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
|
|---|---|---|---|
| 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 |
| 2001-0301 | 6001.00-00 | Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) | 07/26/2012 |
| 2001-0270 | 3121.10-00 Index Number: 3121.01-06 Index Number: 6051.00-00 | Not Employees Under Section 530 of 1978 Revenue Act 2001-0270 Payment for Expenses 2001-0270 Receipts for Employees | 07/29/2012 |
| 2019-0023 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2019 |
| 2018-0031 | 9999.98-00 | Not Able to Identify Under Present List | 12/28/2018 |
| 2018-0029 | 9999.98-00 | Not Able to Identify Under Present List | 09/28/2018 |
| 2018-0019 | 9999.98-00 | Not Able to Identify Under Present List | 09/28/2018 |
| 2018-0018 | 9999.98-00 | Not Able to Identify Under Present List | 09/28/2018 |
| 2017-0009 | 9999.98-00 | Not Able to Identify Under Present List | 07/16/2017 |
| 2016-0023 | 9999.98-00 | Not Able to Identify Under Present List | 03/29/2016 |
| 2014-0041 | 9999.98-00 | Not Able to Identify Under Present List | 01/14/2015 |
| 2014-0030 | 9999.98-00 | Not Able to Identify Under Present List | 10/03/2014 |
| 2014-0025 | 9999.98-00 | Not Able to Identify Under Present List | 10/03/2014 |
| 2013-0028 | 9999.98-00 | Not Able to Identify Under Present List | 10/18/2013 |
| 2013-0027 | 9999.98-00 | Not Able to Identify Under Present List | 10/18/2013 |
| 2013-0024 | 9999.98-00 | Not Able to Identify Under Present List | 10/18/2013 |
| 2013-0017 | 9999.98-00 | Not Able to Identify Under Present List | 07/01/2013 |
| 2013-0005 | 9999.98-00 | Not Able to Identify Under Present List | 04/10/2013 |
| 2012-0068 | 9999.98-00 | Not Able to Identify Under Present List | 01/04/2013 |
| 2012-0066 | 9999.98-00 | Not Able to Identify Under Present List | 01/04/2013 |
| 2012-0065 | 9999.98-00 | Not Able to Identify Under Present List | 01/04/2013 |
| 2012-0056 | 9999.98-00 | Not Able to Identify Under Present List | 10/18/2012 |
| 2011-0097 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2011-0093 | 9999.98-00 | Not Able to Identify Under Present List | 07/25/2012 |
| 2011-0084 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2011-0081 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2011-0080 | 9999.98-00 | Not Able to Identify Under Present List | 07/25/2012 |
| 2011-0079 | 9999.98-00 | Not Able to Identify Under Present List | 07/27/2012 |
| 2011-0041 | 9999.98-00 | Not Able to Identify Under Present List | 07/26/2012 |
| 2010-0254 | 9999.98-00 | Not Able to Identify Under Present List | 07/25/2012 |
| 2010-0241 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2010-0229 | 9999.98-00 | Not Able to Identify Under Present List | 07/27/2012 |
| 2010-0046 | 9999.98-00 | Not Able to Identify Under Present List | 07/25/2012 |
| 2010-0045 | 9999.98-00 | Not Able to Identify Under Present List | 07/27/2012 |
| 2010-0030 | 9999.98-00 | Not Able to Identify Under Present List | 07/25/2012 |
| 2010-0026 | 9999.98-00 | Not Able to Identify Under Present List | 07/27/2012 |
| 2010-0023 | 9999.98-00 | Not Able to Identify Under Present List | 07/27/2012 |
| 2010-0021 | 9999.98-00 | Not Able to Identify Under Present List | 07/23/2012 |
| 2010-0017 | 9999.98-00 | Not Able to Identify Under Present List | 07/25/2012 |
| 2010-0015 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2010-0013 | 9999.98-00 | Not Able to Identify Under Present List | 07/27/2012 |
| 2009-0243 | 9999.98-00 | Not Able to Identify Under Present List | 07/26/2012 |
| 2009-0215 | 9999.98-00 | Not Able to Identify Under Present List | 07/23/2012 |
| 2009-0053 | 9999.98-00 | Not Able to Identify Under Present List | 03/31/2009 |
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