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 Ascending Help on Subject Released Not sorted Help on Released
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
2010-0233 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0012 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0036 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
2011-0049 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0054 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2011-0056 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
2011-0066 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0068 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2013-0026 61.00-00 Gross Income v. Not Gross Income 10/18/2013
2016-0066 61.00-00 Gross Income v. Not Gross Income 10/12/2016
2017-0016 61.00-00 Gross Income v. Not Gross Income 07/16/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
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
2002-0241 61.00-00 Index Number: 453.10-01 Gross Income v. Not Gross Income 2002-0241 Installment Sale 07/27/2012
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
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
2003-0061 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0061 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
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 08/23/2012
2012-0057 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 10/18/2012
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
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
2014-0014 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
2000-0220 Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable 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
2000-0012 Gross Income v. Not Gross Income; Compensation for Services; Reti 07/27/2012
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/28/2016
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 04/10/2013
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 07/25/2012
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
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
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
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
2012-0011 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/28/2012
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/01/2013
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 10/03/2014
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015
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
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
2012-0019 61.00-00; 108.01-02; 108.02-00 Gross Income v. Not Gross Income; Insolvent Taxpayer; Reduction of Tax Attributes 07/27/2012
2000-0125 Gross Income v. Not Gross Income; Interest 07/27/2012
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/10/2013
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 07/23/2012
2008-0041 61.00-00 Gross Income v. Not Gross Income; Returns of Brokers 07/25/2012
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 07/29/2012
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 07/27/2012
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2005-0133 132.08-05 Gyms and Athletic Facilities 07/27/2012
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2016-0003 223.00-00 Health Savings Accounts 03/29/2016
2016-0014 223.00-00 Health Savings Accounts 03/29/2016
2016-0056 223.00-00 Health Savings Accounts 10/12/2016
2016-0061 223.00-00 Health Savings Accounts 10/12/2016
2016-0082 223.00-00 Health Savings Accounts 01/09/2017
2017-0003 223.00-00 Health Savings Accounts 04/04/2017
2017-0005 223.00-00 Health Savings Accounts 04/04/2017
2018-0033 223.00-00 Health Savings Accounts 12/28/2018
2016-0059 223.00-00; 125.00-00; 213.00-00 Health Savings Accounts; Cafeteria Plans; Medical, Dental, etc., Expenses 10/12/2016
2000-0010 0 Hope and Lifetime Learning Credits 07/27/2012
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0134 0 Hope and Lifetime Learning Credits 07/27/2012
2002-0281 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2002-0286 25A.00-00 Hope and Lifetime Learning Credits 07/28/2012
2006-0064 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2010-0113 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2002-0021 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/27/2012
2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/23/2012
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/25/2012
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2005-0171 1012.13-01 Identification of Shares 07/26/2012
2000-0014 Identifying Numbers 07/23/2012
2000-0129 6109.00-00 Identifying Numbers 07/29/2012
2000-0147 6109.00-00 Identifying Numbers 07/25/2012
2001-0078 00 Identifying Numbers 07/27/2012
2001-0244 6109.00-00 Identifying Numbers 07/27/2012
2001-0293 6109.00-00 Identifying Numbers 07/26/2012
2002-0026 6109-00-00 Identifying Numbers 07/27/2012
2000-0040 00 Identifying Numbers; Requirement to Furnish 07/25/2012
2000-0394 00 Identifying Numbers; Requirement to Obtain 07/27/2012
2002-0068 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/28/2012
2005-0115 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/26/2012
2008-0002 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/27/2012
2000-0057 2001.00-00 Imposition and Rate of Tax 07/29/2012
2001-0064 4251.01-00 Imposition and Rate of Tax 07/27/2012

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