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 Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2010-0144 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0141 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0138 85.00-00 Unemployment Compensation 07/27/2012
2010-0135 6402.00-00 Authority to Make Credits or Refunds 07/27/2012
2010-0134 61.22-00 Discharge of Indebtedness 07/27/2012
2010-0131 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0128 1.01-00; 2.04-00; 871.02-07 Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/27/2012
2010-0125 1.00-00 Tax Imposed 07/27/2012
2010-0122 3111.00-00 Liability and Payment of Employer Tax 07/27/2012
2010-0119 164.00-00 Taxes 07/27/2012
2010-0118 117.00-00 Qualified Scholarships 07/27/2012
2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 07/27/2012
2010-0112 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0109 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2010-0106 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 07/27/2012
2010-0102 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0099 25C.00-00 Non-Business Energy Property 07/27/2012
2010-0096 165.00-00 Deductions For Losses 07/27/2012
2010-0093 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0090 3401.04-00 Employer-Employee Relationship 07/27/2012
2010-0086 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0083 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0080 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2010-0077 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0074 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0071 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0070 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0067 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0064 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0061 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0058 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0057 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2010-0051 501.02-00 Title-Holding Company 07/27/2012
2010-0048 3121.00-00 Definitions 07/27/2012
2010-0045 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0042 3402.06-00 Supplemental Payments 07/27/2012
2010-0038 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0035 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0032 132.03-00 Working Condition Fringe 07/27/2012
2010-0029 36.00-00 First-Time Homebuyer Credit 07/27/2012
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
2010-0019 36.00-00 First-Time Homebuyer Credit 07/27/2012
2010-0016 36A.00-00 Making Work Pay Credit 07/27/2012
2010-0013 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2010-0010 6402.00-00; 6413.00-00 Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes 07/27/2012
2010-0009 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2010-0006 164.00-00 Taxes 07/27/2012
2010-0003 3402.00-00 Income Tax Collected at Source 07/27/2012
2009-0255 274.08-00 Substantiation 07/27/2012
2009-0252 213.00-00 Medical, Dental, etc., Expenses 07/27/2012
2009-0249 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0245 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 07/27/2012
2009-0239 25C.00-00 Non-Business Energy Property 07/27/2012
2009-0236 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/27/2012
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 07/27/2012
2009-0230 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2009-0229 469.00-00 Passive Activity Losses and Credits Limited 07/27/2012
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 07/27/2012
2009-0223 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0220 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0217 165.00-00 Deductions For Losses 07/27/2012
2009-0216 3406.00-00 Backup Withholding 07/27/2012
2009-0214 7701.02-00 Partnerships v. Associations 07/27/2012
2009-0213 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2009-0210 165.00-00 Deductions For Losses 07/27/2012
2009-0207 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0204 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0201 1212.01-00 Corporations 07/27/2012
2009-0200 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0197 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0194 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0191 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0188 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0181 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0178 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0175 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0172 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0169 36A.00-00 Making Work Pay Credit 07/27/2012
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 07/27/2012
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 07/27/2012
2009-0156 6051.00-00 Receipts for Employees 07/27/2012
2009-0153 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0152 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0149 6051.00-00 Receipts for Employees 07/27/2012
2009-0146 165.00-00 Deductions For Losses 07/27/2012
2009-0143 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0140 36.00-00 First-Time Homebuyer Credit 07/27/2012
2009-0137 36.00-00 First-Time Homebuyer Credit 07/27/2012
2006-0071 9999.98-00 Not Able to Identify Under Present List 07/27/2012
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
2006-0063 1362.02-01 Revocation 07/27/2012

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