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 Descending Help on Subject Released Not sorted Help on Released
2010-0088 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0086 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0084 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0083 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0078 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0074 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0073 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0071 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0070 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0067 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0065 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0062 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0055 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0040 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0038 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0033 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0031 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0029 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0027 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0022 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0019 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0018 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0012 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0011 36.00-00 First-Time Homebuyer Credit 07/24/2012
2010-0005 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0002 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0246 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0245 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0244 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0228 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0225 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0224 36.00-00 First-Time Homebuyer Credit 07/25/2012
2009-0223 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0222 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0220 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0219 36.00-00 First-Time Homebuyer Credit 07/28/2012
2009-0218 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0175 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0174 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0171 36.00-00 First-Time Homebuyer Credit 07/28/2012
2009-0170 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0167 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0155 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0153 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0152 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0147 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0143 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0140 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0137 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0135 36.00-00 First-Time Homebuyer Credit 07/24/2012
2009-0132 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0131 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0113 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0107 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0102 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0101 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0098 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0087 36.00-00 First-Time Homebuyer Credit 07/23/2012
2009-0086 36.00-00 First-Time Homebuyer Credit 07/26/2012
2009-0077 36.00-00 First-Time Homebuyer Credit 07/25/2012
2009-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0032 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2014-0023 1502.75-00 Filing Requirements 10/03/2014
2010-0056 3121.02-03 Family Employment 07/23/2012
2016-0045 4980B.00-00; 4980B.02-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00 et. seq.); Continuation Coverage Requirements 10/12/2016
2010-0049 6655.01-00 Failure to Pay Estimated Tax 07/26/2012
2001-0144 00 Failure to File Certain Information Returns (See Also 6652.00-00) 07/27/2012
2000-0136 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/26/2012
2000-0091 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/24/2012
2000-0054 00 Failure By Individual to Pay Estimated Income Tax 07/23/2012
2000-0144 9100.31-00 Extension of Time for Making Certain Elections; Reg. 301.7701-3 C 07/26/2012
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 07/23/2012
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 07/28/2012
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 07/25/2012
2004-0107 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2000-0143 Extension of Time for Making Certain Elections 07/27/2012
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 07/27/2012
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 07/27/2012
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 07/29/2012
2002-0291 213.02-00 Expenses For Dependents 07/29/2012
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 07/28/2012
2011-0024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2011-0005 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/27/2012
2014-0001 4945.04-06 Expenditure Responsibility 03/31/2014
2016-0063 170.12-07 Expectation of Benefit 10/12/2016
2010-0172 170.12-07 Expectation of Benefit 07/28/2012
2005-0118 170.12-07 Expectation of Benefit 07/25/2012
2004-0091 170.12-07 Expectation of Benefit 07/26/2012
2001-0229 877.00-00 Expatriation to Avoid Tax 07/29/2012
2016-0067 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2016
2005-0198 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2012
2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2012
2001-0136 4 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/27/2012
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/23/2012
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/24/2012
2000-0250 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0250 Tax on Excess Expenditures to Influence Legislation 07/27/2012
2000-0251 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0251 Excess Benefit Transaction 2000-0251 Failure to File Certain Information Returns, Registration Stateme 07/25/2012
2000-0411 0 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/29/2012
2000-0248 501.38-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2000-0189 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/26/2012
2000-0139 501.06-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/24/2012
2004-0092 402.01-00 Exempt Trust 07/23/2012
2009-0084 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/23/2012
2006-0026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/27/2012
2005-0196 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/23/2012
2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/28/2012
2003-0031 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/25/2012
2000-0367 4 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/27/2012
2000-0164 3 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/28/2012
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/24/2012
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2013-0018 1001.15-05 Exchange for Stock 07/01/2013
2003-0014 4958.00-00 Excess Benefit Transaction 07/27/2012
2016-0021 9831.00-00; 1372.00-00; 162.35-02 Exceptions to the Applicability of Chapter 100; Treatment Of Fringe Benefits; Cafeteria Plans ISP: Health Insurance Deductibility for Self-Employed Individuals 03/29/2016
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 01/09/2017
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/29/2016
2011-0095 3406.07-00; 3121.04-01 Exceptions to Backup Withholding; Common Law Tests 07/27/2012
2014-0011 508.02-00 Exceptions 03/31/2014
2003-0225 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/28/2012
2010-0188 1031.04-00; 1033.01-00 Excepted Property; General Rule 07/29/2012
2002-0268 1400.00-00 Establishment of DC Enterprise Zone 07/27/2012
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
2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 07/28/2012
2009-0238 48.00-00 Energy Credit; Reforestation Credit 07/29/2012
2010-0024 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Residential Energy Efficient Property 07/24/2012
2010-0036 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Energy Efficient Property 07/26/2012
2010-0066 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2009-0115 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/26/2012
2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015
2005-0210 1397.00-00 Empowerment Zone - Other definitions and special rules 07/27/2012
2014-0027 3121.02-00 Employment 10/03/2014
2013-0035 3121.02-00 Employment 01/03/2014
2011-0011 3121.02-00 Employment 07/27/2012
2010-0043 3121.02-00 Employment 07/25/2012
2003-0200 3121.02-00 Employment 07/24/2012
2002-0096 3121.02-00 Employment 07/29/2012
2001-0025 00 Employment 07/26/2012
2001-0023 Employment 07/24/2012
2001-0005 00 Employment 07/29/2012
2004-0222 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0209 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0165 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0164 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0163 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0156 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0141 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0140 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0139 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0136 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0135 3231.01-00 Employers v. Not Employers 07/29/2012
2004-0133 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0132 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0131 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0129 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0128 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0126 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0057 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0243 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0233 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0232 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0224 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0223 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0222 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0221 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0220 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0219 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0207 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0205 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0193 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0192 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0191 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0190 3231.01-00 Employers v. Not Employers 07/29/2012

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