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 Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2000-0027 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/25/2012
2000-0052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/27/2012
2000-0101 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/26/2012
2000-0244 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/28/2012
2002-0143 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0186 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0192 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0193 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/27/2012
2002-0199 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0216 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0242 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0245 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2001-0168 86.01-01 In General 07/28/2012
2006-0038 48.01-01 In General 07/23/2012
2006-0095 3121.10-01 In General 07/27/2012
2012-0008 132.04-01 In General 07/27/2012
2003-0234 894.00-00 Income Affected by Treaty 07/26/2012
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/25/2012
2000-0029 2 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0071 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2003-0218 933.00-00 Income From Sources Within Puerto Rico 07/27/2012
2001-0028 861.00-00 Income From Sources Within the U.S. 07/26/2012
2001-0174 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0175 861.00-00 Income From Sources Within the U.S. 07/24/2012
2002-0079 861.00-00 Income From Sources Within the U.S. 07/27/2012
2002-0105 861.00-00 Income From Sources Within the U.S. 07/26/2012
2002-0252 861.00-00 Income From Sources Within the U.S. 07/27/2012
2003-0037 861.00-00 Income From Sources Within the U.S. 07/29/2012
2003-0201 861.00-00 Income From Sources Within the U.S. 07/27/2012
2005-0067 861.00-00 Income From Sources Within the U.S. 07/26/2012
2000-0082 5 Income From Sources Within the U.S.; Allocation and Apportionment 2000-0082 Income Affected by Treaty 904.00-00 Limitation on Credit 07/27/2012
2014-0008 115.00-00 Income of States, Municipalities, etc. 03/31/2014
2000-0069 3402.00-00 Income Tax Collected at Source 07/26/2012
2004-0083 3402.00-00 Income Tax Collected at Source 07/26/2012
2010-0003 3402.00-00 Income Tax Collected at Source 07/27/2012
2010-0004 3402.00-00 Income Tax Collected at Source 07/26/2012
2010-0008 3402.00-00 Income Tax Collected at Source 07/23/2012
2001-0094 00 Income Tax Collected at Source; Voluntary Withholding 07/27/2012
2000-0043 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/24/2012
2000-0223 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/27/2012
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/29/2016
2000-0184 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/26/2012
2001-0004 0 Individual Retirement Accounts 07/25/2012
2007-0034 408.00-00 Individual Retirement Accounts 07/27/2012
2015-0042 408.00-00 Individual Retirement Accounts 01/05/2016
2016-0080 408.00-00; 408A.00-00 Individual Retirement Accounts; Roth IRA 01/09/2017
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016
2009-0150 170.10-01 Individuals 07/26/2012
2000-0237 Individuals Providing Companion Sitting Placement Services 07/26/2012
2006-0072 3401.06-04 Industry Practice 07/26/2012
2004-0207 457.10-00 Ineligible Plans 07/29/2012
2016-0068 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans 10/12/2016
2000-0280 00 Information at Source 07/25/2012
2002-0074 6041.00-00 Information at Source 07/27/2012
2002-0102 6041.00-00 Information at Source 07/25/2012
2005-0057 6041.00-00 Information at Source 07/23/2012
2005-0214 6041.00-00 Information at Source 07/26/2012
2006-0006 6041.00-00 Information at Source 07/23/2012
2009-0118 6041.00-00 Information at Source 07/27/2012
2010-0145 6041.00-00 Information at Source 07/26/2012
2014-0010 6041.00-00 Information at Source 03/31/2014
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 07/25/2012
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 07/28/2012
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 07/25/2012
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 07/27/2012
2001-0101 00 Information at Source; Exceptions 07/29/2012
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 01/03/2014
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 10/03/2014
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 07/29/2012
2001-0198 6039E.00-00 Information Concerning Resident Status 07/27/2012
2000-0408 00 Information Required in Connection With Certain Options 07/25/2012
2001-0192 6039.00-00 Information Required in Connection With Certain Options 07/28/2012
2004-0125 61.22-01 Insolvency 07/27/2012
2012-0021 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 07/25/2012
2009-0111 165.10-00 Insolvent Financial Institutions 07/27/2012
2000-0041 0 Installment Method (Available v. Not Available) 07/29/2012
2000-0055 0 Installment Method (Available v. Not Available) 07/27/2012
2002-0169 213.05-03 Institutional Care 07/25/2012
2001-0069 3121.04-18 Insurance Salesmen 07/29/2012
2004-0114 482.08-00 Interest 07/28/2012
2009-0046 25.00-00 Interest on Certain Home Mortgages (Credit for) 07/25/2012
2009-0151 451.14-06; 1272.00-00 Interest; Current Inclusion in Income of Original Issue Discount 07/23/2012
2000-0017 0 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 07/29/2012
2004-0101 892.07-00 International Organizations Qualifying for Exemption Under Section 892 07/27/2012
2001-0279 702.04-00 Investment Clubs 07/27/2012
2001-0280 702.04-00 Investment Clubs 07/25/2012
2002-0069 72.02-00 Investment in Contract 07/27/2012
2005-0013 1033.00-00 Involuntary Conversion 07/27/2012
2006-0028 1033.00-00 Involuntary Conversion 07/27/2012
2012-0036 1033.00-00 Involuntary Conversion 08/23/2012
2010-0250 109.01-00 Involuntary Conversions 07/25/2012
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2003-0098 9114.03-20 Italy 07/23/2012
2001-0236 63.05-00 Itemized Deductions 07/26/2012
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 07/23/2012
2002-0166 1362.01-03 Late Elections 07/27/2012
2002-0179 1362.01-03 Late Elections 07/27/2012
2003-0120 1362.01-03 Late Elections 07/25/2012

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