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
|
|---|---|---|---|
| 2006-0002 | 501.09-01 | Permissible Benefits | 07/27/2012 |
| 2005-0108 | 61.09-36 | Per Diem Allowances | 07/29/2012 |
| 2004-0154 | 894.11-00 | Pensions | 07/28/2012 |
| 2004-0160 | 71.11-00 | Payments to Third Parties | 07/27/2012 |
| 2016-0026 | 6041.09-00 | Payments to Employees | 03/29/2016 |
| 2011-0074 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 07/24/2012 |
| 2011-0065 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 07/29/2012 |
| 2005-0215 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 07/29/2012 |
| 2004-0028 | 61.09-29 | Payment of Legal Fees | 07/26/2012 |
| 2018-0028 | 1296.00-00 | Passive Foreign Investment Company | 09/28/2018 |
| 2013-0022 | 469.00-00 | Passive Activity Losses and Credits Limited | 07/01/2013 |
| 2009-0229 | 469.00-00 | Passive Activity Losses and Credits Limited | 07/27/2012 |
| 2000-0214 | 0469.00-00 | Passive Activity Losses and Credits Limited | 07/23/2012 |
| 2000-0084 | 0469.00-00 | Passive Activity Losses and Credits Limited | 07/28/2012 |
| 2001-0210 | 4001.00-00 | Passenger Vehicles | 07/23/2012 |
| 2002-0176 | 280F.05-10 | Passenger Automobiles | 07/27/2012 |
| 2009-0214 | 7701.02-00 | Partnerships v. Associations | 07/27/2012 |
| 2005-0192 | 7701.02-00 | Partnerships v. Associations | 07/27/2012 |
| 2016-0041 | 761.01-00 | Partnership | 06/28/2016 |
| 2001-0067 | 701.00-00 | Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business | 07/27/2012 |
| 2009-0127 | 170.12-03 | Partial Interests in Property | 07/27/2012 |
| 2010-0146 | 132.08-04; 132.10-00 | Parking; Transit Passes / Van Pools | 07/29/2012 |
| 2017-0007 | 132.08-04 | Parking | 04/04/2017 |
| 2014-0017 | 132.08-04 | Parking | 07/01/2014 |
| 2001-0113 | 00 | Ozone Depleting Chemicals | 07/26/2012 |
| 2001-0230 | 121.01-02 | Ownership | 07/27/2012 |
| 2001-0012 | Overpayments; Credit of Overpayment; Collection After Assessment | 07/26/2012 | |
| 2001-0237 | 152.06-00 | Over 1/2 Support | 07/29/2012 |
| 2005-0056 | 141.01-04 | Output Facilities | 07/27/2012 |
| 2006-0080 | 134.03-00 | Other Benefits Not Excludable | 07/26/2012 |
| 2012-0058 | 165.11-00 | Other | 10/18/2012 |
| 2012-0041 | 165.11-00 | Other | 08/23/2012 |
| 2010-0200 | 165.11-00 | Other | 07/23/2012 |
| 2010-0184 | 165.11-00 | Other | 07/24/2012 |
| 2010-0097 | 3402.19-00 | Other | 07/26/2012 |
| 2010-0095 | 3402.19-00 | Other | 07/29/2012 |
| 2010-0034 | 164.12-00 | Other | 07/29/2012 |
| 2010-0014 | 3402.19-00 | Other | 07/25/2012 |
| 2009-0138 | 164.12-00 | Other | 07/25/2012 |
| 2009-0072 | 164.12-00 | Other | 07/28/2012 |
| 2005-0205 | 170.19-00 | Other | 07/27/2012 |
| 2005-0131 | 62.14-00 | Other | 07/25/2012 |
| 2005-0129 | 170.19-00 | Other | 07/23/2012 |
| 2005-0074 | 170.19-00 | Other | 07/27/2012 |
| 2005-0004 | 170.19-00 | Other | 07/29/2012 |
| 2004-0118 | 164.12-00 | Other | 07/25/2012 |
| 2003-0170 | 501.19-00 | Organization of Past or Present Armed Forces Members | 07/26/2012 |
| 2015-0039 | 7701.03-08 | Ordinary Trusts | 01/05/2016 |
| 2005-0110 | 170.11-00 | Ordinary Income and Capital Gain Property | 07/24/2012 |
| 2013-0034 | 402A.00-00 | Optional Treatment of Elective Deferrals | 01/03/2014 |
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