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
|
|---|---|---|---|
| 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| 2012-0010 | 61.40-00; 108.01-03 | Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) | 08/12/2012 |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 |
| 2017-0015 | 61.09-38 | Split-Dollar Life Insurance Arrangements | 07/16/2017 |
| 2005-0108 | 61.09-36 | Per Diem Allowances | 07/29/2012 |
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