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
2009-0089 1211.00-00 Limitation on Capital Losses 07/27/2012
2009-0100 1211.00-00 Limitation on Capital Losses 07/23/2012
2010-0170 1211.00-00 Limitation on Capital Losses 07/27/2012
2011-0007 1211.00-00 Limitation on Capital Losses 07/23/2012
2010-0007 1211.00-00; 355.01-00 Limitation on Capital Losses; Spin-Off 07/26/2012
2011-0032 1211.01-00 Classification of Assets 07/25/2012
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 07/23/2012
2009-0201 1212.01-00 Corporations 07/27/2012
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/29/2012
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 07/27/2012
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/29/2012
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 07/26/2012
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 07/23/2012
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 07/25/2012
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 07/27/2012
2005-0170 1221.03-01 Similar Property 07/27/2012
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/23/2012
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0077 125.00-00 Cafeteria Plans 01/09/2017

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