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
|
|---|---|---|---|
| 2004-0111 | 911.11-03 | Reelection | 07/29/2012 |
| 2002-0168 | 911.11-03 | Reelection | 07/27/2012 |
| 2009-0165 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 07/27/2012 |
| 2009-0036 | 170.18-00 | Recordkeeping and Return Requirements | 07/26/2012 |
| 2007-0027 | 170.18-00 | Recordkeeping and Return Requirements | 07/29/2012 |
| 2001-0287 | 861.03-03 | Received from 80-20 companies | 07/27/2012 |
| 2001-0047 | 11.00-00 | Receipts for Employees; Requirement of Return, Statement, List | 07/24/2012 |
| 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 |
| 2002-0057 | 368.05-00 | Recapitalization (Type "E") | 07/25/2012 |
| 2012-0040 | 167.03-00 | Reasonable Allowance | 08/23/2012 |
| 2018-0009 | 164.01-00 | Real Property Taxes | 06/29/2018 |
| 2005-0111 | 164.01-00 | Real Property Taxes | 07/27/2012 |
| 2009-0163 | 6428.00-00; 36A.00-00 | Rate Reduction Tax Credit; Making Work Pay Credit | 07/26/2012 |
| 2009-0091 | 3301.00-00 | Rate of Tax | 07/29/2012 |
| 2009-0031 | 3301.00-00 | Rate of Tax | 07/29/2012 |
| 2011-0002 | 3201.00-00 | Rate and Measure of Tax on Employees | 07/27/2012 |
| 2015-0005 | 3101.00-00; 3121.01-10; 3121.04-09 | Rate and Measure of Employee Tax; Domestic Service; Domestic Service | 03/27/2015 |
| 2012-0022 | 3101.00-00 | Rate and Measure of Employee Tax | 07/27/2012 |
| 2006-0021 | 3101.00-00 | Rate and Measure of Employee Tax | 07/27/2012 |
| 2001-0253 | 3101.00-00 | Rate and Measure of Employee Tax | 07/26/2012 |
| 2000-0221 | 00 | Rate and Measure of Employee Tax | 07/26/2012 |
| 2000-0030 | 00 | Rate and Applicability of Self-Employment Tax | 07/23/2012 |
| 2009-0054 | 168.36-00 | R 1986 Lease Term | 07/27/2012 |
| 2015-0030 | 6050.00-00 | R 1979 Returns Relating to Certain Transfers to Exempt Organizations | 09/29/2015 |
| 2007-0001 | 48B.00-00 | Qualifying Gasification Project Credit | 07/25/2012 |
| 2006-0084 | 48B.00-00 | Qualifying Gasification Project Credit | 07/28/2012 |
| 2006-0082 | 48B.00-00 | Qualifying Gasification Project Credit | 07/27/2012 |
| 2017-0022 | 162.33-02 | Qualifying Events | 09/29/2017 |
| 2003-0158 | 4942.03-05; 4945.04-05 | Qualifying Distribution; Grants to Organizations | 07/29/2012 |
| 2003-0137 | 24.02-00; 152.08-00 | Qualifying Child - In General; Support Test for Children of Divorced Parents | 07/28/2012 |
| 2003-0227 | 24.02-01 | Qualifying Child - Age Limit | 07/23/2012 |
| 2003-0215 | 24.02-01 | Qualifying Child - Age Limit | 07/27/2012 |
| 2007-0018 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/27/2012 |
| 2007-0007 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/29/2012 |
| 2007-0006 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/25/2012 |
| 2007-0005 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/27/2012 |
| 2007-0003 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/27/2012 |
| 2007-0002 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/28/2012 |
| 2006-0090 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/27/2012 |
| 2006-0086 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/23/2012 |
| 2006-0085 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/26/2012 |
| 2006-0083 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/25/2012 |
| 2006-0068 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 07/27/2012 |
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