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 Ascending Help on Subject Released Not sorted Help on Released
2001-0034 4081.00-00 Gasoline and Diesel Fuels 07/23/2012
2001-0051 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2001-0241 4081.00-00 Gasoline and Diesel Fuels 07/28/2012
2002-0189 4081.00-00 Gasoline and Diesel Fuels 07/24/2012
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 07/29/2012
2000-0383 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Tran 07/27/2012
2001-0296 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/25/2012
2001-0209 6421.00-00 Index Number: 6427.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes 07/27/2012
2006-0047 38.00-00 General Business Credit 07/27/2012
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 07/26/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 07/27/2012
2001-0170 121.01-00 General Requirements 07/23/2012
2001-0272 121.01-00 General Requirements 07/25/2012
2002-0195 6103.01-00 General Rule 07/29/2012
2005-0087 6103.01-00 General Rule 07/28/2012
2005-0203 6103.01-00 General Rule 07/26/2012
2005-0206 6103.01-00 General Rule 07/26/2012
2006-0013 6103.01-00 General Rule 07/27/2012
2010-0148 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/26/2012
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/29/2012
2005-0139 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/25/2012
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/27/2012
2012-0039 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 08/23/2012
2002-0190 9114.03-13 Germany 07/27/2012
2005-0162 9114.03-13 Germany 07/27/2012
2013-0012 9114.03-13 Germany 04/10/2013
2013-0021 9114.03-13 Germany 07/01/2013
2006-0027 102.00-00 Gifts and Inheritances 07/24/2012
2001-0262 61.11-03 Government Payments 07/29/2012
2005-0076 61.11-03 Government Payments 07/29/2012
2005-0079 61.11-03 Government Payments 07/28/2012
2005-0083 61.11-03 Government Payments 07/25/2012
2002-0282 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2003-0027 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2004-0081 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2005-0005 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0006 61.40-00 Governmental Benefits and Subsidies 07/25/2012
2005-0017 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0019 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2005-0021 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2005-0068 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0070 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2005-0073 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2006-0024 61.40-00 Governmental Benefits and Subsidies 07/26/2012
2009-0139 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2010-0192 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2015-0020 61.40-00 Governmental Benefits and Subsidies 07/06/2015
2015-0034 61.40-00 Governmental Benefits and Subsidies 01/05/2016
2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2003-0025 61.40-00 Index Number: 102.06-00 Governmental Benefits and Subsidies 2003-0025 Donative Intent of Donor - Detached Generosity 07/26/2012
2011-0089 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 07/26/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2012-0044 414.07-00 Governmental Plan 10/18/2012
2012-0045 414.07-00 Governmental Plan 10/18/2012
2012-0046 414.07-00 Governmental Plan 10/18/2012
2012-0047 414.07-00 Governmental Plan 10/18/2012
2012-0048 414.07-00 Governmental Plan 10/18/2012
2012-0049 414.07-00 Governmental Plan 10/18/2012
2012-0050 414.07-00 Governmental Plan 10/18/2012
2012-0051 414.07-00 Governmental Plan 01/04/2013
2012-0052 414.07-00 Governmental Plan 10/18/2012
2012-0053 414.07-00 Governmental Plan 10/18/2012
2012-0054 414.07-00 Governmental Plan 10/18/2012
2016-0044 414.07-00 Governmental Plan 10/12/2016
2016-0047 414.07-00 Governmental Plan 10/12/2016
2001-0277 170.07-05 Governmental Units 07/26/2012
2001-0083 Gross Income v. Not Gross Income 07/27/2012
2001-0084 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2001-0171 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0176 61.00-00 Gross Income v. Not Gross Income 07/28/2012
2001-0214 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2002-0208 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2002-0261 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2002-0282 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2003-0010 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0058 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0134 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2003-0136 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2003-0183 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2004-0173 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2004-0175 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2005-0003 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0081 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2005-0123 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0213 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2006-0032 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2007-0024 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2008-0018 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0037 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0007 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2009-0014 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2009-0124 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0212 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2009-0230 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0020 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2010-0057 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0123 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2010-0141 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0202 61.00-00 Gross Income v. Not Gross Income 07/27/2012

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