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 Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
2009-0085 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Enti 07/27/2012
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 10/03/2014
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/01/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2012-0011 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/28/2012
2012-0034 61.00-00; 451.00-00; 461.00-00 Gross Income v. Not Gross Income; General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received); General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 08/23/2012
2000-0166 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 07/23/2012
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2012-0012 61.00-00; 61.22-00; 108.00-00; 108.01-03 Gross Income v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 07/25/2012
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 04/10/2013
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/28/2016
2000-0012 Gross Income v. Not Gross Income; Compensation for Services; Reti 07/27/2012
2000-0083 Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding 07/24/2012
2000-0220 Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable 07/27/2012
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 07/01/2014
2009-0134 61.00-00; 104.00-00; 1033.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion 07/27/2012
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/03/2014
2012-0057 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 10/18/2012
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 08/23/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015
2003-0061 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0061 Certain Foster Care Payments 07/29/2012
2003-0060 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0060 Certain Foster Care Payments 07/26/2012
2003-0059 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0059 Certain Foster Care Payments 07/27/2012
2002-0241 61.00-00 Index Number: 453.10-01 Gross Income v. Not Gross Income 2002-0241 Installment Sale 07/27/2012
2002-0019 61.00-00 Index Number: 893.01-00 Index Number: 911.06-00 Index N Gross Income v. Not Gross Income 2002-0019 Citizens of the United States 2002-0019 Foreign Earned Income 2002-0019 Housing Cost Amount 07/26/2012
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0016 61.00-00 Gross Income v. Not Gross Income 07/16/2017
2016-0066 61.00-00 Gross Income v. Not Gross Income 10/12/2016
2013-0026 61.00-00 Gross Income v. Not Gross Income 10/18/2013
2011-0068 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0066 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0063 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0056 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0054 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2011-0049 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0046 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0036 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0012 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0233 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
2010-0141 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
2010-0057 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
2009-0230 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
2009-0124 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0014 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2009-0007 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2008-0037 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0018 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2007-0024 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2006-0032 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2005-0213 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2005-0123 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
2005-0003 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2004-0175 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2004-0173 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2003-0183 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2003-0136 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2003-0134 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2003-0058 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0010 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2002-0282 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2002-0261 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2002-0208 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2001-0214 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
2001-0171 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0084 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2001-0083 Gross Income v. Not Gross Income 07/27/2012
2001-0277 170.07-05 Governmental Units 07/26/2012
2016-0047 414.07-00 Governmental Plan 10/12/2016
2016-0044 414.07-00 Governmental Plan 10/12/2016
2012-0054 414.07-00 Governmental Plan 10/18/2012
2012-0053 414.07-00 Governmental Plan 10/18/2012
2012-0052 414.07-00 Governmental Plan 10/18/2012
2012-0051 414.07-00 Governmental Plan 01/04/2013
2012-0050 414.07-00 Governmental Plan 10/18/2012
2012-0049 414.07-00 Governmental Plan 10/18/2012
2012-0048 414.07-00 Governmental Plan 10/18/2012
2012-0047 414.07-00 Governmental Plan 10/18/2012
2012-0046 414.07-00 Governmental Plan 10/18/2012
2012-0045 414.07-00 Governmental Plan 10/18/2012
2012-0044 414.07-00 Governmental Plan 10/18/2012
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2011-0089 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 07/26/2012
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
2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2015-0034 61.40-00 Governmental Benefits and Subsidies 01/05/2016
2015-0020 61.40-00 Governmental Benefits and Subsidies 07/06/2015

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