Information Letters
Instructions: More Information:

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 Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2010-0128 1.01-00; 2.04-00; 871.02-07 Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/27/2012
2018-0015 1.10-00; 911.06-01 Unearned Income of Minor Children; Earned Income v. Not Earned Income 06/29/2018
2002-0137 1.11-00 Maximum Capital Gains Rate 07/26/2012
2010-0245 1.11-00 Maximum Capital Gains Rate 07/27/2012
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2012
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/01/2014
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2016
2016-0064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2016
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/31/2014
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 07/01/2014
2013-0018 1001.15-05 Exchange for Stock 07/01/2013
2018-0026 1012.01-00 Construction Costs 09/28/2018
2005-0125 1012.13-01 Identification of Shares 07/27/2012
2005-0171 1012.13-01 Identification of Shares 07/26/2012
2006-0027 102.00-00 Gifts and Inheritances 07/24/2012
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 07/28/2012
2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/27/2012
2004-0056 103.12-00 Transitional Rules 07/27/2012
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/23/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/29/2012
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012

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