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.

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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 Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 07/16/2017
2005-0108 61.09-36 Per Diem Allowances 07/29/2012
2004-0028 61.09-29 Payment of Legal Fees 07/26/2012
2009-0117 61.09-24 Moving Expenses 07/27/2012
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 07/27/2012
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2004-0009 61.09-18 Discharge of Indebtedness 07/27/2012
2002-0024 61.09-18 Discharge of Indebtedness 07/27/2012
2004-0032 61.09-09 Military Services 07/29/2012
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 07/26/2012
2006-0017 61.02-06 Court Awards, Settlements, etc. 07/29/2012
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 01/14/2015
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
2012-0012 61.00-00; 61.22-00; 108.00-00; 108.01-03 Gross Income v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 08/12/2012
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/28/2016
2012-0034 61.00-00; 451.00-00; 461.00-00 Gross Income v. Not Gross Income; General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received); General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 08/23/2012
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 07/29/2012
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 07/23/2012
2012-0057 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 10/18/2012
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 08/23/2012
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 07/29/2012
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 04/10/2013
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/10/2013
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 07/27/2012
2012-0019 61.00-00; 108.01-02; 108.02-00 Gross Income v. Not Gross Income; Insolvent Taxpayer; Reduction of Tax Attributes 07/27/2012
2009-0085 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Enti 07/27/2012
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 07/01/2014
2009-0134 61.00-00; 104.00-00; 1033.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion 07/27/2012
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/03/2014
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 01/14/2015
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 10/03/2014
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/01/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 04/10/2013
2012-0011 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 07/28/2012
2002-0019 61.00-00 Index Number: 893.01-00 Index Number: 911.06-00 Index N Gross Income v. Not Gross Income 2002-0019 Citizens of the United States 2002-0019 Foreign Earned Income 2002-0019 Housing Cost Amount 07/26/2012
2002-0241 61.00-00 Index Number: 453.10-01 Gross Income v. Not Gross Income 2002-0241 Installment Sale 07/27/2012
2003-0061 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0061 Certain Foster Care Payments 07/29/2012
2003-0060 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0060 Certain Foster Care Payments 07/26/2012
2003-0059 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0059 Certain Foster Care Payments 07/27/2012
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0016 61.00-00 Gross Income v. Not Gross Income 07/16/2017
2016-0066 61.00-00 Gross Income v. Not Gross Income 10/12/2016
2013-0026 61.00-00 Gross Income v. Not Gross Income 10/18/2013
2011-0068 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0066 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0063 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0056 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2011-0054 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2011-0049 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0046 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0036 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2011-0012 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0233 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0202 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0141 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0123 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2010-0057 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0020 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2009-0230 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0212 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2009-0124 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0014 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2009-0007 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2008-0041 61.00-00 Gross Income v. Not Gross Income; Returns of Brokers 07/25/2012
2008-0037 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2008-0018 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2007-0024 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2006-0032 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2005-0213 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2005-0123 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0081 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2005-0003 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2004-0175 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2004-0173 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2003-0183 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2003-0136 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2003-0134 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2003-0058 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2003-0010 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2002-0282 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2002-0261 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2002-0208 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2001-0214 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0176 61.00-00 Gross Income v. Not Gross Income 07/28/2012
2001-0171 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0084 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2016-0053 6056.00-00; 4980H.00-00; 5000A.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Shared Responsibility for Employers Regarding Health Coverage; Requirement to Maintain Minimum Essential Coverage 10/12/2016
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 03/29/2016
2016-0024 6055.00-00; 6056.00-00; 6694.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Understatement of Taxpayer's Liability by Income Tax Return Preparer 03/29/2016
2016-0070 6055.00-00; 6056.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans 10/12/2016
2010-0195 6051.00-00 Receipts for Employees 07/27/2012
2009-0156 6051.00-00 Receipts for Employees 07/27/2012
2009-0149 6051.00-00 Receipts for Employees 07/27/2012
2009-0148 6051.00-00 Receipts for Employees 07/23/2012
2009-0145 6051.00-00 Receipts for Employees 07/29/2012
2009-0144 6051.00-00 Receipts for Employees 07/26/2012
2004-0206 6051.00-00 Receipts for Employees 07/26/2012
2001-0264 6051.00-00 Receipts for Employees 07/25/2012
2002-0022 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 07/26/2012
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/25/2012
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2012
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/29/2012
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/23/2012
2012-0015 6050H.00-00; 6721.00-00; 6722.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals; Failure to File Certain Information Returns (See Also 6652.00-00); Failure to Furnish Certain Payee Statements 08/12/2012
2004-0054 6050E.00-00 State and Local Income Tax Refunds 07/26/2012
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/29/2015
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 07/27/2012
2003-0117 6049.00-00 Returns Regarding Payments of Interest 07/26/2012
2011-0052 6048.00-00: Returns as to Certain Foreign Trusts 07/29/2012
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 07/27/2012
2005-0187 6045.08-00 Form and Content of Required Report 07/27/2012
2002-0120 6045.08-00 Form and Content of Required Report 07/27/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 07/27/2012
2016-0026 6041.09-00 Payments to Employees 03/29/2016
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 07/23/2012
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/24/2012
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 07/27/2012
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 10/03/2014
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 07/29/2012
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 01/03/2014
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 07/25/2012
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 07/27/2012
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 07/25/2012
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 07/28/2012
2014-0010 6041.00-00 Information at Source 03/31/2014
2010-0145 6041.00-00 Information at Source 07/26/2012
2009-0118 6041.00-00 Information at Source 07/27/2012
2006-0006 6041.00-00 Information at Source 07/23/2012
2005-0214 6041.00-00 Information at Source 07/26/2012
2005-0057 6041.00-00 Information at Source 07/23/2012
2002-0102 6041.00-00 Information at Source 07/25/2012
2002-0074 6041.00-00 Information at Source 07/27/2012
2001-0198 6039E.00-00 Information Concerning Resident Status 07/27/2012
2001-0192 6039.00-00 Information Required in Connection With Certain Options 07/28/2012
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 07/27/2012
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/10/2013
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/29/2012
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/28/2012
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 07/29/2012
2001-0294 6013.03-00 Index Number: 1.04-00 Unmarried Individuals 2001-0294 Marital Status 07/29/2012
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 07/24/2012
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 07/27/2012
2001-0301 6001.00-00 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) 07/26/2012
2001-0104 6 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 07/27/2012
2000-0262 6 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/23/2012
2002-0269 56.10-00 Limitations on Itemized Deductions 07/24/2012
2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 07/27/2012
2007-0032 55.01-01 Computation 07/26/2012
2007-0026 55.01-01 Computation 07/25/2012
2011-0087 55.00-00; 56.09-00 Alternative Minimum Tax; Adjustments - Individuals 07/23/2012
2009-0019 55.00-00 Alternative Minimum Tax 07/27/2012
2011-0099 528.05-00 Definition of Homeowners Association 07/26/2012
2004-0012 528.00-00 Certain Homeowners Associations 07/27/2012
2001-0246 528.00-00 Certain Homeowners Associations 07/29/2012
2000-0137 528.00-00 Certain Homeowners Associations 07/29/2012
2012-0024 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/23/2012
2000-0161 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/29/2012
2003-0225 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/28/2012
2017-0008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/04/2017
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/24/2012
2014-0011 508.02-00 Exceptions 03/31/2014
2010-0226 501.38-00 Activities Legislative and Political Propaganda 07/27/2012
2004-0169 501.38-00 Legislative and Political Propaganda Activities 07/24/2012
2001-0049 501.38-00 Legislative and Political Propaganda Activities 07/27/2012
2000-0248 501.38-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2003-0170 501.19-00 Organization of Past or Present Armed Forces Members 07/26/2012
2011-0094 501.14-00 Credit Unions 07/29/2012
2005-0064 501.13-00 Cemetery Companies 07/26/2012
2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 07/28/2012
2010-0225 501.09-01 Permissible Benefits 07/29/2012
2006-0002 501.09-01 Permissible Benefits 07/27/2012
2002-0073 501.07-05 Business with Nonmembers 07/29/2012
2003-0115 501.07-00 Social Clubs 07/23/2012
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/27/2012
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0139 501.06-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/24/2012
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 07/27/2012
2001-0038 501.04-00 Civic Leagues and Social Welfare Groups 07/27/2012
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2012-0023 501.03-29 Dealing in Oil and Gas Properties 08/23/2012
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 07/27/2012
2001-0194 501.03-20 Religious Organizations 07/23/2012
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/25/2012
2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/23/2012
2002-0021 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/27/2012
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 07/29/2012

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