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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
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
2000-0382 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0206 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0035 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2009-0157 174.05-00 Change in Election 07/25/2012
2009-0130 174.05-00 Change in Election 07/27/2012
2004-0010 174.04-00 Trade or Business 07/25/2012
2004-0059 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/26/2012
2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/27/2012

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