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Information letters

 

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.

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Number UILC Subject Release Date
2006-0025 3121.00-00 Definitions 04/03/2006
2006-0024 61.40-00 Governmental Benefits and Subsidies 03/21/2006
2006-0023 3401.01-01 Back Pay 03/21/2006
2006-0022 1402.02-00 Self-Employment Income 03/21/2006
2006-0021 3101.00-00 Rate and Measure of Employee Tax 03/21/2006
2006-0020 461.15-00 Accrual of Real Property Taxes 03/21/2006
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2006
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/21/2006
2006-0017 61.02-06 Court Awards, Settlements, etc. 03/21/2006
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2006-0014 451.14-00 Constructive Receipt 03/21/2006
2006-0013 6103.01-00 General Rule 04/03/2006
2006-0012 74.00-00 Prizes and Awards 03/21/2006
2006-0011 9999.98-00 Not Able to Identify Under Present List 03/21/2006
2006-0010 9999.98-00 Not Able to Identify Under Present List 03/21/2006
2006-0009 86.02-00 Social Security Benefit 04/03/2006
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2006
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 04/03/2006
2006-0006 6041.00-00 Information at Source 03/21/2006
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 04/03/2006
2006-0004 409A.00-00 Nonqualified Deferred Compensation 03/21/2006
2006-0003 501.03-08 Educational Organizations 03/21/2006
2006-0002 501.09-01 Permissible Benefits 03/21/2006
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 03/21/2006