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. |
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2009-0255 | 274.08-00 | Substantiation | 12/31/2009 |
| 2009-0254 | 2101.00-00 | Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens | 12/31/2009 |
| 2009-0253 | 132.00-00 | Certain Fringe Benefits | 12/31/2009 |
| 2009-0252 | 213.00-00 | Medical, Dental, etc., Expenses | 12/31/2009 |
| 2009-0251 | 165.00-00 | Deductions For Losses | 12/31/2009 |
| 2009-0250 | 1031.05-00 | Deferred Exchanges | 12/31/2009 |
| 2009-0249 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2009-0248 | 25D.00-00 | Residential Energy Efficient Property | 12/31/2009 |
| 2009-0247 | 117.06-04 | Education Below the Graduate Level | 12/31/2009 |
| 2009-0246 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0245 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0244 | 36.00-00 | First-Time Homebuyer Credit | 12/31/2009 |
| 2009-0243 | 9999.98-00 | Not Able to Identify Under Present List | 12/31/2009 |
| 2009-0242 | 6050.00-00 | Returns Relating to Certain Transfers to Exempt Organizations | 12/31/2009 |
| 2009-0241 | 274.10-00 | Qualified Nonpersonal Use Vehicle | 12/31/2009 |
| 2009-0240 | 25D.00-00 | Residential Energy Efficient Property | 12/31/2009 |
| 2009-0239 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2009-0238 | 48.00-00 | Energy Credit; Reforestation Credit | 12/31/2009 |
| 2009-0237 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
| 2009-0236 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 12/31/2009 |
| 2009-0235 | 42.00-00 | Low-Income Housing Credit | 12/31/2009 |
| 2009-0234 | 165.07-00 | Disaster Losses | 12/31/2009 |
| 2009-0233 | 61.00-00; 118.00-00 | Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation | 12/31/2009 |
| 2009-0232 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 12/31/2009 |
| 2009-0231 | 25C.00-00 | Non-Business Energy Property | 12/31/2009 |
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