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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Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
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
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
2000-0120 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0119 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0118 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0117 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0115 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0114 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0113 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0112 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0111 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0110 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0109 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0108 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0107 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0106 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0104 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0103 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0100 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0099 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/24/2012
2000-0098 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0097 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0090 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0089 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0081 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2002-0291 213.02-00 Expenses For Dependents 07/29/2012
2017-0025 213.00-00 Medical, Dental, etc., Expenses 09/29/2017
2014-0005 213.00-00 Medical, Dental, etc., Expenses 03/31/2014
2013-0011 213.00-00 Medical, Dental, etc., Expenses 04/10/2013
2011-0035 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2011-0027 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2011-0022 213.00-00 Medical, Dental, etc., Expenses 07/26/2012
2011-0021 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2011-0020 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2011-0014 213.00-00 Medical, Dental, etc., Expenses 07/28/2012
2010-0175 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2010-0173 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0158 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2010-0129 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2010-0080 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0252 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0209 213.00-00 Medical, Dental, etc., Expenses 07/29/2012
2009-0010 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2006-0088 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2005-0089 213.00-00 Medical, Dental, etc., Expenses 07/23/2012
2000-0277 213.00-00 Medical, Dental, etc., Expenses 07/26/2012
2000-0064 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 07/29/2012
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 07/27/2012
2009-0254 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 07/29/2012
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 07/23/2012
2001-0251 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/23/2012
2002-0098 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 07/28/2012
2001-0285 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 07/26/2012
2001-0291 2002.00-00 Liability v. No Liability for Payment 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
2000-0057 2001.00-00 Imposition and Rate of Tax 07/29/2012
2001-0117 2 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 07/29/2012
2000-0029 2 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 07/27/2012
2009-0227 195.00-00 Start Up Expenditures 07/26/2012
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 07/28/2012
2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 07/24/2012
2012-0004 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/25/2012
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2007-0031 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2010-0163 179.03-01 Dollar Limitation 07/27/2012
2009-0059 179.02-00 Election 07/24/2012
2007-0008 179.02-00 Election 07/27/2012
2004-0112 179.02-00 Election 07/27/2012
2009-0158 179.01-00 Section 179 Property 07/29/2012
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2004-0188 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
2004-0180 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0134 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0231 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0230 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2003-0229 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2003-0108 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2003-0107 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
2003-0091 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0067 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
2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2002-0177 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
2002-0072 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2002-0037 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0289 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
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0042 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

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