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
|
|---|---|---|---|
| 2000-0246 | 21.06-00 | (Former Section 44A Redesignated as Section 21) Expenses for Hous | 07/23/2012 |
| 2005-0014 | 181.00-00 | (Repealed) Deduction for Certain Unused Investment Credit | 07/24/2012 |
| 2007-0031 | 179D.00-00 | 179D.00-00 Energy Efficient Commercial Building Property Deduction | 07/27/2012 |
| 2001-0266 | 67.00-00 213.05-01 | 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel | 07/27/2012 |
| 2005-0024 | 3121.02-06 Voluntary Coverage of State, etc., Employees | 07/26/2012 | |
| 2006-0066 | 48A.00-00 | 48A.00-00 Qualifying Advanced Coal Project Credit | 07/27/2012 |
| 2005-0066 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 07/27/2012 |
| 2014-0037 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 01/14/2015 |
| 2014-0039 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 01/14/2015 |
| 2016-0009 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/29/2016 |
| 2016-0019 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/29/2016 |
| 2016-0048 | 105.00-00; 125.00-00 | Accident and Health Plans (Excluded v. Not Excluded); Cafeteria Plans | 10/12/2016 |
| 2011-0076 | 3402.03-00 | Accountability and Liability of Employer for Failure to Withhold | 07/27/2012 |
| 2006-0020 | 461.15-00 | Accrual of Real Property Taxes | 07/28/2012 |
| 2001-0234 | 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 | Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) | 07/23/2012 |
| 2001-0072 | 163.06-01 | Acquisition Indebtedness; Real Property Taxes | 07/28/2012 |
| 2010-0226 | 501.38-00 | Activities Legislative and Political Propaganda | 07/27/2012 |
| 2010-0116 | 3504.00-00 | Acts to be Performed by Agents | 07/26/2012 |
| 2010-0120 | 3504.00-00 | Acts to be Performed by Agents | 07/24/2012 |
| 2010-0179 | 3504.00-00 | Acts to be Performed by Agents | 07/27/2012 |
| 2003-0157 | 62.00-00 | Adjusted Gross Income Defined | 07/26/2012 |
| 2010-0215 | 62.00-00 | Adjusted Gross Income Defined | 07/27/2012 |
| 2002-0002 | 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 | Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Prope | 07/29/2012 |
| 2005-0193 | 62.14-00 | Adjusted Gross Income Defined; Other | 07/24/2012 |
| 2009-0108 | 62.00-00; 63.00-00 | Adjusted Gross Income Defined; Taxable Income Defined | 07/27/2012 |
| 2017-0026 | 415.01-02 | Adjustment to Benefit | 09/29/2017 |
| 2004-0120 | 56.00-00 | Adjustments In Computing Alternative Minimum Taxable Income | 07/27/2012 |
| 2004-0179 | 3121.04-16 | Agent Drivers | 07/26/2012 |
| 2005-0012 | 3121.04-16 | Agent Drivers | 07/29/2012 |
| 2004-0124 | 3121.01-16 | Agricultural Labor | 07/23/2012 |
| 2014-0007 | 71.00-00 | Alimony--Separate Maintenance Payments | 03/31/2014 |
| 2014-0009 | 71.00-00 | Alimony--Separate Maintenance Payments | 03/31/2014 |
| 2001-0290 | 71.00-00 Index Number: 215.00-00 | Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments | 07/27/2012 |
| 2003-0196 | 901.01-00 | Allowance of Credit | 07/27/2012 |
| 2014-0006 | 901.01-00 | Allowance of Credit | 03/31/2014 |
| 2000-0075 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 07/25/2012 |
| 2000-0078 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 07/23/2012 |
| 2000-0397 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 07/26/2012 |
| 2009-0019 | 55.00-00 | Alternative Minimum Tax | 07/27/2012 |
| 2011-0087 | 55.00-00; 56.09-00 | Alternative Minimum Tax; Adjustments - Individuals | 07/23/2012 |
| 2011-0008 | 30B.00-00 | Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) | 07/27/2012 |
| 2012-0007 | 30B.00-00 | Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) | 07/29/2012 |
| 2005-0126 | 911.08-00 | Amounts Paid By U.S. or Agency Thereof | 07/25/2012 |
| 2001-0285 | 2039.00-00 | Annuities (Included v. Not Included in Gross Estate) | 07/26/2012 |
| 2002-0098 | 2039.00-00 | Annuities (Included v. Not Included in Gross Estate) | 07/28/2012 |
| 2001-0030 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Org or Public Schools | 07/27/2012 |
| 2000-0226 | 72.17-01 | Annuities: Endowment and Life Insurance (Included v. Not Included | 07/27/2012 |
| 2000-0407 | Annuities: Endowment and Life Insurance (Included v. Not Included | 07/27/2012 | |
| 2001-0121 | 72.07-02 | Annuities: Endowment and Life Insurance (Included v. Not Included in G... | 07/27/2012 |
| 2005-0216 | 61.30-03 | Anticipatory Assignment of Income | 07/27/2012 |
| 2017-0027 | 4980B.03-00 | Applicable Premium | 12/29/2017 |
| 2009-0232 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 07/28/2012 |
| 2001-0011 | Armed Services, etc. | 07/27/2012 | |
| 2006-0087 | 104.04-00 | Armed Services, etc. | 07/27/2012 |
| 2008-0022 | 104.04-00 | Armed Services, etc. | 07/25/2012 |
| 2005-0127 | 61.30-00 | Assignments | 07/28/2012 |
| 2005-0128 | 61.30-00 | Assignments | 07/27/2012 |
| 2006-0060 | 61.30-00 | Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding | 07/28/2012 |
| 2001-0063 | 9114.03-02 | Australia | 07/24/2012 |
| 2003-0228 | 9114.03-02 | Australia | 07/27/2012 |
| 2005-0116 | 9114.03-03 | Austria | 07/29/2012 |
| 2002-0221 | 6402.00-00 | Authority to Make Credits or Refunds | 07/24/2012 |
| 2004-0065 | 6402.00-00 | Authority to Make Credits or Refunds | 07/25/2012 |
| 2010-0135 | 6402.00-00 | Authority to Make Credits or Refunds | 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 |
| 2007-0016 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 07/27/2012 |
| 2003-0133 | 162.08-11 | Automobile, Private Airplane, etc., Expenses | 07/25/2012 |
| 2007-0033 | 1301.00-00 | Averaging of Farm Income | 07/23/2012 |
| 2008-0030 | 1301.00-00 | Averaging of Farm Income | 07/27/2012 |
| 2003-0080 | 162.08-02 | Away From Home v. Not Away From Home | 07/28/2012 |
| 2003-0135 | 162.08-02 | Away From Home v. Not Away From Home | 07/27/2012 |
| 2011-0033 | 162.08-02 | Away From Home v. Not Away From Home | 07/29/2012 |
| 2003-0052 | 162.08-02 Index Number: 62.02-02 | Away From Home v. Not Away From Home 2003-0052 Reimbursements | 07/25/2012 |
| 2001-0187 | 3121.01-01 | Back Pay | 07/27/2012 |
| 2006-0023 | 3401.01-01 | Back Pay | 07/27/2012 |
| 2000-0011 | 00 | Backup Withholding | 07/24/2012 |
| 2000-0211 | 00 | Backup Withholding | 07/24/2012 |
| 2009-0216 | 3406.00-00 | Backup Withholding | 07/27/2012 |
| 2000-0002 | 166.04-00 | Bad Debts; Nonbusiness Debt | 07/27/2012 |
| 2008-0015 | 86.01-04 | Base Amount | 07/26/2012 |
| 2011-0050 | 362.00-00; 362.01-01 | Basis to Corporations; Estimation of Basis | 07/27/2012 |
| 2016-0020 | 408.02-01 | Benefit Distributions | 03/29/2016 |
| 2008-0009 | 139B.00-00 | Benefits Provided to Volunteer Firefighters and Emergency Medical Responders | 07/25/2012 |
| 2008-0014 | 139B.00-00 | Benefits Provided to Volunteer Firefighters and Emergency Medical Responders | 07/27/2012 |
| 2009-0112 | 139B.00-00 | Benefits Provided to Volunteer Firefighters and Emergency Medical Responders | 07/26/2012 |
| 2011-0034 | 3121.17-00 | Benefits Provided Under Certain Employee Benefit Plans | 07/27/2012 |
| 2000-0028 | 00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari | 07/28/2012 |
| 2003-0018 | 911.01-00 | Bona Fide Resident | 07/23/2012 |
| 2012-0014 | 61.15-03 | Bond | 07/27/2012 |
| 2002-0073 | 501.07-05 | Business with Nonmembers | 07/29/2012 |
| 2016-0001 | 125.00-00 | Cafeteria Plans | 03/29/2016 |
| 2016-0050 | 125.00-00 | Cafeteria Plans | 10/12/2016 |
| 2016-0077 | 125.00-00 | Cafeteria Plans | 01/09/2017 |
| 2017-0004 | 125.00-00 | Cafeteria Plans | 04/04/2017 |
| 2018-0012 | 125.00-00 | Cafeteria Plans | 06/29/2018 |
| 2011-0055 | 125.00-00; 213.05-00 | Cafeteria Plans; Medical Care | 07/23/2012 |
| 2004-0221 | 9114.03-06 | Canada | 07/27/2012 |
| 2010-0203 | 9114.03-06 | Canada | 07/24/2012 |
| 2002-0145 | 9114.03-06 Index Number: 904.00-00 | Canada 2002-0145 Limitation on Credit | 07/26/2012 |
| 2005-0082 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 07/27/2012 |
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