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
2003-0308 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/29/2012
2011-0028 172.01-00 Carryback and Carryover 07/27/2012
2010-0207 172.01-00 Carryback and Carryover 07/29/2012
2011-0069 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 07/27/2012
2001-0286 170-07.03 Index Number: 170-07.05 Index Number: 170-07.06 Medical Organizations and Hospitals 2001-0286 Governmental Units 2001-0286 Publicly Supported Organizations 07/29/2012
2005-0205 170.19-00 Other 07/27/2012
2005-0129 170.19-00 Other 07/23/2012
2005-0074 170.19-00 Other 07/27/2012
2005-0004 170.19-00 Other 07/29/2012
2009-0036 170.18-00 Recordkeeping and Return Requirements 07/26/2012
2007-0027 170.18-00 Recordkeeping and Return Requirements 07/29/2012
2005-0135 170.15-00 Standard Mileage Rate 07/28/2012
2013-0014 170.14-00 Qualified Conservation Contribution 04/10/2013
2010-0231 170.14-00 Qualified Conservation Contribution 07/24/2012
2010-0206 170.14-00 Qualified Conservation Contribution 07/25/2012
2009-0128 170.14-00 Qualified Conservation Contribution 07/25/2012
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
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/29/2012
2009-0127 170.12-03 Partial Interests in Property 07/27/2012
2005-0110 170.11-00 Ordinary Income and Capital Gain Property 07/24/2012
2009-0150 170.10-01 Individuals 07/26/2012
2012-0060 170.09-01 United States, States, Political Subdivisions, Etc. 10/18/2012
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0093 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2009-0026 170.09-00 Donees of Charitable Contributions in General 07/27/2012
2001-0277 170.07-05 Governmental Units 07/26/2012
2009-0116 170.04-00 Unreimbursed Expenditures 07/23/2012
2008-0010 170.04-00 Unreimbursed Expenditures 07/29/2012
2007-0022 170.02-01 Food ISP - Contributions of Food Inventory to a Charitable Organization 07/25/2012
2009-0061 170.02-00 Value of Contribution 07/27/2012
2007-0035 170.01-00 Time of Making Contribution 07/27/2012
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 10/18/2013
2012-0042 170.00-00 Charitable, Etc. Contributions and Gifts 08/23/2012
2011-0039 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2008-0004 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2007-0023 170.00-00 Charitable, Etc. Contributions and Gifts 07/23/2012
2006-0098 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2006-0081 170.00-00 Charitable, Etc. Contributions and Gifts; Trade or Business (Deductible v. Not Deductible); Taxes 07/29/2012
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 07/24/2012
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 07/25/2012
2005-0141 170.00-00 Charitable, Etc. Contributions and Gifts 07/27/2012
2003-0198 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2012
2002-0014 170.00-00 Charitable, Etc. Contributions and Gifts 07/26/2012
2009-0054 168.36-00 R 1986 Lease Term 07/27/2012
2006-0078 168.36-00 Lease Term 07/23/2012
2006-0073 168.36-00 Lease Term 07/29/2012
2012-0070 168.35-00 Retirements 01/04/2013
2005-0134 168.20-00 Classification of Property 07/24/2012
2002-0025 168.19-00 Conventions 07/25/2012
2011-0004 168.00-00 Modified Accelerated Cost Recovery System 07/29/2012
2005-0038 168.00-00 Modified Accelerated Cost Recovery System 07/25/2012
2004-0066 168.00-00 Modified Accelerated Cost Recovery System 07/28/2012
2001-0228 168.00-00 Modified Accelerated Cost Recovery System 07/26/2012
2012-0040 167.03-00 Reasonable Allowance 08/23/2012
2010-0230 166.04-00; 1211.00-00 Nonbusiness Debt; Limitation on Capital Losses 07/27/2012
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 07/27/2012
2012-0058 165.11-00 Other 10/18/2012
2012-0041 165.11-00 Other 08/23/2012
2010-0200 165.11-00 Other 07/23/2012
2010-0184 165.11-00 Other 07/24/2012
2009-0154 165.11-00 Deductions For Losses; Other 07/24/2012
2009-0111 165.10-00 Insolvent Financial Institutions 07/27/2012
2017-0014 165.08-00 Wagering Losses 07/16/2017
2009-0095 165.07-02 Presidentially Declared Disaster Areas 07/27/2012
2009-0234 165.07-00 Disaster Losses 07/25/2012
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 07/29/2012
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 07/28/2012
2010-0039 165.04-00; 165.04-02 Limitations on Losses of Individuals - Casualty and Theft; Net Casualty Loss 07/26/2012
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/09/2017
2010-0227 165.04-00 Limitations on Losses of Individuals Casualty and Theft 07/26/2012
2010-0165 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2010-0110 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2010-0068 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0208 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0207 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0206 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0205 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0204 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0203 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0202 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/24/2012
2009-0200 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0199 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0198 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0197 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0196 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0195 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0194 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0193 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0192 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0191 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0190 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0189 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0188 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0187 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012

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