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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숫자 UILC 주제 출시일
2019-0013 125.00-00 Cafeteria Plans 06/28/2019
2021-0013 125.00-00 Cafeteria Plans 06/25/2021
2021-0002 125.00-00 Cafeteria Plans 06/25/2021
2021-0003 125.00-00 Cafeteria Plans 06/25/2021
2021-0004 125.00-00 Cafeteria Plans 06/25/2021
2021-0005 125.00-00 Cafeteria Plans 06/25/2021
2020-0002 125.00-00 Cafeteria Plans 03/27/2020
2020-0005 125.00-00 Cafeteria Plans 06/26/2020
2020-0009 125.00-00 Cafeteria Plans 06/26/2020
2020-0023 125.00-00 Cafeteria Plans 09/25/2020
2020-0027 125.00-00 Cafeteria Plans 12/31/2020
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2016-0001 125.00-00 Cafeteria Plans 03/25/2016
2022-0002 125.00-00; 132.00-00 Cafeteria Plans; Certain Fringe Benefits 03/25/2022
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 06/24/2011
2004-0221 9114.03-06 Canada 12/22/2004
2010-0203 9114.03-06 Canada 09/30/2010
2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 09/26/2002
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 06/21/2005
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 09/25/2009
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 01/02/2009
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2000-0132 1221.01-00 Capital Asset v. Not a Capital Asset; Property Held Properly In 09/30/2000
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 09/23/2008
2000-0131 1221.00-00 Capital Asset v. Not a Capital Asset 09/30/2000
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 02/27/2004
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/21/2012
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/24/2015
2010-0240 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/30/2010
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 03/29/2002
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 06/28/2004
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 09/30/2010
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2010-0207 172.01-00 Carryback and Carryover 09/30/2010
2011-0028 172.01-00 Carryback and Carryover 03/25/2011
2005-0221 39.04-02 Carrybacks 12/28/2005
2002-0185 454.01-02 Cash Basis Taxpayers 09/30/2002
2006-0035 451.20-00 Cash Method 08/30/2006
2015-0006 451.20-00 Cash Method 03/27/2015
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/08/2017
2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 09/30/2002
2005-0064 501.13-00 Cemetery Companies 06/22/2005
2016-0029 139F.00-00 Certain Amounts Received by Wrongfully Incarcerated Individuals 06/24/2016
2012-0006 126.00-00 Certain Cost-Sharing Payments 03/21/2012
2015-0032 131.00-00 Certain Foster Care Payments 12/24/2015
2016-0022 131.00-00 Certain Foster Care Payments 03/25/2016
2015-0025 131.00-00 Certain Foster Care Payments 09/25/2015
2016-0027 131.00-00 Certain Foster Care Payments 06/24/2016
2005-0065 131.00-00 Certain Foster Care Payments 06/22/2005
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/25/2015
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 12/24/2015
2001-0090 132.00-00 Certain Fringe Benefits 06/29/2001
2007-0025 132.00-00 Certain Fringe Benefits 06/18/2007
2009-0136 132.00-00 Certain Fringe Benefits 09/25/2009
2004-0046 132.00-00 Certain Fringe Benefits 03/17/2004
2009-0253 132.00-00 Certain Fringe Benefits 12/31/2009
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2000-0235 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2020-0024 132.00-00; 132.08-04; 132.10-00 Certain Fringe Benefits; Parking; Transit Passes / Van Pools 09/25/2020
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2000-0256 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0261 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0391 132.03-00; 132.01-00 Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain Fringe Benefits; Other Individuals Treated as Employees 2000-0391 Certain Fringe Benefits; Reciprocal Agreements 2000-0391 Group-Term Life Insurance--Employees (Payments Included v. Not In 2000-0391 Contribution by Employer to Accident and Health Plans (Excluded v 12/29/2000
2000-0137 528.00-00 Certain Homeowners Associations 09/30/2000
2004-0012 528.00-00 Certain Homeowners Associations 03/12/2004
2001-0246 528.00-00 Certain Homeowners Associations 09/24/2001
2006-0092 134.00-00 Certain Military Benefits 12/06/2006
2001-0115 134.01-00 Certain Military Benefits; In General 06/29/2001
2003-0082 457.09-05 Certain Plans Excepted 06/16/2003
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 06/27/2009
2021-0022 122.00-00 Certain Reduced Uniform Services Retirement Pay 09/24/2021
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 06/24/2011
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 12/30/2010
2001-0073 4221.00-00 Certain Tax-Free Sales 03/30/2001
2000-0264 6416.00-00 Certain Taxes on Sales and Services 12/29/2000
2002-0035 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 03/19/2002
2002-0133 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 09/30/2002
2002-0139 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 09/30/2002
2001-0207 34.00-00 Certain Users of Gasoline and Special Fuels 09/24/2001
2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 06/25/2010
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 06/25/2010
2009-0130 174.05-00 Change in Election 09/25/2009
2009-0157 174.05-00 Change in Election 09/25/2009
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 06/27/2009
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 06/24/2011
2007-0023 170.00-00 Charitable, Etc. Contributions and Gifts 06/08/2007
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 06/25/2010
2008-0004 170.00-00 Charitable, Etc. Contributions and Gifts 03/25/2008
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 03/31/2009
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2009
2012-0042 170.00-00 Charitable, Etc. Contributions and Gifts 06/29/2012
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/27/2013
2003-0198 170.00-00 Charitable, Etc. Contributions and Gifts 09/16/2003
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2006

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