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. 

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숫자 UILC 주제 출시일
2002-0202 457.09-04 Transfers Between Plans 10/01/2002
2004-0177 457.09-04 Transfers Between Plans 12/22/2004
2005-0010 457.09-04 Transfers Between Plans 03/21/2005
2003-0082 457.09-05 Certain Plans Excepted 06/16/2003
2004-0207 457.10-00 Ineligible Plans 12/22/2004
2016-0068 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans 10/12/2016
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/25/2010
2006-0020 461.15-00 Accrual of Real Property Taxes 03/21/2006
2001-0113 4681.00-00 Ozone Depleting Chemicals 06/29/2001
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 12/29/2000
2000-0077 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2000-0059 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2000-0076 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 09/21/2001
2009-0229 469.00-00 Passive Activity Losses and Credits Limited 12/31/2009
2013-0022 469.00-00 Passive Activity Losses and Credits Limited 06/28/2013
2016-0076 47.00-00; 168.29-02 Rehabilitation Credit; Tax-Exempt Use Property 01/08/2017
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 12/29/2000
2003-0203 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/29/2003
2003-0181 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/2003
2003-0182 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/2003
2025-0002 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/28/2025
2009-0238 48.00-00 Energy Credit; Reforestation Credit 12/31/2009
2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 12/06/2011
2006-0038 48.01-01 In General 08/30/2006
2004-0114 482.08-00 Interest 06/29/2004
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2006-0066 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 12/06/2006
2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2007-0006 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2007-0018 48A.00-00 Qualifying Advanced Coal Project Credit 06/15/2007
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2007-0005 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2007-0007 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 03/01/2007
2006-0082 48B.00-00 Qualifying Gasification Project Credit 12/05/2006
2007-0001 48B.00-00 Qualifying Gasification Project Credit 02/12/2007
2006-0084 48B.00-00 Qualifying Gasification Project Credit 12/05/2006
2006-0057 4941.04-00 Definition of Self-Dealing 08/30/2006
2003-0158 4942.03-05; 4945.04-05 Qualifying Distribution; Grants to Organizations 09/16/2003
2003-0116 4945.04-06 Definition of Taxable Expenditure; Expenditure Responsibility 06/26/2003
2014-0001 4945.04-06 Expenditure Responsibility 03/28/2014
2003-0014 4958.00-00 Excess Benefit Transaction 02/06/2003
2023-0009 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 11/17/2023
2016-0045 4980B.00-00; 4980B.02-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00 et. seq.); Continuation Coverage Requirements 10/12/2016
2016-0043 4980B.02-00 Continuation Coverage Requirements 10/12/2016
2018-0014 4980B.02-00 Continuation Coverage Requirements 06/29/2018
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2016-0052 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/24/2016
2016-0055 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 01/08/2017
2021-0011 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/25/2021
2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017
2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 08/30/2006
2016-0078 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/08/2017
2013-0025 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 09/27/2013
2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017
2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017
2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 12/24/2015
2005-0198 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/28/2005
2000-0189 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000
2000-0251 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0251 Excess Benefit Transaction 2000-0251 Failure to File Certain Information Returns, Registration Stateme 12/29/2000
2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/21/2005
2016-0067 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2016
2010-0051 501.02-00 Title-Holding Company 06/25/2010
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2005-0053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005
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
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2004-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2004
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2005-0054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/24/2005
2011-0077 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/27/2011
2012-0001 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
2013-0003 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2012-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2012
2013-0006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2013-0001 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
2019-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
2013-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
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
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
2010-0052 501.03-00; 7701.00-00 Religious, Charitable, etc., Institutions and Community Chest Definitions 06/25/2010
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2002-0175 501.03-04 Unincorporated Associations 09/30/2002
2002-0167 501.03-05 Corporations 09/30/2002
2002-0138 501.03-05 Corporations 09/25/2002

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