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.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2010-0148 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/26/2012
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2010-0146 132.08-04; 132.10-00 Parking; Transit Passes / Van Pools 07/29/2012
2010-0145 6041.00-00 Information at Source 07/26/2012
2010-0144 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 07/29/2012
2010-0142 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0141 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 07/29/2012
2010-0139 36A.00-00 Making Work Pay Credit 07/25/2012
2010-0138 85.00-00 Unemployment Compensation 07/27/2012
2010-0137 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0136 165.00-00 Deductions For Losses 07/24/2012
2010-0135 6402.00-00 Authority to Make Credits or Refunds 07/27/2012
2010-0134 61.22-00 Discharge of Indebtedness 07/27/2012
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 07/23/2012
2010-0132 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0131 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0130 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0129 213.00-00 Medical, Dental, etc., Expenses 07/25/2012
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
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 07/29/2012
2010-0126 36.00-00 First-Time Homebuyer Credit 07/25/2012
2010-0125 1.00-00 Tax Imposed 07/27/2012
2010-0124 36.00-00 First-Time Homebuyer Credit 07/28/2012
2010-0123 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2010-0122 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2010-0121 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/28/2012
2010-0120 3504.00-00 Acts to be Performed by Agents 07/24/2012
2010-0119 164.00-00 Taxes 07/27/2012
2010-0118 117.00-00 Qualified Scholarships 07/27/2012
2010-0117 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0116 3504.00-00 Acts to be Performed by Agents 07/26/2012
2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 07/27/2012
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/29/2012
2010-0113 25A.00-00 Hope and Lifetime Learning Credits 07/26/2012
2010-0112 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0110 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/25/2012
2010-0109 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2010-0108 152.08-00 Support Test for Children of Divorced Parents 07/29/2012
2010-0107 36.00-00 First-Time Homebuyer Credit 07/24/2012
2010-0106 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/27/2012
2010-0104 36.00-00 First-Time Homebuyer Credit 07/23/2012
2010-0103 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0102 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0101 3121.02-02; 3401.02-02 Foreign Agricultural Workers; Agricultural Labor 07/23/2012
2010-0100 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0099 25C.00-00 Non-Business Energy Property 07/27/2012

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