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
|
|---|---|---|---|
| 2009-0175 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0174 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0173 | 6432.00-00 | COBRA Premium Assistance | 09/25/2009 |
| 2009-0172 | 36A.00-00 | Making Work Pay Credit | 09/25/2009 |
| 2009-0171 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0170 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0169 | 36A.00-00 | Making Work Pay Credit | 09/25/2009 |
| 2009-0168 | 132.10-00 | Transit Passes / Van Pools | 09/25/2009 |
| 2009-0167 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0166 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 09/25/2009 |
| 2009-0165 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 09/25/2009 |
| 2009-0164 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 09/25/2009 |
| 2009-0163 | 6428.00-00; 36A.00-00 | Rate Reduction Tax Credit; Making Work Pay Credit | 09/25/2009 |
| 2009-0162 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 09/25/2009 |
| 2009-0161 | 165.00-00 | Deductions For Losses | 09/25/2009 |
| 2009-0160 | 86.01-03 | Modified Adjusted Gross Income | 09/25/2009 |
| 2009-0159 | 132.03-00; 274.08-00; 280F.05-00 | Working Condition Fringe; Substantiation; Special Rules and Definitions | 09/25/2009 |
| 2009-0158 | 179.01-00 | Section 179 Property | 09/25/2009 |
| 2009-0157 | 174.05-00 | Change in Election | 09/25/2009 |
| 2009-0156 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0155 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0154 | 165.11-00 | Deductions For Losses; Other | 09/25/2009 |
| 2009-0153 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0152 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0151 | 451.14-06; 1272.00-00 | Interest; Current Inclusion in Income of Original Issue Discount | 09/25/2009 |
| 2009-0150 | 170.10-01 | Individuals | 09/25/2009 |
| 2009-0149 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0148 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0147 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0146 | 165.00-00 | Deductions For Losses | 09/25/2009 |
| 2009-0145 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0144 | 6051.00-00 | Receipts for Employees | 09/25/2009 |
| 2009-0143 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0142 | 6041.00-00; 61.00-00 | Information at Source; Gross Income v. Not Gross Income | 09/25/2009 |
| 2009-0141 | 132.03-00, 274.08-00, 280F.05-00 | Working Condition Fringe; Substantiation; Special Rules and Definitions | 09/25/2009 |
| 2009-0140 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0139 | 61.40-00 | Governmental Benefits and Subsidies | 09/25/2009 |
| 2009-0138 | 164.12-00 | Other | 09/25/2009 |
| 2009-0137 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0136 | 132.00-00 | Certain Fringe Benefits | 09/25/2009 |
| 2009-0135 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0134 | 61.00-00; 104.00-00; 1033.00-00 | Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion | 09/25/2009 |
| 2009-0133 | 1031.05-00 | Deferred Exchanges | 09/25/2009 |
| 2009-0132 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0131 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0130 | 174.05-00 | Change in Election | 09/25/2009 |
| 2009-0129 | 165.00-00 | Deductions For Losses | 06/27/2009 |
| 2009-0128 | 170.14-00 | Qualified Conservation Contribution | 06/27/2009 |
| 2009-0127 | 170.12-03 | Partial Interests in Property | 06/27/2009 |
| 2009-0126 | 61.00-00; 108.05-00; 6050P.00-00 | Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 06/27/2009 |
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