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
2005-0009 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0008 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0231 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0189 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0172 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2004-0113 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0109 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0069 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0045 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0226 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0188 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0132 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0118 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0079 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2003-0026 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0257 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0251 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0246 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0233 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0232 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0231 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2002-0230 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0229 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2002-0228 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0224 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0223 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0214 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0198 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0067 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2002-0066 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0043 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0038 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
2005-0211 3121.02-11 Nonresident Aliens 07/26/2012
2002-0240 3121.02-11 Nonresident Aliens 07/23/2012
2004-0015 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2003-0315 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2017-0012 3121.16-02 Nonqualified Deferred Compensation Plans 07/16/2017
2012-0032 3121.16-02 Nonqualified Deferred Compensation Plans 08/23/2012
2005-0204 3121.16-02 Nonqualified Deferred Compensation Plans 07/23/2012
2006-0033 409A.00-00 Nonqualified Deferred Compensation 07/29/2012
2006-0004 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2005-0202 409A.00-00 Nonqualified Deferred Compensation 07/28/2012
2008-0006 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/24/2012
2008-0001 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 07/27/2012
2002-0226 4051.02-00 Non-Highway Vehicles 07/26/2012
2002-0225 4051.02-00 Non-Highway Vehicles 07/27/2012
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/27/2012
2010-0085 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/23/2012

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