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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2010-0109 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2012-0038 25D.00-00 Residential Energy Efficient Property 08/23/2012
2011-0059 25D.00-00 Residential Energy Efficient Property 07/27/2012
2011-0010 25D.00-00 Residential Energy Efficient Property 07/23/2012
2009-0248 25D.00-00 Residential Energy Efficient Property 07/28/2012
2009-0240 25D.00-00 Residential Energy Efficient Property 07/25/2012
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/27/2012
2010-0085 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/23/2012
2011-0048 25C.00-00 Non-Business Energy Property 07/25/2012
2011-0016 25C.00-00 Non-Business Energy Property 07/25/2012
2011-0015 25C.00-00 Non-Business Energy Property 07/27/2012
2011-0006 25C.00-00 Non-Business Energy Property 07/26/2012
2011-0001 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0244 25C.00-00 Non-Business Energy Property 07/23/2012
2010-0238 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0222 25C.00-00 Non-Business Energy Property 07/25/2012
2010-0219 25C.00-00 Non-Business Energy Property 07/24/2012
2010-0201 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0164 25C.00-00 Non-Business Energy Property 07/26/2012
2010-0099 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0098 25C.00-00 Non-Business Energy Property 07/29/2012
2009-0249 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0239 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0237 25C.00-00 Non-Business Energy Property 07/25/2012
2009-0231 25C.00-00 Non-Business Energy Property 07/24/2012
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
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2009-0211 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 07/26/2012
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
2009-0046 25.00-00 Interest on Certain Home Mortgages (Credit for) 07/25/2012
2003-0227 24.02-01 Qualifying Child - Age Limit 07/23/2012
2003-0215 24.02-01 Qualifying Child - Age Limit 07/27/2012
2003-0137 24.02-00; 152.08-00 Qualifying Child - In General; Support Test for Children of Divorced Parents 07/28/2012
2010-0199 24.00-00; 106.00-00 Child Tax Credit; Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/26/2012
2009-0037 23.00-00 Credit for Adoption Expenses 07/23/2012
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
2005-0072 221.00-00 Deduction For Two-Earner Married Couples (Repealed 1986) 07/26/2012
2000-0138 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooper 07/27/2012
2003-0169 213.06-00 Limitation For Medicines And Drugs 07/28/2012
2000-0073 213.06-00 Medical, Dental, etc., Expenses; Limitation For Medicines And Dru 07/29/2012
2000-0079 213.05-10 Medical, Dental, etc., Expenses; Medical Care; Long Term Care 07/27/2012
2004-0090 213.05-05 Special Education 07/27/2012
2003-0206 213.05-05 Special Education 07/29/2012
2002-0169 213.05-03 Institutional Care 07/25/2012
2000-0263 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 07/27/2012
2016-0013 213.05-00 Medical Care 03/29/2016
2011-0045 213.05-00 Medical Care 07/25/2012
2007-0037 213.05-00 Medical Care 07/29/2012
2005-0102 213.05-00 Medical Care 07/24/2012
2004-0187 213.05-00 Medical Care 07/26/2012
2003-0202 213.05-00 Medical Care 07/26/2012
2002-0077 213.05-00 Medical Care 07/27/2012
2001-0297 213.05-00 Medical Care 07/29/2012
2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2001-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0088 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2001-0086 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0085 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2001-0075 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0066 213.05-00 Medical Care 07/23/2012
2001-0036 213.05-00 Medical Care 07/25/2012
2001-0016 213.05-00 Medical Care 07/27/2012
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0215 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0212 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0207 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0204 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0203 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0202 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0201 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0200 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0199 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0198 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0197 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0196 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0195 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0194 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0193 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0192 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0191 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0190 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0133 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0124 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0123 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0122 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0121 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012

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