trade or Business 07/25/2012
2009-0130 174.05-00 Change in Election 09/25/2009
2009-0157 174.05-00 Change in Election 07/25/2012
2000-0035 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2000-0206 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0382 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0252 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0289 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2002-0037 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2002-0072 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2002-0075 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2002-0177 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0066 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0067 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0091 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0106 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0107 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0108 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2003-0229 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2003-0230 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2003-0231 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0134 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2004-0180 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0186 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0188 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2009-0158 179.01-00 Section 179 Property 07/29/2012
2004-0112 179.02-00 Election 07/27/2012
2007-0008 179.02-00 Election 03/12/2007
2009-0059 179.02-00 Election 03/31/2009
2010-0163 179.03-01 Dollar Limitation 07/27/2012
2007-0031 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/18/2007
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2012-0004 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/25/2012
2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 07/24/2012
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 07/28/2012
2009-0227 195.00-00 Start Up Expenditures 07/26/2012
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 07/27/2012
2000-0029 2 Income From Discharge of Indebtedness; Exclusion From Gross Incom 06/30/2000
2001-0117 2 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 07/29/2012
2000-0057 2001.00-00 Imposition and Rate of Tax 07/29/2012
2001-0269 2001.00-00 Imposition and Rate of Tax 07/26/2012

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