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
2020-0033 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/31/2020
2001-0008 274.10-00 Qualified Nonpersonal Use Vehicle 03/30/2001
2009-0241 274.10-00 Qualified Nonpersonal Use Vehicle 12/31/2009
2009-0221 274.10-00 Qualified Nonpersonal Use Vehicle 12/31/2009
2007-0030 274.10-00 Qualified Nonpersonal Use Vehicle 09/18/2007
2010-0231 170.14-00 Qualified Conservation Contribution 12/30/2010
2013-0014 170.14-00 Qualified Conservation Contribution 03/29/2013
2019-0018 170.14-00 Qualified Conservation Contribution 09/27/2019
2009-0128 170.14-00 Qualified Conservation Contribution 06/27/2009
2010-0206 170.14-00 Qualified Conservation Contribution 09/30/2010
2010-0187 108.01-03 Qualified Business Indebtedness (Repealed 1986) 09/30/2010
2023-0003 529A.00-00 Qualified ABLE Programs 03/31/2023
2022-0007 529A.00-00 Qualified ABLE Programs 06/24/2022
2023-0016 529A.00-00 Qualified ABLE Programs 12/29/2023
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 12/29/2000
2004-0050 44.00-00 Purchase of New Principal Residence 03/17/2004
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 03/24/2005
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 06/25/2010
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 08/30/2006
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 12/06/2006
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 09/21/2007
2005-0049 61.14-00 Property Transactions 03/30/2005
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 03/19/2002
2009-0060 1031.01-00 Property Held For Productive Use or Investment 03/31/2009
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 06/29/2004
2006-0012 74.00-00 Prizes and Awards 03/21/2006
2004-0158 141.00-00 Private Activity Bond; Qualified Bond 12/23/2004
2009-0095 165.07-02 Presidentially Declared Disaster Areas 06/27/2009
2011-0013 455.00-00; 455.02-00 Prepaid Subscription Income; Election 03/25/2011
2004-0167 451.13-00 Prepaid and Advance Income 09/16/2004
2015-0045 9114.03-55 Portugal 12/24/2015
2001-0208 457.05-01 Plan 09/25/2001
2015-0044 671.02-00 Persons Treated as Grantors 12/24/2015
2009-0120 671.02-00 Persons Treated as Grantors 06/27/2009
2015-0018 671.02-00 Persons Treated as Grantors 06/26/2015
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/17/2001
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 09/30/2010
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 08/30/2006
2002-0101 262.00-00 Personal, Living, and Family Expenses 06/25/2002
2000-0393 262.00-00 Personal, Living, and Family Expenses 12/29/2000
2021-0012 262.00-00 Personal, Living, and Family Expenses 06/25/2021
2006-0002 501.09-01 Permissible Benefits 03/21/2006
2010-0225 501.09-01 Permissible Benefits 12/30/2010
2005-0108 61.09-36 Per Diem Allowances 06/23/2005
2004-0154 894.11-00 Pensions 09/16/2004
2004-0160 71.11-00 Payments to Third Parties 09/13/2004
2016-0026 6041.09-00 Payments to Employees 03/25/2016
2023-0015 3402.11-00 Payments Other Than Wages 12/29/2023
2011-0074 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 09/30/2011
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 09/30/2011
2005-0215 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 12/28/2005
2004-0028 61.09-29 Payment of Legal Fees 03/16/2004
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2000-0214 0469.00-00 Passive Activity Losses and Credits Limited 09/30/2000
2009-0229 469.00-00 Passive Activity Losses and Credits Limited 12/31/2009
2000-0084 0469.00-00 Passive Activity Losses and Credits Limited 06/30/2000
2013-0022 469.00-00 Passive Activity Losses and Credits Limited 06/28/2013
2001-0210 4001.00-00 Passenger Vehicles 09/24/2001
2002-0176 280F.05-10 Passenger Automobiles 09/30/2002
2005-0192 7701.02-00 Partnerships v. Associations 09/22/2005
2009-0214 7701.02-00 Partnerships v. Associations 12/31/2009
2016-0041 761.01-00 Partnership 06/24/2016
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 03/30/2001
2009-0127 170.12-03 Partial Interests in Property 06/27/2009
2010-0146 132.08-04; 132.10-00 Parking; Transit Passes / Van Pools 06/25/2010
2017-0007 132.08-04 Parking 04/04/2017
2014-0017 132.08-04 Parking 06/27/2014
2001-0113 4681.00-00 Ozone Depleting Chemicals 06/29/2001
2001-0230 121.01-02 Ownership 09/24/2001
2001-0012 6413.02-00 Overpayments; Credit of Overpayment; Collection After Assessment 03/30/2001
2001-0237 152.06-00 Over 1/2 Support 09/24/2001
2005-0056 141.01-04 Output Facilities 03/24/2005
2006-0080 134.03-00 Other Benefits Not Excludable 09/14/2006
2005-0074 170.19-00 Other 06/22/2005
2010-0184 165.11-00 Other 09/30/2010
2010-0200 165.11-00 Other 09/30/2010
2005-0205 170.19-00 Other 12/15/2005
2009-0072 164.12-00 Other 06/27/2009
2012-0041 165.11-00 Other 06/29/2012
2012-0058 165.11-00 Other 09/28/2012
2005-0004 170.19-00 Other 03/30/2005
2010-0034 164.12-00 Other 03/09/2010
2009-0138 164.12-00 Other 09/25/2009
2010-0014 3402.19-00 Other 03/17/2010
2004-0118 164.12-00 Other 09/14/2004
2010-0097 3402.19-00 Other 06/25/2010
2005-0131 62.14-00 Other 09/06/2005
2005-0129 170.19-00 Other 09/06/2005
2010-0095 3402.19-00 Other 06/25/2010
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2003-0170 501.19-00 Organization of Past or Present Armed Forces Members 09/16/2003
2015-0039 7701.03-08 Ordinary Trusts 12/24/2015
2005-0110 170.11-00 Ordinary Income and Capital Gain Property 06/23/2005
2013-0034 402A.00-00 Optional Treatment of Elective Deferrals 12/27/2013
2001-0301 6001.00-00 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) 12/10/2001
2001-0270 3121.10-00 Index Number: 3121.01-06 Index Number: 6051.00-00 Not Employees Under Section 530 of 1978 Revenue Act 2001-0270 Payment for Expenses 2001-0270 Receipts for Employees 12/10/2001
2017-0009 9999.98-00 Not Able to Identify Under Present List 06/30/2017
2009-0005 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2005-0122 9999.98-00 Not Able to Identify Under Present List 09/06/2005
2003-0132 9999.98-00 Not Able to Identify Under Present List 06/27/2003

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