Information Letters
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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
2005-0022 1362.01-03 Late Elections 07/24/2012
2005-0023 1362.01-03 Late Elections 07/27/2012
2005-0027 1362.01-03 Late Elections 07/26/2012
2005-0033 1362.01-03 Late Elections 07/23/2012
2005-0041 1362.01-03 Late Elections 07/23/2012
2005-0042 1362.01-03 Late Elections 07/27/2012
2005-0043 1362.01-03 Late Elections 07/25/2012
2005-0044 1362.01-03 Late Elections 07/29/2012
2005-0058 1362.01-03 Late Elections 07/27/2012
2005-0060 1362.01-03 Late Elections 07/29/2012
2005-0091 1362.01-03 Late Elections 07/25/2012
2005-0095 1362.01-03 Late Elections 07/28/2012
2005-0096 1362.01-03 Late Elections 07/27/2012
2005-0099 1362.01-03 Late Elections 07/26/2012
2005-0100 1362.01-03 Late Elections 07/29/2012
2005-0101 1362.01-03 Late Elections 07/27/2012
2005-0103 1362.01-03 Late Elections 07/27/2012
2005-0104 1362.01-03 Late Elections 07/26/2012
2005-0105 1362.01-03 Late Elections 07/23/2012
2005-0106 1362.01-03 Late Elections 07/27/2012
2005-0112 1362.01-03 Late Elections 07/26/2012
2005-0113 1362.01-03 Late Elections 07/23/2012
2005-0114 1362.01-03 Late Elections 07/27/2012
2005-0117 1362.01-03 Late Elections 07/27/2012
2005-0136 1362.01-03 Late Elections 07/27/2012
2005-0137 1362.01-03 Late Elections 07/23/2012
2005-0138 1362.01-03 Late Elections 07/27/2012
2005-0140 1362.01-03 Late Elections 07/29/2012
2005-0145 1362.01-03 Late Elections 07/23/2012
2005-0148 1362.01-03 Late Elections 07/29/2012
2005-0149 1362.01-03 Late Elections 07/27/2012
2005-0150 1362.01-03 Late Elections 07/25/2012
2005-0154 1362.01-03 Late Elections 07/28/2012
2005-0155 1362.01-03 Late Elections 07/27/2012
2005-0157 1362.01-03 Late Elections 07/27/2012
2005-0158 1362.01-03 Late Elections 07/26/2012
2005-0159 1362.01-03 Late Elections 07/29/2012
2005-0160 1362.01-03 Late Elections 07/27/2012
2005-0161 1362.01-03 Late Elections 07/24/2012
2005-0163 1362.01-03 Late Elections 07/26/2012
2005-0166 1362.01-03 Late Elections 07/26/2012
2005-0167 1362.01-03 Late Elections 07/29/2012
2005-0168 1362.01-03 Late Elections 07/27/2012
2005-0169 1362.01-03 Late Elections 07/24/2012
2005-0174 1362.01-03 Late Elections 07/26/2012
2005-0175 1362.01-03 Late Elections 07/29/2012
2005-0176 1362.01-03 Late Elections 07/27/2012
2005-0177 1362.01-03 Late Elections 07/25/2012
2005-0178 1362.01-03 Late Elections 07/28/2012
2005-0179 1362.01-03 Late Elections 07/26/2012
2005-0180 1362.01-03 Late Elections 07/23/2012
2005-0181 1362.01-03 Late Elections 07/27/2012
2005-0184 1362.01-03 Late Elections 07/27/2012
2005-0189 1362.01-03 Late Elections 07/27/2012
2005-0190 1362.01-03 Late Elections 07/25/2012
2005-0191 1362.01-03 Late Elections 07/29/2012
2006-0049 1362.01-03 Late Elections 07/29/2012
2006-0050 1362.01-03 Late Elections 07/27/2012
2006-0051 1362.01-03 Late Elections 07/25/2012
2006-0052 1362.01-03 Late Elections 07/28/2012
2006-0053 1362.01-03 Late Elections 07/27/2012
2006-0054 1362.01-03 Late Elections 07/23/2012
2006-0061 1362.01-03 Late Elections 07/27/2012
2006-0075 1362.01-03 Late Elections 07/24/2012
2006-0076 1362.01-03 Late Elections 07/27/2012
2006-0077 1362.01-03 Late Elections 07/26/2012
2010-0248 1362.01-03 Late Elections 07/28/2012
2015-0029 1362.01-03 Late Elections 09/29/2015
2016-0065 1362.01-03 Late Elections 10/12/2016
2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 07/26/2012
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2012
2006-0073 168.36-00 Lease Term 07/29/2012
2006-0078 168.36-00 Lease Term 07/23/2012
2001-0049 501.38-00 Legislative and Political Propaganda Activities 07/27/2012
2004-0169 501.38-00 Legislative and Political Propaganda Activities 07/24/2012
2001-0153 00 Liability and Payment of Employer Tax 07/26/2012
2010-0122 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2010-0198 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2001-0291 2002.00-00 Liability v. No Liability for Payment 07/23/2012
2002-0034 117.05-00 Limitation 07/25/2012
2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/28/2016
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2003-0169 213.06-00 Limitation For Medicines And Drugs 07/28/2012
2002-0205 1211.00-00 Limitation on Capital Losses 07/25/2012
2005-0016 1211.00-00 Limitation on Capital Losses 07/27/2012
2005-0120 1211.00-00 Limitation on Capital Losses 07/26/2012
2009-0076 1211.00-00 Limitation on Capital Losses 07/27/2012
2009-0078 1211.00-00 Limitation on Capital Losses 07/29/2012
2009-0089 1211.00-00 Limitation on Capital Losses 07/27/2012
2009-0100 1211.00-00 Limitation on Capital Losses 07/23/2012
2010-0170 1211.00-00 Limitation on Capital Losses 07/27/2012
2011-0007 1211.00-00 Limitation on Capital Losses 07/23/2012
2010-0007 1211.00-00; 355.01-00 Limitation on Capital Losses; Spin-Off 07/26/2012
2004-0193 280F.00-00 Limitation on Investment Tax Credit and Depreciation for Luxury Automobiles Limitation Where Certain Property Used for Personal Purposes 07/25/2012
2001-0271 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
2004-0088 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/09/2017
2010-0039 165.04-00; 165.04-02 Limitations on Losses of Individuals - Casualty and Theft; Net Casualty Loss 07/26/2012
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
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/25/2012
2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/27/2012
2004-0121 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/24/2012
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/29/2012
2002-0269 56.10-00 Limitations on Itemized Deductions 07/24/2012
2009-0176 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0177 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0178 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0179 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0180 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0181 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0183 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/24/2012
2009-0184 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/28/2012
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0186 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0187 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0188 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0189 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0190 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0191 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0192 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0193 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0194 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0195 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0196 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0197 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0198 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2009-0199 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2009-0200 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0202 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/24/2012
2009-0203 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0204 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0205 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2009-0206 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/29/2012
2009-0207 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0208 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2010-0068 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/26/2012
2010-0110 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2010-0165 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/23/2012
2010-0227 165.04-00 Limitations on Losses of Individuals Casualty and Theft 07/26/2012
2001-0299 457.05-06 Limited Catch-up 07/24/2012
2018-0022 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0023 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2001-0218 1091.00-00 Loss From Wash Sales of Stock or Securities 07/24/2012
2004-0061 42.00-00 Low-Income Housing Credit 07/27/2012
2009-0235 42.00-00 Low-Income Housing Credit 07/29/2012
2000-0088 Low-Income Housing Credit; Definitions and Special Rules 07/26/2012
2009-0169 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0172 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0016 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0053 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0058 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0059 36A.00-00 Making Work Pay Credit 07/24/2012
2010-0061 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0063 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0064 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0069 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0072 36A.00-00 Making Work Pay Credit 07/24/2012
2010-0075 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0076 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0077 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0081 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0082 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0087 36A.00-00 Making Work Pay Credit 07/26/2012
2010-0094 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0139 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0144 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0196 36A.00-00 Making Work Pay Credit 07/26/2012
2010-0216 36A.00-00 Making Work Pay Credit 07/23/2012
2010-0217 36A.00-00 Making Work Pay Credit 07/27/2012
2011-0018 36A.00-00 Making Work Pay Credit 07/27/2012
2011-0026 36A.00-00 Making Work Pay Credit 07/24/2012
2011-0043 36A.00-00 Making Work Pay Credit 07/28/2012
2009-0097 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/29/2012
2009-0105 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 07/27/2012
2010-0223 36A.00-00; 86.00-00 Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits 07/29/2012
2011-0096 9114.03-25; 9114.03-42 Malta; United Kingdom 07/25/2012
2001-0013 07 Mandatory Coverage of State, etc., Employees 07/29/2012
2001-0024 07 Mandatory Coverage of State, etc., Employees 07/27/2012
2001-0169 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2001-0172 3121.02-07 Mandatory Coverage of State, etc., Employees 07/25/2012
2001-0261 3121.02-07 Mandatory Coverage of State, etc., Employees 07/26/2012
2002-0103 3121.02-07 Mandatory Coverage of State, etc., Employees 07/29/2012
2007-0021 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2011-0044 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2003-0181 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/25/2012
2003-0182 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/29/2012
2003-0203 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/23/2012
2001-0065 Maximum Capital Gains Rate 07/26/2012
2002-0137 1.11-00 Maximum Capital Gains Rate 07/26/2012
2010-0245 1.11-00 Maximum Capital Gains Rate 07/27/2012
2001-0232 457.05-05 Maximum Deferrals 07/28/2012
2002-0020 162.13-05 Meals and Lodging 07/23/2012
2000-0298 Meals or Lodging Furnished for Convenience of Employer (Excluded 07/27/2012
2001-0016 213.05-00 Medical Care 07/27/2012
2001-0018 Medical Care 07/23/2012
2001-0036 213.05-00 Medical Care 07/25/2012

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