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.
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2016-0032 | 104.02-00 | Workmen's Compensation | 06/28/2016 |
| 2016-0028 | 104.02-00 | Workmen's Compensation | 06/28/2016 |
| 2016-0018 | 104.02-00 | Workmen's Compensation | 03/29/2016 |
| 2016-0016 | 104.02-00 | Workmen's Compensation | 03/29/2016 |
| 2016-0006 | 104.02-00 | Workmen's Compensation | 03/29/2016 |
| 2009-0159 | 132.03-00; 274.08-00; 280F.05-00 | Working Condition Fringe; Substantiation; Special Rules and Definitions | 07/27/2012 |
| 2009-0141 | 132.03-00, 274.08-00, 280F.05-00 | Working Condition Fringe; Substantiation; Special Rules and Definitions | 07/25/2012 |
| 2010-0032 | 132.03-00 | Working Condition Fringe | 07/27/2012 |
| 2008-0012 | 132.03-00 | Working Condition Fringe | 06/24/2008 |
| 2006-0089 | 132.03-00 | Working Condition Fringe | 12/06/2006 |
| 2004-0122 | 132.03-00 | Working Condition Fringe | 07/28/2012 |
| 2001-0002 | 0 | Working Condition Fringe | 07/23/2012 |
| 2004-0003 | 3402.15-00 | Withholding on Gambling Winnings | 07/28/2012 |
| 2010-0150 | 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions | 07/27/2012 |
| 2005-0062 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 07/24/2012 |
| 2001-0138 | 00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 07/23/2012 |
| 2001-0077 | 00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 07/29/2012 |
| 2001-0076 | 00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 07/25/2012 |
| 2012-0063 | 3402.05-00; 3402.06-00 | Withholding Exemptions and Exemption Certificates; Supplemental Payments | 10/18/2012 |
| 2009-0121 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 06/27/2009 |
| 2004-0008 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 07/29/2012 |
| 2002-0132 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 07/24/2012 |
| 2001-0295 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 07/27/2012 |
| 2001-0276 | 6038.01-00 | Who is Required to Furnish Information and Required Information for Foreign Corporations | 07/27/2012 |
| 2018-0036 | 83.01-00 | When Includible in Gross Income | 12/28/2018 |
| 2009-0073 | 83.01-00 | When Includible in Gross Income | 06/27/2009 |
| 2001-0245 | 6724.00-00 | Waiver; Definitions and Special Rules | 07/26/2012 |
| 2013-0023 | 3121.01-00; 3401.01-00; 3402.06-00 | Wages; Wages Subject to Withholding; Supplemental Payments; ADMINISTRATION: Authority of officers of Internal Revenue | 07/01/2013 |
| 2006-0055 | 3401.01-00 | Wages Subject to Withholding | 07/27/2012 |
| 2001-0046 | 00 | Wages Subject to Withholding | 07/27/2012 |
| 2011-0075 | 3121.01-00 | Wages | 07/28/2012 |
| 2009-0070 | 3121.01-00 | Wages | 06/27/2009 |
| 2007-0041 | 3121.01-00 | Wages | 09/21/2007 |
| 2006-0069 | 3121.01-00 | Wages | 07/26/2012 |
| 2005-0094 | 3121.01-00 | Wages | 07/24/2012 |
| 2004-0119 | 3121.01-00 | Wages | 07/29/2012 |
| 2004-0060 | 3121.01-00 | Wages | 07/23/2012 |
| 2003-0241 | 3121.01-00 | Wages | 07/27/2012 |
| 2003-0068 | 3121.01-00 | Wages | 07/26/2012 |
| 2002-0284 | 3121.01-00 | Wages | 07/27/2012 |
| 2002-0206 | 3121.01-00 | Wages | 07/28/2012 |
| 2002-0005 | 3121.01-00 | Wages | 07/27/2012 |
| 2001-0238 | 3121.01-00 | Wages | 07/27/2012 |
| 2001-0196 | 3121.01-00 | Wages | 07/26/2012 |
| 2001-0006 | 3121.01-00 | Wages | 07/27/2012 |
| 2017-0014 | 165.08-00 | Wagering Losses | 07/16/2017 |
| 2010-0168 | 3402.02-00 | Wage Bracket Method | 07/24/2012 |
| 2001-0043 | 501.04-05 | Voluntary Fire Co.; Legislative & Political Propaganda Activitie | 07/27/2012 |
| 2006-0093 | 3121.02-06 | Voluntary Coverage of State, etc., Employees | 12/28/2006 |
| 2009-0061 | 170.02-00 | Value of Contribution | 03/31/2009 |
| 2008-0031 | 61.53-01 | Valuation Rules | 09/23/2008 |
| 2002-0001 | 61.52-01 | Valuation | 07/26/2012 |
| 2003-0030 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/27/2012 |
| 2003-0029 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/29/2012 |
| 2002-0244 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/27/2012 |
| 2002-0243 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/29/2012 |
| 2002-0201 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/27/2012 |
| 2001-0019 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/27/2012 |
| 2012-0024 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/23/2012 |
| 2000-0161 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/29/2012 |
| 2000-0142 | 0 | Unrelated v. Not Unrelated Trade or Business | 09/30/2000 |
| 2000-0141 | 0 | Unrelated v. Not Unrelated Trade or Business | 09/30/2000 |
| 2000-0404 | 0 | Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep | 07/27/2012 |
| 2017-0008 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/04/2017 |
| 2006-0059 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/24/2012 |
| 2009-0116 | 170.04-00 | Unreimbursed Expenditures | 06/27/2009 |
| 2008-0010 | 170.04-00 | Unreimbursed Expenditures | 06/24/2008 |
| 2001-0294 | 6013.03-00 Index Number: 1.04-00 | Unmarried Individuals 2001-0294 Marital Status | 07/29/2012 |
| 2012-0060 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 09/28/2012 |
| 2004-0232 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 07/27/2012 |
| 2004-0093 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 07/27/2012 |
| 2010-0151 | 9114.03-42 | United Kingdom | 07/26/2012 |
| 2008-0043 | 9114.03-42 | United Kingdom | 09/24/2008 |
| 2008-0024 | 9114.03-42 | United Kingdom | 06/24/2008 |
| 2005-0182 | 9114.03-42 | United Kingdom | 07/25/2012 |
| 2002-0175 | 501.03-04 | Unincorporated Associations | 07/23/2012 |
| 2018-0024 | 457.07-02 | Unforeseeable Emergency | 09/28/2018 |
| 2015-0003 | 457.07-02 | Unforeseeable Emergency | 03/27/2015 |
| 2003-0109 | 457.07-02 | Unforeseeable Emergency | 07/29/2012 |
| 2010-0138 | 85.00-00 | Unemployment Compensation | 07/27/2012 |
| 2018-0015 | 1.10-00; 911.06-01 | Unearned Income of Minor Children; Earned Income v. Not Earned Income | 06/29/2018 |
| 2005-0093 | 871.03-00 | U.S. Trade or Business v. No U.S. Trade or Business | 07/27/2012 |
| 2009-0015 | 9114.03-42 | U.S. Tax Conventions; Income Tax Treaties; United Kingdom | 01/02/2009 |
| 2006-0048 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke | 07/25/2012 |
| 2015-0028 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/29/2015 |
| 2015-0027 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/02/2015 |
| 2006-0056 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/25/2012 |
| 2002-0039 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/26/2012 |
| 2005-0046 | 9114.03-39 | Trinidad and Tobago | 07/25/2012 |
| 2000-0046 | 00 | Treatment Of Fringe Benefits; R 1982 Termination of Election | 06/30/2000 |
| 2006-0041 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 07/29/2012 |
| 2006-0040 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 07/25/2012 |
| 2005-0107 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 07/26/2012 |
| 2004-0166 | 162.08-00 | Travel (See also UILC 162.12-06 and 162.13-03) | 07/26/2012 |
| 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 |
| 2005-0015 | 162.08-00 | Travel (See Also Issues 162.12-06 and 162.13-03) | 07/28/2012 |
| 2011-0023 | 162.08-00 | Travel (See Also Issues 162.12-06 and 162.13-03) | 07/23/2012 |
| 2002-0249 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2002-0146 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/29/2012 |
| 2002-0142 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/26/2012 |
| 2002-0124 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/25/2012 |
| 2002-0099 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/26/2012 |
| 2002-0078 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/23/2012 |
| 2002-0060 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/24/2012 |
| 2001-0278 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/29/2012 |
| 2001-0268 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0267 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/24/2012 |
| 2001-0249 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/29/2012 |
| 2001-0248 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/25/2012 |
| 2001-0247 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0233 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0205 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/29/2012 |
| 2001-0204 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/26/2012 |
| 2001-0203 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0202 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/23/2012 |
| 2001-0201 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0190 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0164 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/25/2012 |
| 2001-0129 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0080 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/28/2012 |
| 2001-0070 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0048 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/28/2012 |
| 2000-0247 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2000-0034 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2000-0013 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/26/2012 |
| 2000-0004 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/28/2012 |
| 2004-0056 | 103.12-00 | Transitional Rules | 07/27/2012 |
| 2002-0003 | 132.10-00 | Transit Passes Van Pools | 07/26/2012 |
| 2019-0002 | 132.10-00 | Transit Passes / Van Pools | 03/29/2019 |
| 2018-0006 | 132.10-00 | Transit Passes / Van Pools | 06/29/2018 |
| 2016-0085 | 132.10-00 | Transit Passes / Van Pools | 01/09/2017 |
| 2016-0011 | 132.10-00 | Transit Passes / Van Pools | 03/29/2016 |
| 2016-0007 | 132.10-00 | Transit Passes / Van Pools | 03/29/2016 |
| 2016-0004 | 132.10-00 | Transit Passes / Van Pools | 03/29/2016 |
| 2015-0041 | 132.10-00 | Transit Passes / Van Pools | 01/05/2016 |
| 2015-0004 | 132.10-00 | Transit Passes / Van Pools | 03/27/2015 |
| 2014-0028 | 132.10-00 | Transit Passes / Van Pools | 10/03/2014 |
| 2013-0032 | 132.10-00 | Transit Passes / Van Pools | 10/18/2013 |
| 2009-0168 | 132.10-00 | Transit Passes / Van Pools | 07/28/2012 |
| 2003-0244 | 132.10-00 | Transit Passes / Van Pools | 07/27/2012 |
| 2002-0117 | 132.10-00 | Transit Passes / Van Pools | 07/28/2012 |
| 2002-0116 | 132.10-00 | Transit Passes / Van Pools | 07/25/2012 |
| 2002-0113 | 132.10-00 | Transit Passes / Van Pools | 07/25/2012 |
| 2001-0050 | 0 | Transit Passes / Van Pools | 07/23/2012 |
| 2001-0251 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 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 |
| 2012-0028 | 351.00-00; 368.00-00 | Transfer to Corporation Controlled by Transferor; Definitions Relating to Corporate Reorganizations | 08/23/2012 |
| 2005-0147 | 162.01-03 | Trade or Business v. Hobby | 07/26/2012 |
| 2002-0144 | 1402.03-00 | Trade or Business (Reference to Section 162) | 07/27/2012 |
| 2001-0156 | 162.08-06 | Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... | 07/26/2012 |
| 2000-0262 | 6 | Trade or Business (Deductible v. Not Deductible); Travel (See Als | 12/29/2000 |
| 2000-0036 | 162.08-00 | Trade or Business (Deductible v. Not Deductible); Travel (See Als | 07/28/2012 |
| 2000-0020 | 162.08-11 | Trade or Business (Deductible v. Not Deductible); Travel (See Als | 07/27/2012 |
| 2001-0139 | 1 | Trade or Business (Deductible v. Not Deductible); Proof of Expenditure | 07/27/2012 |
| 2001-0127 | 1 | Trade or Business (Deductible v. Not Deductible); Proof of Expenditure | 07/25/2012 |
| 2000-0031 | 162.03-01 | Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate | 07/27/2012 |
| 2000-0406 | 1 | Trade or Business (Deductible v. Not Deductible); Proof of Expend | 07/23/2012 |
| 2000-0086 | 162.03-01 | Trade or Business (Deductible v. Not Deductible); Proof of Expend | 07/23/2012 |
| 2000-0018 | 0162.03-01 | Trade or Business (Deductible v. Not Deductible); Proof of Expend | 07/27/2012 |
| 2000-0045 | 4 | Trade or Business (Deductible v. Not Deductible); Million Dollar | 06/30/2000 |
| 2001-0093 | 162.13-5 | Trade or Business (Deductible v. Not Deductible); Employees; Meals and... | 07/29/2012 |
| 2000-0062 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra | 07/23/2012 |
| 2011-0086 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/26/2012 |
| 2011-0025 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 |
| 2011-0017 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/29/2012 |
| 2010-0224 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 |
| 2010-0218 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 |
| 2010-0147 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 |
| 2010-0044 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/29/2012 |
| 2008-0008 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 06/26/2008 |
| 2001-0288 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/25/2012 |
| 2001-0014 | 0 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 |
| 2000-0293 | 0 | Trade or Business (Deductible v. Not Deductible) | 12/29/2000 |
| 2000-0066 | Trade or Business (Deductible v. Not Deductible) | 06/30/2000 | |
| 2004-0010 | 174.04-00 | Trade or Business | 07/25/2012 |
| 2009-0001 | 62.02-02, 274.03-00 | Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling | 01/02/2009 |
| 2003-0204 | 62.02-00; 162.01-08 | Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation | 07/27/2012 |
| 2012-0055 | 62.02-00 | Trade and Business Deductions of Employees | 10/18/2012 |
| 2003-0114 | 62.02-00 | Trade and Business Deductions of Employees | 07/26/2012 |
| 2008-0028 | 62.02-05 | Tool / Equipment Rental | 09/23/2008 |
| 2008-0005 | 62.02-05 | Tool / Equipment Rental | 03/25/2008 |
| 2007-0040 | 62.02-05 | Tool / Equipment Rental | 09/21/2007 |
| 2005-0124 | 62.02-05 | Tool / Equipment Rental | 07/29/2012 |
| 2005-0078 | 62.02-05 | Tool / Equipment Rental | 07/25/2012 |
| 2004-0178 | 62.02-05 | Tool / Equipment Rental | 07/27/2012 |
| 2004-0171 | 62.02-05 | Tool / Equipment Rental | 07/26/2012 |
| 2004-0123 | 62.02-05 | Tool / Equipment Rental | 07/26/2012 |
| 2010-0051 | 501.02-00 | Title-Holding Company | 07/27/2012 |
| 2002-0250 | 3121.01-05 | Tips and Gratuities | 07/25/2012 |
| 2002-0158 | 911.11-01 | Timely filed returns | 07/26/2012 |
| 2002-0063 | 911.11-01 | Timely filed returns | 07/29/2012 |
| 2002-0017 | 911.11-01 | Timely filed returns | 07/24/2012 |
| 2010-0154 | 754.02-00; 9100.15-00 | Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/27/2012 |
| 2007-0035 | 170.01-00 | Time of Making Contribution | 09/21/2007 |
| 2004-0055 | 7508.00-00 | Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone | 07/29/2012 |
| 2002-0130 | 6655.04-02 | Time For Payment | 07/29/2012 |
| 2001-0292 | 42.08-01 | Time for Making Allocation | 07/27/2012 |
| 2016-0042 | 86.03-00 | Tier 1 Railroad Retirement Benefit | 10/12/2016 |
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