An Information Letter provides general statements of well-defined law without applying them to a specific set of facts. They are provided by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of their constituents, or by congress-persons on their own behalf. 

Note: Information letters are advisory only and have no binding effect on the IRS.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
2001-0194 501.03-20 Religious Organizations 09/24/2001
2016-0040 1401.02-00 Relief from Taxes by Certain International Agreements 06/24/2016
2003-0194 152.08-02 Release of Exemption 09/03/2003
2012-0072 152.08-02 Release of Exemption 12/28/2012
2010-0060 152.08-02 Release of Exemption 06/25/2010
2005-0045 62.02-02 Reimbursements 03/24/2005
2008-0032 62.02-02 Reimbursements 09/23/2008
2009-0119 62.02-02 Reimbursements 06/27/2009
2006-0065 62.02-02 Reimbursements 09/11/2006
2010-0242 162.05-21 Reimbursement of Another's Legal Expenses 12/30/2010
2010-0235 162.05-21 Reimbursement of Another's Legal Expenses 12/30/2010
2005-0219 82.00-00 Reimbursement for Expenses of Moving 12/28/2005
2000-0134 82.00-00 Reimbursement for Expenses of Moving 09/30/2000
2002-0059 162.08-04 Index Number: 162.13-03 Reimbursement 2002-0059 Travel 06/24/2002
2016-0076 47.00-00; 168.29-02 Rehabilitation Credit; Tax-Exempt Use Property 01/08/2017
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 12/29/2000
2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 12/24/2015
2008-0025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/24/2008
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2003
2015-0024 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 09/25/2015
2021-0026 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/30/2021
2015-0014 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/26/2015
2016-0054 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2016-0034 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/24/2016
2015-0016 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/26/2015
2016-0057 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 10/12/2016
2017-0006 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 04/04/2017
2014-0040 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/26/2014
2014-0042 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/26/2014
2016-0035 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/24/2016
2002-0168 911.11-03 Reelection 09/30/2002
2004-0111 911.11-03 Reelection 06/29/2004
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 09/25/2009
2009-0036 170.18-00 Recordkeeping and Return Requirements 03/31/2009
2007-0027 170.18-00 Recordkeeping and Return Requirements 06/08/2007
2019-0029 691.00-00 Recipients of Income in Respect of Decedents 12/27/2019
2001-0287 861.03-03 Received from 80-20 companies 12/10/2001
2001-0047 6051.00-00; 6011.00-00 Receipts for Employees; Requirement of Return, Statement, List 03/30/2001
2009-0145 6051.00-00 Receipts for Employees 09/25/2009
2009-0156 6051.00-00 Receipts for Employees 09/25/2009
2009-0148 6051.00-00 Receipts for Employees 09/25/2009
2001-0264 6051.00-00 Receipts for Employees 12/17/2001
2004-0206 6051.00-00 Receipts for Employees 12/22/2004
2009-0144 6051.00-00 Receipts for Employees 09/25/2009
2009-0149 6051.00-00 Receipts for Employees 09/25/2009
2010-0195 6051.00-00 Receipts for Employees 09/30/2010
2002-0057 368.05-00 Recapitalization (Type "E") 06/21/2002
2012-0040 167.03-00 Reasonable Allowance 06/29/2012
2020-0010 164.01-00; 216.03-00 Real Property Taxes; Tenant-Stockholder's Proportionate Share 09/25/2020
2018-0009 164.01-00 Real Property Taxes 06/29/2018
2005-0111 164.01-00 Real Property Taxes 06/23/2005
2009-0163 6428.00-00; 36A.00-00 Rate Reduction Tax Credit; Making Work Pay Credit 09/25/2009
2020-0015 6428.00-00 Rate Reduction Tax Credit 09/25/2020
2009-0091 3301.00-00 Rate of Tax 06/27/2009
2009-0031 3301.00-00 Rate of Tax 03/31/2009
2011-0002 3201.00-00 Rate and Measure of Tax on Employees 03/25/2011
2015-0005 3101.00-00; 3121.01-10; 3121.04-09 Rate and Measure of Employee Tax; Domestic Service; Domestic Service 03/27/2015
2000-0221 3101.00-00 Rate and Measure of Employee Tax 09/30/2000
2006-0021 3101.00-00 Rate and Measure of Employee Tax 03/21/2006
2012-0022 3101.00-00 Rate and Measure of Employee Tax 03/23/2012
2001-0253 3101.00-00 Rate and Measure of Employee Tax 12/10/2001
2000-0030 1401.00-00 Rate and Applicability of Self-Employment Tax 06/30/2000
2009-0054 168.36-00 R 1986 Lease Term 03/31/2009
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/25/2015
2006-0082 48B.00-00 Qualifying Gasification Project Credit 12/05/2006
2007-0001 48B.00-00 Qualifying Gasification Project Credit 02/12/2007
2006-0084 48B.00-00 Qualifying Gasification Project Credit 12/05/2006
2017-0022 162.33-02 Qualifying Events 09/29/2017
2003-0158 4942.03-05; 4945.04-05 Qualifying Distribution; Grants to Organizations 09/16/2003
2003-0137 24.02-00; 152.08-00 Qualifying Child - In General; Support Test for Children of Divorced Parents 06/27/2003
2003-0215 24.02-01 Qualifying Child - Age Limit 09/29/2003
2003-0227 24.02-01 Qualifying Child - Age Limit 12/30/2003
2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2006-0066 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 12/06/2006
2007-0018 48A.00-00 Qualifying Advanced Coal Project Credit 06/15/2007
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2007-0006 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2007-0005 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 03/01/2007
2007-0007 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2004-0040 1361.03-02 Qualified Subchapter S Trusts 03/16/2004
2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 12/17/2002
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 09/01/2004
2023-0007 529.00-00 Qualified State Tuition Programs 06/30/2023
2000-0003 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 03/31/2000
2000-0170 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0169 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2001-0117 117.01-02 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 06/29/2001
2002-0287 117.00-00 Qualified Scholarships 12/18/2002
2014-0016 117.00-00 Qualified Scholarships 06/27/2014
2005-0050 117.00-00 Qualified Scholarships 03/30/2005
2010-0118 117.00-00 Qualified Scholarships 06/25/2010
2001-0089 401.00-00 Qualified Pension, Profit-Sharing, and Stock BonusPlan 06/29/2001
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 09/30/2000
2019-0020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/27/2019