Information Letters
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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
2009-0186 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0184 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/28/2012
2009-0183 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/24/2012
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0181 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0180 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0179 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0178 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0177 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0176 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2004-0088 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2004-0082 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2001-0271 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2012-0043 165.00-00 Deductions For Losses 08/23/2012
2012-0033 165.00-00 Deductions For Losses 08/23/2012
2012-0029 165.00-00 Deductions For Losses 08/23/2012
2012-0027 165.00-00 Deductions For Losses 08/23/2012
2012-0026 165.00-00 Deductions For Losses 08/23/2012
2012-0025 165.00-00 Deductions For Losses 08/23/2012
2011-0090 165.00-00 Deductions For Losses 07/23/2012
2011-0070 165.00-00 Deductions For Losses 07/26/2012
2010-0234 165.00-00 Deductions For Losses 07/25/2012
2010-0213 165.00-00 Deductions For Losses 07/23/2012
2010-0157 165.00-00 Deductions For Losses 07/27/2012
2010-0136 165.00-00 Deductions For Losses 07/24/2012
2010-0096 165.00-00 Deductions For Losses 07/27/2012
2010-0041 165.00-00 Deductions For Losses 07/28/2012
2009-0251 165.00-00 Deductions For Losses 07/29/2012
2009-0217 165.00-00 Deductions For Losses 07/27/2012
2009-0210 165.00-00 Deductions For Losses 07/27/2012
2009-0161 165.00-00 Deductions For Losses 07/29/2012
2009-0146 165.00-00 Deductions For Losses 07/27/2012
2009-0129 165.00-00 Deductions For Losses 07/29/2012
2009-0099 165.00-00 Deductions For Losses 07/26/2012
2009-0092 165.00-00 Deductions For Losses 07/27/2012
2009-0090 165.00-00 Deductions For Losses 07/25/2012
2009-0083 165.00-00 Deductions For Losses 07/26/2012
2009-0082 165.00-00 Deductions For Losses 07/27/2012
2009-0081 165.00-00 Deductions For Losses 07/29/2012
2009-0080 165.00-00 Deductions For Losses 07/25/2012
2009-0079 165.00-00 Deductions For Losses 07/27/2012
2009-0075 165.00-00 Deductions For Losses 07/29/2012
2009-0074 165.00-00 Deductions For Losses 07/25/2012
2009-0069 165.00-00 Deductions For Losses 07/27/2012
2009-0068 165.00-00 Deductions For Losses 07/23/2012
2009-0067 165.00-00 Deductions For Losses 07/26/2012
2009-0065 165.00-00 Deductions For Losses 07/29/2012
2009-0064 165.00-00 Deductions For Losses 07/26/2012
2009-0023 165.00-00 Deductions For Losses 07/27/2012
2008-0017 165.00-00 Deductions For Losses 07/27/2012
2010-0034 164.12-00 Other 07/29/2012
2009-0138 164.12-00 Other 07/25/2012
2009-0072 164.12-00 Other 07/28/2012
2004-0118 164.12-00 Other 07/25/2012
2018-0009 164.01-00 Real Property Taxes 06/29/2018
2005-0111 164.01-00 Real Property Taxes 07/27/2012
2018-0010 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0007 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2012-0018 164.00-00 Taxes 07/27/2012
2010-0119 164.00-00 Taxes 07/27/2012
2010-0006 164.00-00 Taxes 07/27/2012
2009-0088 164.00-00 Taxes 07/28/2012
2001-0234 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/23/2012
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 07/28/2012
2017-0022 162.33-02 Qualifying Events 09/29/2017
2013-0010 162.15-02 Cost of Materials 04/10/2013
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 07/29/2012
2002-0020 162.13-05 Meals and Lodging 07/23/2012
2004-0185 162.12-00 Education 07/25/2012
2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 07/25/2012
2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/27/2012
2006-0043 162.08-07 Tax Home v. Non-Tax Home 07/25/2012
2004-0063 162.08-06 Commuting 07/29/2012
2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 07/26/2012
2002-0059 162.08-04 Index Number: 162.13-03 Reimbursement 2002-0059 Travel 07/27/2012
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 07/25/2012
2011-0033 162.08-02 Away From Home v. Not Away From Home 07/29/2012
2003-0135 162.08-02 Away From Home v. Not Away From Home 07/27/2012
2003-0080 162.08-02 Away From Home v. Not Away From Home 07/28/2012
2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 07/27/2012
2011-0023 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/23/2012
2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 07/28/2012
2004-0166 162.08-00 Travel (See also UILC 162.12-06 and 162.13-03) 07/26/2012
2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/28/2012
2004-0035 162.07-04 Employee Benefits 07/27/2012
2004-0086 162.07-00 Compensation 07/26/2012
2010-0242 162.05-21 Reimbursement of Another's Legal Expenses 07/27/2012
2010-0235 162.05-21 Reimbursement of Another's Legal Expenses 07/29/2012
2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0031 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/27/2012
2005-0147 162.01-03 Trade or Business v. Hobby 07/26/2012
2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/26/2012
2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012

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