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.
도움말 찾기
숫자 UILC 주제 출시일
2009-0118 6041.00-00 Information at Source 06/27/2009
2005-0057 6041.00-00 Information at Source 03/30/2005
2002-0074 6041.00-00 Information at Source 06/24/2002
2006-0006 6041.00-00 Information at Source 03/21/2006
2001-0198 6039E.00-00 Information Concerning Resident Status 09/21/2001
2000-0408 6039.00-00 Information Required in Connection With Certain Options 12/29/2000
2001-0192 6039.00-00 Information Required in Connection With Certain Options 09/21/2001
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 12/10/2001
2001-0126 6033.01-00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 06/29/2001
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 03/29/2013
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 12/06/2011
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 09/30/2010
2001-0294 6013.03-00 Index Number: 1.04-00 Unmarried Individuals 2001-0294 Marital Status 12/11/2001
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/17/2001
2001-0114 6011.00-00 General Requirement of Return, Statement, or List 06/29/2001
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 12/10/2001
2023-0014 601.00-00 R 1976 (Repealed--1976 Act) Special Deduction for Bank Affiliates 12/29/2023
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
2002-0269 56.10-00 Limitations on Itemized Deductions 12/18/2002
2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 09/14/2004
2007-0026 55.01-01 Computation 06/08/2007
2007-0032 55.01-01 Computation 09/18/2007
2011-0087 55.00-00; 56.09-00 Alternative Minimum Tax; Adjustments - Individuals 12/06/2011
2009-0019 55.00-00 Alternative Minimum Tax 03/31/2009
2023-0016 529A.00-00 Qualified ABLE Programs 12/29/2023
2023-0003 529A.00-00 Qualified ABLE Programs 03/31/2023
2022-0007 529A.00-00 Qualified ABLE Programs 06/24/2022
2023-0007 529.00-00 Qualified State Tuition Programs 06/30/2023
2011-0099 528.05-00 Definition of Homeowners Association 12/06/2011
2001-0246 528.00-00 Certain Homeowners Associations 09/24/2001
2000-0137 528.00-00 Certain Homeowners Associations 09/30/2000
2004-0012 528.00-00 Certain Homeowners Associations 03/12/2004
2012-0024 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/29/2012
2000-0161 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0141 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0142 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0404 512.01-00 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 12/29/2000
2003-0225 512.01-00 Exception, Additions, and Limitations on Unrelated Income 09/29/2003
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/26/2006
2017-0008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/04/2017
2014-0011 508.02-00 Exceptions 03/28/2014
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2004-0169 501.38-00 Legislative and Political Propaganda Activities 12/21/2004
2000-0248 501.38-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2010-0226 501.38-00 Activities Legislative and Political Propaganda 12/30/2010
2001-0049 501.38-00 Legislative and Political Propaganda Activities 03/30/2001
2003-0170 501.19-00 Organization of Past or Present Armed Forces Members 09/16/2003
2011-0094 501.14-00 Credit Unions 12/06/2011
2005-0064 501.13-00 Cemetery Companies 06/22/2005
2019-0009 501.12-00 Local Benevolent Life Insurance Associations, etc. 06/28/2019
2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 06/25/2002
2010-0225 501.09-01 Permissible Benefits 12/30/2010
2006-0002 501.09-01 Permissible Benefits 03/21/2006
2021-0028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/30/2021
2002-0073 501.07-05 Business with Nonmembers 06/25/2002
2000-0411 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2003-0115 501.07-00 Social Clubs 06/26/2003
2000-0139 501.06-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 03/30/2001
2001-0136 501.04-04 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0038 501.04-00 Civic Leagues and Social Welfare Groups 03/30/2001
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2012-0023 501.03-29 Dealing in Oil and Gas Properties 06/25/2012
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 06/22/2005
2001-0194 501.03-20 Religious Organizations 09/24/2001
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/24/2005
2002-0021 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/29/2002
2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/25/2002
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 03/21/2006
2002-0041 501.03-08 Index Number: 501.33-00 Educational Organizations 2002-0041 Private v. Public Interest Served 03/29/2002
2006-0003 501.03-08 Educational Organizations 03/21/2006
2002-0138 501.03-05 Corporations 09/25/2002
2002-0167 501.03-05 Corporations 09/30/2002
2002-0175 501.03-04 Unincorporated Associations 09/30/2002
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2010-0052 501.03-00; 7701.00-00 Religious, Charitable, etc., Institutions and Community Chest Definitions 06/25/2010
2016-0074 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 01/08/2017
2012-0064 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 12/28/2012
2020-0003 501.03-00; 501.03-05; 6103.00-00 Religious, Charitable, etc., Institutions and Community Chest; Corporations; Confidentiality and Disclosure of Returns and Return Information 03/27/2020
2011-0077 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/27/2011
2005-0054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2019-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
2013-0003 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2013-0001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2004-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2004
2012-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2012
2004-0170 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/21/2004
2012-0001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2012
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2013-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2013-0006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2000-0250 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0250 Tax on Excess Expenditures to Influence Legislation 12/29/2000
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000

Official Adobe Website