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 Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 03/01/2007
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 12/06/2006
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2004-0040 1361.03-02 Qualified Subchapter S Trusts 07/29/2012
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 07/29/2012
2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 07/27/2012
2000-0003 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 03/31/2000
2000-0170 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0169 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2001-0117 2 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 07/29/2012
2014-0016 117.00-00 Qualified Scholarships 07/01/2014
2010-0118 117.00-00 Qualified Scholarships 07/27/2012
2005-0050 117.00-00 Qualified Scholarships 07/27/2012
2002-0287 117.00-00 Qualified Scholarships 07/26/2012
2001-0089 Qualified Pension, Profit-Sharing, and Stock BonusPlan 07/27/2012
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 07/27/2012
2019-0020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/27/2019
2009-0241 274.10-00 Qualified Nonpersonal Use Vehicle 07/29/2012
2009-0221 274.10-00 Qualified Nonpersonal Use Vehicle 07/25/2012
2007-0030 274.10-00 Qualified Nonpersonal Use Vehicle 09/18/2007
2001-0008 0 Qualified Nonpersonal Use Vehicle 07/28/2012
2019-0018 170.14-00 Qualified Conservation Contribution 09/27/2019
2013-0014 170.14-00 Qualified Conservation Contribution 04/10/2013
2010-0231 170.14-00 Qualified Conservation Contribution 07/24/2012
2010-0206 170.14-00 Qualified Conservation Contribution 07/25/2012
2009-0128 170.14-00 Qualified Conservation Contribution 06/27/2009
2010-0187 108.01-03 Qualified Business Indebtedness (Repealed 1986) 07/25/2012
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 07/26/2012
2004-0050 44.00-00 Purchase of New Principal Residence 07/27/2012
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 07/27/2012
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 09/21/2007
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 12/06/2006
2005-0049 61.14-00 Property Transactions 07/23/2012
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 07/27/2012
2009-0060 1031.01-00 Property Held For Productive Use or Investment 03/31/2009
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 07/29/2012
2006-0012 74.00-00 Prizes and Awards 07/28/2012
2004-0158 141.00-00 Private Activity Bond; Qualified Bond 07/27/2012
2009-0095 165.07-02 Presidentially Declared Disaster Areas 06/27/2009
2011-0013 455.00-00; 455.02-00 Prepaid Subscription Income; Election 07/24/2012
2004-0167 451.13-00 Prepaid and Advance Income 07/29/2012
2015-0045 9114.03-55 Portugal 01/05/2016
2001-0208 457.05-01 Plan 07/29/2012
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016

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