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.

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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 Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2016-0052 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2016
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2018-0014 4980B.02-00 Continuation Coverage Requirements 06/29/2018
2016-0043 4980B.02-00 Continuation Coverage Requirements 10/12/2016
2016-0045 4980B.00-00; 4980B.02-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00 et. seq.); Continuation Coverage Requirements 10/12/2016
2003-0014 4958.00-00 Excess Benefit Transaction 07/27/2012
2014-0001 4945.04-06 Expenditure Responsibility 03/31/2014
2003-0116 4945.04-06 Definition of Taxable Expenditure; Expenditure Responsibility 07/27/2012
2003-0158 4942.03-05; 4945.04-05 Qualifying Distribution; Grants to Organizations 07/29/2012
2006-0057 4941.04-00 Definition of Self-Dealing 07/29/2012
2007-0001 48B.00-00 Qualifying Gasification Project Credit 07/25/2012
2006-0084 48B.00-00 Qualifying Gasification Project Credit 07/28/2012
2006-0082 48B.00-00 Qualifying Gasification Project Credit 07/27/2012
2007-0018 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0007 48A.00-00 Qualifying Advanced Coal Project Credit 07/29/2012
2007-0006 48A.00-00 Qualifying Advanced Coal Project Credit 07/25/2012
2007-0005 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 07/28/2012
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 07/23/2012
2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 07/26/2012
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 07/25/2012
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2006-0066 48A.00-00 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
2004-0114 482.08-00 Interest 07/28/2012
2006-0038 48.01-01 In General 07/23/2012
2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 07/28/2012
2009-0238 48.00-00 Energy Credit; Reforestation Credit 07/29/2012
2003-0203 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/23/2012
2003-0182 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/29/2012
2003-0181 475.00-00 Mark to Market Accounting Method for Dealers in Securities 07/25/2012
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 07/27/2012
2016-0076 47.00-00; 168.29-02 Rehabilitation Credit; Tax-Exempt Use Property 01/09/2017
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
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 07/27/2012
2000-0077 468A.00-00 Special Rules for Decommissioning Cost 07/27/2012
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 07/23/2012
2006-0020 461.15-00 Accrual of Real Property Taxes 07/28/2012
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/29/2012
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 07/27/2012
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 07/25/2012
2016-0068 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans 10/12/2016
2004-0207 457.10-00 Ineligible Plans 07/29/2012
2003-0082 457.09-05 Certain Plans Excepted 07/23/2012
2005-0010 457.09-04 Transfers Between Plans 07/27/2012
2004-0177 457.09-04 Transfers Between Plans 07/24/2012
2002-0202 457.09-04 Transfers Between Plans 07/25/2012

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