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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2003-0196 | 901.01-00 | Allowance of Credit | 07/27/2012 |
| 2000-0070 | 9 | Charitable, Etc. Contributions and Gifts; Disallowance of Deducti | 07/23/2012 |
| 2004-0154 | 894.11-00 | Pensions | 07/28/2012 |
| 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 |
| 2003-0234 | 894.00-00 | Income Affected by Treaty | 07/26/2012 |
| 2004-0234 | 893.02-00 | Compensation for Official Services Rendered to Foreign Government or International Organization | 07/28/2012 |
| 2004-0101 | 892.07-00 | International Organizations Qualifying for Exemption Under Section 892 | 07/27/2012 |
| 2011-0098 | 882.00-00; 894.00-00 | Tax on Income of Foreign Corporations Connected with United States Business; Income Affected by Treaty | 07/27/2012 |
| 2001-0229 | 877.00-00 | Expatriation to Avoid Tax | 07/29/2012 |
| 2005-0093 | 871.03-00 | U.S. Trade or Business v. No U.S. Trade or Business | 07/27/2012 |
| 2002-0036 | 871.02-05 | Capital Gains of Aliens Present In the U.S. 183 Days or More | 07/27/2012 |
| 2001-0254 | 871.02 Index Number: 1441.02 | Tax on Nonresident Aliens 2001-0254 Income Subject to Withholding v. Not Subject to Withholding | 07/29/2012 |
| 2010-0152 | 871.00-00; 894.00-00 | Tax on Nonresident Alien Individuals; Income Affected by Treaty | 07/23/2012 |
| 2001-0122 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 07/23/2012 |
| 2001-0287 | 861.03-03 | Received from 80-20 companies | 07/27/2012 |
| 2005-0067 | 861.00-00 | Income From Sources Within the U.S. | 07/26/2012 |
| 2003-0201 | 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 |
| 2002-0252 | 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 |
| 2002-0079 | 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 |
| 2001-0174 | 861.00-00 | Income From Sources Within the U.S. | 07/27/2012 |
| 2001-0028 | 861.00-00 | Income From Sources Within the U.S. | 07/26/2012 |
| 2001-0027 | 861.00-00 | Election to Expense Certain Depreciable Business Assets | 07/27/2012 |
| 2016-0042 | 86.03-00 | Tier 1 Railroad Retirement Benefit | 10/12/2016 |
| 2006-0009 | 86.02-00 | Social Security Benefit | 07/29/2012 |
| 2005-0077 | 86.02-00 | Social Security Benefit | 07/27/2012 |
| 2002-0111 | 86.02-00 | Social Security Benefit | 07/23/2012 |
| 2008-0015 | 86.01-04 | Base Amount | 07/26/2012 |
| 2009-0160 | 86.01-03 | Modified Adjusted Gross Income | 07/26/2012 |
| 2002-0204 | 86.01-03 | Modified Adjusted Gross Income | 07/27/2012 |
| 2001-0074 | 86.01-03 | Modified Adjusted Gross Income;Interest on State and Local Bonds | 07/23/2012 |
| 2005-0007 | 86.01-02 | Taxpayers to Whom Applies | 07/28/2012 |
| 2001-0168 | 86.01-01 | In General | 07/28/2012 |
| 2008-0027 | 86.01-00 | Computation | 07/27/2012 |
| 2008-0003 | 86.01-00 | Computation | 07/23/2012 |
| 2012-0037 | 86.00-00 | Social Security and Tier 1 Railroad Retirement Benefits | 08/23/2012 |
| 2011-0040 | 86.00-00 | Social Security and Tier 1 Railroad Retirement Benefits | 07/27/2012 |
| 2001-0255 | 86.00-00 | Social Security and Tier 1 Railroad Retirement Benefits | 07/27/2012 |
| 2001-0131 | 86.00-00 | Social Security and Tier 1 Railroad Retirement Benefits | 07/27/2012 |
| 2010-0138 | 85.00-00 | Unemployment Compensation | 07/27/2012 |
| 2014-0026 | 83.03-01; 457.08-07; 3121.16-02 | Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans | 10/03/2014 |
| 2004-0155 | 83.02-04 | Revocability of Election | 07/27/2012 |
| 2001-0224 | 83.02-04 | Revocability of Election | 07/29/2012 |
| 2018-0036 | 83.01-00 | When Includible in Gross Income | 12/28/2018 |
| 2009-0073 | 83.01-00 | When Includible in Gross Income | 07/27/2012 |
| 2007-0038 | 83.00-00 | Property Transferred in Connection With Performance of Services | 07/27/2012 |
| 2006-0091 | 83.00-00 | Property Transferred in Connection With Performance of Services | 07/25/2012 |
| 2005-0219 | 82.00-00 | Reimbursement for Expenses of Moving | 07/26/2012 |
| 2000-0184 | 7871.00-00 | Indian Tribal Governments Treated As States For Certain Purposes | 07/26/2012 |
| 2003-0121 | 7701.21-05 | First-Year Election | 07/27/2012 |
| 2014-0033 | 7701.21-00; 877.00-00; 877A.00-00 | Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation | 10/03/2014 |
| 2003-0249 | 7701.21.00 | Definition of Resident Alien | 07/27/2012 |
| 2015-0039 | 7701.03-08 | Ordinary Trusts | 01/05/2016 |
| 2009-0214 | 7701.02-00 | Partnerships v. Associations | 07/27/2012 |
| 2005-0192 | 7701.02-00 | Partnerships v. Associations | 07/27/2012 |
| 2010-0220 | 7701.00-00 | Definitions | 07/28/2012 |
| 2010-0047 | 7701.00-00 | Definitions | 07/29/2012 |
| 2006-0031 | 7701.00-00 | Definitions | 07/27/2012 |
| 2005-0188 | 7701.00-00 | Definitions | 07/23/2012 |
| 2005-0183 | 7701.00-00 | Definitions | 07/29/2012 |
| 2005-0098 | 7701.00-00 | Definitions | 07/27/2012 |
| 2005-0047 | 7701.00-00 | Definitions | 07/28/2012 |
| 2005-0025 | 7701.00-00 | Definitions | 07/23/2012 |
| 2003-0247 | 7701.00-00 | Definitions | 07/27/2012 |
| 2000-0238 | 7701.00-00 | Definitions | 07/23/2012 |
| 2000-0158 | 7701.00-00 | Definitions | 07/23/2012 |
| 2016-0041 | 761.01-00 | Partnership | 06/28/2016 |
| 2010-0154 | 754.02-00; 9100.15-00 | Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/27/2012 |
| 2003-0038 | 752.02-00 | Decrease in Partner's Liabilities | 07/27/2012 |
| 2007-0016 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 07/27/2012 |
| 2004-0055 | 7508.00-00 | Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone | 07/29/2012 |
| 2004-0087 | 7436.00-00 | Proceedings for Determination of Employment Status | 07/29/2012 |
| 2006-0012 | 74.00-00 | Prizes and Awards | 07/28/2012 |
| 2000-0226 | 72.17-01 | Annuities: Endowment and Life Insurance (Included v. Not Included | 07/27/2012 |
| 2001-0121 | 72.07-02 | Annuities: Endowment and Life Insurance (Included v. Not Included in G... | 07/27/2012 |
| 2002-0069 | 72.02-00 | Investment in Contract | 07/27/2012 |
| 2004-0160 | 71.11-00 | Payments to Third Parties | 07/27/2012 |
| 2001-0290 | 71.00-00 Index Number: 215.00-00 | Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments | 07/27/2012 |
| 2014-0009 | 71.00-00 | Alimony--Separate Maintenance Payments | 03/31/2014 |
| 2014-0007 | 71.00-00 | Alimony--Separate Maintenance Payments | 03/31/2014 |
| 2001-0280 | 702.04-00 | Investment Clubs | 07/25/2012 |
| 2001-0279 | 702.04-00 | Investment Clubs | 07/27/2012 |
| 2001-0067 | 701.00-00 | Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business | 07/27/2012 |
| 2001-0245 | 6724.00-00 | Waiver; Definitions and Special Rules | 07/26/2012 |
| 2015-0044 | 671.02-00 | Persons Treated as Grantors | 01/05/2016 |
| 2015-0018 | 671.02-00 | Persons Treated as Grantors | 07/06/2015 |
| 2009-0120 | 671.02-00 | Persons Treated as Grantors | 07/28/2012 |
| 2015-0028 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/29/2015 |
| 2015-0027 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/02/2015 |
| 2006-0056 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/25/2012 |
| 2006-0048 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke | 07/25/2012 |
| 2002-0039 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/26/2012 |
| 2001-0266 | 67.00-00 213.05-01 | 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel | 07/27/2012 |
| 2002-0130 | 6655.04-02 | Time For Payment | 07/29/2012 |
| 2010-0049 | 6655.01-00 | Failure to Pay Estimated Tax | 07/26/2012 |
| 2005-0084 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 07/29/2012 |
| 2004-0121 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 07/24/2012 |
| 2001-0235 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 07/27/2012 |
| 2000-0160 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 07/25/2012 |
| 2009-0173 | 6432.00-00 | COBRA Premium Assistance | 07/25/2012 |
| 2009-0163 | 6428.00-00; 36A.00-00 | Rate Reduction Tax Credit; Making Work Pay Credit | 07/26/2012 |
| 2001-0068 | 6427.04-18 | Fuels Not Used for Taxable Purposes | 07/26/2012 |
| 2001-0265 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 07/29/2012 |
| 2001-0209 | 6421.00-00 Index Number: 6427.00-00 | Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes | 07/27/2012 |
| 2001-0296 | 6421.00-00 | Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes | 07/25/2012 |
| 2000-0383 | 6421.00-00 | Gasoline Used for Certain Nonhighway Purposes, Used by Local Tran | 07/27/2012 |
| 2002-0139 | 6416.00-00 Index Number: 6421.00-00 | Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes | 07/27/2012 |
| 2002-0133 | 6416.00-00 Index Number: 6421.00-00 | Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes | 07/28/2012 |
| 2002-0035 | 6416.00-00 Index Number: 6421.00-00 | Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes | 07/29/2012 |
| 2000-0264 | 6416.00-00 | Certain Taxes on Sales and Services | 07/26/2012 |
| 2010-0010 | 6402.00-00; 6413.00-00 | Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes | 07/27/2012 |
| 2010-0135 | 6402.00-00 | Authority to Make Credits or Refunds | 07/27/2012 |
| 2004-0065 | 6402.00-00 | Authority to Make Credits or Refunds | 07/25/2012 |
| 2002-0221 | 6402.00-00 | Authority to Make Credits or Refunds | 07/24/2012 |
| 2000-0015 | 631.00-00 | Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore | 07/27/2012 |
| 2001-0236 | 63.05-00 | Itemized Deductions | 07/26/2012 |
| 2011-0038 | 63.01-00 | Standard Deduction | 07/26/2012 |
| 2015-0008 | 63.00-00 | Taxable Income Defined | 03/27/2015 |
| 2002-0002 | 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 | Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Prope | 07/29/2012 |
| 2005-0193 | 62.14-00 | Adjusted Gross Income Defined; Other | 07/24/2012 |
| 2005-0131 | 62.14-00 | Other | 07/25/2012 |
| 2008-0028 | 62.02-05 | Tool / Equipment Rental | 07/25/2012 |
| 2008-0005 | 62.02-05 | Tool / Equipment Rental | 07/27/2012 |
| 2007-0040 | 62.02-05 | Tool / Equipment Rental | 07/29/2012 |
| 2005-0124 | 62.02-05 | Tool / Equipment Rental | 07/29/2012 |
| 2005-0078 | 62.02-05 | Tool / Equipment Rental | 07/25/2012 |
| 2004-0178 | 62.02-05 | Tool / Equipment Rental | 07/27/2012 |
| 2004-0171 | 62.02-05 | Tool / Equipment Rental | 07/26/2012 |
| 2004-0123 | 62.02-05 | Tool / Equipment Rental | 07/26/2012 |
| 2009-0001 | 62.02-02, 274.03-00 | Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling | 07/26/2012 |
| 2009-0119 | 62.02-02 | Reimbursements | 07/24/2012 |
| 2008-0032 | 62.02-02 | Reimbursements | 07/23/2012 |
| 2006-0065 | 62.02-02 | Reimbursements | 07/29/2012 |
| 2005-0045 | 62.02-02 | Reimbursements | 07/27/2012 |
| 2003-0204 | 62.02-00; 162.01-08 | Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation | 07/27/2012 |
| 2012-0055 | 62.02-00 | Trade and Business Deductions of Employees | 10/18/2012 |
| 2003-0114 | 62.02-00 | Trade and Business Deductions of Employees | 07/26/2012 |
| 2009-0108 | 62.00-00; 63.00-00 | Adjusted Gross Income Defined; Taxable Income Defined | 07/27/2012 |
| 2010-0215 | 62.00-00 | Adjusted Gross Income Defined | 07/27/2012 |
| 2003-0157 | 62.00-00 | Adjusted Gross Income Defined | 07/26/2012 |
| 2002-0026 | 6109-00-00 | Identifying Numbers | 07/27/2012 |
| 2001-0263 | 6109.04-00 | Requirement to Obtain | 07/27/2012 |
| 2001-0293 | 6109.00-00 | Identifying Numbers | 07/26/2012 |
| 2001-0244 | 6109.00-00 | Identifying Numbers | 07/27/2012 |
| 2000-0147 | 6109.00-00 | Identifying Numbers | 07/25/2012 |
| 2000-0129 | 6109.00-00 | Identifying Numbers | 07/29/2012 |
| 2010-0050 | 6104.00-00 | Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) | 07/29/2012 |
| 2005-0052 | 6104.00-00 | Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) | 07/29/2012 |
| 2004-0033 | 6103.03-00 | Disclosure Pursuant to Taxpayer's Consent | 07/27/2012 |
| 2006-0013 | 6103.01-00 | General Rule | 07/27/2012 |
| 2005-0206 | 6103.01-00 | General Rule | 07/26/2012 |
| 2005-0203 | 6103.01-00 | General Rule | 07/26/2012 |
| 2005-0087 | 6103.01-00 | General Rule | 07/28/2012 |
| 2002-0195 | 6103.01-00 | General Rule | 07/29/2012 |
| 2001-0154 | 6103.01-00 | Confidentiality and Disclosure of Returns and Return Information; Gene... | 07/23/2012 |
| 2000-0047 | 6103.01-00 | Confidentiality and Disclosure of Returns and Return Information; | 07/27/2012 |
| 2009-0213 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 07/27/2012 |
| 2001-0195 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 07/27/2012 |
| 2008-0031 | 61.53-01 | Valuation Rules | 07/26/2012 |
| 2002-0001 | 61.52-01 | Valuation | 07/26/2012 |
| 2009-0165 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 07/27/2012 |
| 2011-0089 | 61.40-00; 6041.00-00 | Governmental Benefits and Subsidies; Information at Source | 07/26/2012 |
| 2012-0010 | 61.40-00; 108.01-03 | Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) | 08/12/2012 |
| 2003-0025 | 61.40-00 Index Number: 102.06-00 | Governmental Benefits and Subsidies 2003-0025 Donative Intent of Donor - Detached Generosity | 07/26/2012 |
| 2018-0005 | 61.40-00 | Governmental Benefits and Subsidies | 03/30/2018 |
| 2015-0034 | 61.40-00 | Governmental Benefits and Subsidies | 01/05/2016 |
| 2015-0020 | 61.40-00 | Governmental Benefits and Subsidies | 07/06/2015 |
| 2010-0192 | 61.40-00 | Governmental Benefits and Subsidies | 07/27/2012 |
| 2009-0139 | 61.40-00 | Governmental Benefits and Subsidies | 07/29/2012 |
| 2006-0024 | 61.40-00 | Governmental Benefits and Subsidies | 07/26/2012 |
| 2005-0073 | 61.40-00 | Governmental Benefits and Subsidies | 07/23/2012 |
| 2005-0070 | 61.40-00 | Governmental Benefits and Subsidies | 07/24/2012 |
| 2005-0068 | 61.40-00 | Governmental Benefits and Subsidies | 07/29/2012 |
| 2005-0021 | 61.40-00 | Governmental Benefits and Subsidies | 07/27/2012 |
| 2005-0019 | 61.40-00 | Governmental Benefits and Subsidies | 07/26/2012 |
| 2005-0017 | 61.40-00 | Governmental Benefits and Subsidies | 07/23/2012 |
| 2005-0006 | 61.40-00 | Governmental Benefits and Subsidies | 07/25/2012 |
| 2005-0005 | 61.40-00 | Governmental Benefits and Subsidies | 07/27/2012 |
| 2004-0081 | 61.40-00 | Governmental Benefits and Subsidies | 07/24/2012 |
| 2003-0027 | 61.40-00 | Governmental Benefits and Subsidies | 07/27/2012 |
| 2002-0282 | 61.40-00 | Governmental Benefits and Subsidies | 07/29/2012 |
| 2005-0216 | 61.30-03 | Anticipatory Assignment of Income | 07/27/2012 |
| 2006-0060 | 61.30-00 | Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding | 07/28/2012 |
| 2005-0128 | 61.30-00 | Assignments | 07/27/2012 |
| 2005-0127 | 61.30-00 | Assignments | 07/28/2012 |
| 2001-0092 | 61.28-00 | Gross Income v. Not Gross Income; Damages, Court Awards, Settlements | 07/25/2012 |
| 2004-0125 | 61.22-01 | Insolvency | 07/27/2012 |
| 2013-0036 | 61.22-00; 108.01-03 | Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) | 01/03/2014 |
| 2014-0024 | 61.22-00 | Discharge of Indebtedness | 10/03/2014 |
| 2014-0018 | 61.22-00 | Discharge of Indebtedness | 07/01/2014 |
| 2014-0015 | 61.22-00 | Discharge of Indebtedness | 07/01/2014 |
| 2010-0134 | 61.22-00 | Discharge of Indebtedness | 07/27/2012 |
| 2012-0014 | 61.15-03 | Bond | 07/27/2012 |
| 2005-0049 | 61.14-00 | Property Transactions | 07/23/2012 |
| 2005-0083 | 61.11-03 | Government Payments | 07/25/2012 |
| 2005-0079 | 61.11-03 | Government Payments | 07/28/2012 |
| 2005-0076 | 61.11-03 | Government Payments | 07/29/2012 |
| 2001-0262 | 61.11-03 | Government Payments | 07/29/2012 |
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