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
2009-0002 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0050 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2013-0028 9999.98-00 Not Able to Identify Under Present List 09/27/2013
2012-0056 9999.98-00 Not Able to Identify Under Present List 09/28/2012
2014-0030 9999.98-00 Not Able to Identify Under Present List 09/26/2014
2012-0066 9999.98-00 Not Able to Identify Under Present List 12/28/2012
2009-0018 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2013-0017 9999.98-00 Not Able to Identify Under Present List 06/28/2013
2013-0005 9999.98-00 Not Able to Identify Under Present List 03/29/2013
2014-0041 9999.98-00 Not Able to Identify Under Present List 12/26/2014
2012-0068 9999.98-00 Not Able to Identify Under Present List 12/28/2012
2014-0025 9999.98-00 Not Able to Identify Under Present List 09/26/2014
2008-0036 9999.98-00 Not Able to Identify Under Present List 09/25/2008
2005-0194 9999.98-00 Not Able to Identify Under Present List 09/22/2005
2002-0214 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2007-0017 9999.98-00 Not Able to Identify Under Present List 06/08/2007
2018-0031 9999.98-00 Not Able to Identify Under Present List 12/28/2018
2019-0023 9999.98-00 Not Able to Identify Under Present List 09/27/2019
2018-0018 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0019 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0029 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2013-0024 9999.98-00 Not Able to Identify Under Present List 09/27/2013
2008-0039 9999.98-00 Not Able to Identify Under Present List 09/24/2008
2021-0024 9999.98-00 Not Able to Identify Under Present List 12/30/2021
2021-0025 9999.98-00 Not Able to Identify Under Present List 12/30/2021
2020-0029 9999.98-00 Not Able to Identify Under Present List 12/31/2020
2021-0016 9999.98-00 Not Able to Identify Under Present List 09/24/2021
2003-0118 9999.98-00 Not Able to Identify Under Present List 06/27/2003
2011-0097 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2007-0015 9999.98-00 Not Able to Identify Under Present List 06/15/2007
2024-0012 9999.98-00 Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue 10/23/2024
2024-0013 9999.98-00 Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue 10/23/2024
2017-0009 9999.98-00 Not Able to Identify Under Present List 06/30/2017
2009-0044 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2002-0043 9999.98-00 Not Able to Identify Under Present List 03/29/2002
2002-0251 9999.98-00 Not Able to Identify Under Present List 12/17/2002
2004-0231 9999.98-00 Not Able to Identify Under Present List 12/22/2004
2002-0246 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0198 9999.98-00 Not Able to Identify Under Present List 09/30/2002
2010-0241 9999.98-00 Not Able to Identify Under Present List 12/30/2010
2009-0034 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2011-0084 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2016-0046 9999.00-00; 119.00-00 Miscellaneous Issues; Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 10/12/2016
2004-0080 9999.00-00 Miscellaneous Issues 06/28/2004
2000-0267 9999.00-00 Miscellaneous Issues 12/29/2000
2000-0085 993.01-00 Definitions and Special Rules; Export Receipts 06/30/2000
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 01/08/2017
2016-0021 9831.00-00; 1372.00-00; 162.35-02 Exceptions to the Applicability of Chapter 100; Treatment Of Fringe Benefits; Cafeteria Plans ISP: Health Insurance Deductibility for Self-Employed Individuals 03/25/2016
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/25/2016
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/25/2016
2016-0025 9431.02-00 Taxation based on residency status 03/25/2016
2003-0218 933.00-00 Income From Sources Within Puerto Rico 09/16/2003
2010-0211 932.00-00; 30D.00-00 Coordination of United States and Virgin Islands Income Taxes; Credit for New Qualified Plug in Electric Vehicles 09/30/2010
2012-0017 9300.40-00 Conservation Easements 03/21/2012
2016-0037 9300.40-00 Conservation Easements 06/24/2016
2015-0045 9114.03-55 Portugal 12/24/2015
2008-0024 9114.03-42 United Kingdom 06/24/2008
2008-0043 9114.03-42 United Kingdom 09/24/2008
2005-0182 9114.03-42 United Kingdom 09/22/2005
2000-0053 9114.03-42 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2010-0151 9114.03-42 United Kingdom 06/25/2010
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 01/02/2009
2005-0046 9114.03-39 Trinidad and Tobago 03/22/2005
2002-0046 9114.03-38 Switzerland 03/29/2002
2011-0096 9114.03-25; 9114.03-42 Malta; United Kingdom 12/06/2011
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 12/15/2005
2003-0098 9114.03-20 Italy 06/26/2003
2002-0190 9114.03-13 Germany 09/30/2002
2013-0021 9114.03-13 Germany 06/28/2013
2013-0012 9114.03-13 Germany 03/29/2013
2005-0162 9114.03-13 Germany 09/22/2005
2011-0051 9114.03-12; 871.00-00; 871.02-12 France; Tax on Nonresident Alien Individuals; Certain Annuities Received Under Qualified Plans 06/24/2011
2024-0002 9114.03-09 Denmark 05/21/2024
2002-0159 9114.03-07 China 09/26/2002
2003-0178 9114.03-07 China 09/03/2003
2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 09/26/2002
2001-0097 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 06/29/2001
2000-0187 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2010-0203 9114.03-06 Canada 09/30/2010
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 12/28/2005
2004-0221 9114.03-06 Canada 12/22/2004
2000-0033 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0281 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 12/29/2000
2000-0165 9114.03-03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2005-0116 9114.03-03 Austria 06/23/2005
2001-0063 9114.03-02 Australia 03/30/2001
2003-0228 9114.03-02 Australia 12/23/2003
2003-0217 9114.02-20 Students and Trainees 09/30/2003
2002-0168 911.11-03 Reelection 09/30/2002
2004-0111 911.11-03 Reelection 06/29/2004
2001-0250 911.11-02 Revocation of Election 09/24/2001
2002-0158 911.11-01 Timely filed returns 09/26/2002
2002-0017 911.11-01 Timely filed returns 03/29/2002
2002-0063 911.11-01 Timely filed returns 06/24/2002
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 12/29/2000
2002-0018 911.10-00 Disallowance of Deductions, Exclusions and Credits 03/29/2002
2005-0126 911.08-00 Amounts Paid By U.S. or Agency Thereof 09/06/2005
2005-0080 911.05-00 Restricted Country 06/22/2005

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