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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2015-0045 9114.03-55 Portugal 01/05/2016
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2015-0041 132.10-00 Transit Passes / Van Pools 01/05/2016
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2015-0039 7701.03-08 Ordinary Trusts 01/05/2016
2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 01/05/2016
2015-0037 412.06-00 Minimum Funding Waiver 01/05/2016
2015-0035 408.03-00 Rollover Contributions 01/05/2016
2015-0034 61.40-00 Governmental Benefits and Subsidies 01/05/2016
2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/05/2016
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/05/2016
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/29/2015
2015-0029 1362.01-03 Late Elections 09/29/2015
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/02/2015
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/29/2015
2015-0023 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2015-0022 401.11-00 Commencement of Benefits Under Qualified Trusts 09/29/2015
2015-0021 402.08-01 Rollover Lump Sums 07/06/2015
2015-0020 61.40-00 Governmental Benefits and Subsidies 07/06/2015
2015-0019 152.00-00 Dependent Defined 07/06/2015
2015-0018 671.02-00 Persons Treated as Grantors 07/06/2015
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2015
2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0015 408.03-00 Rollover Contributions 07/06/2015
2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 07/06/2015
2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/06/2015
2015-0012 408.06-00 Distributions 03/27/2015
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2015-0009 274.08-00 Substantiation 03/27/2015
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015
2015-0006 451.20-00 Cash Method 03/27/2015
2015-0005 3101.00-00; 3121.01-10; 3121.04-09 Rate and Measure of Employee Tax; Domestic Service; Domestic Service 03/27/2015
2015-0004 132.10-00 Transit Passes / Van Pools 03/27/2015
2015-0003 457.07-02 Unforeseeable Emergency 03/27/2015
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2014-0044 1.00-00 Tax Imposed 01/14/2015
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015

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