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
2002-0026 6109-00-00 Identifying Numbers 03/19/2002
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
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 03/16/2004
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 06/29/2001
2005-0206 6103.01-00 General Rule 12/28/2005
2005-0203 6103.01-00 General Rule 12/14/2005
2006-0013 6103.01-00 General Rule 04/03/2006
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 06/30/2000
2005-0087 6103.01-00 General Rule 06/22/2005
2002-0195 6103.01-00 General Rule 09/30/2002
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/21/2001
2009-0213 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 12/31/2009
2008-0031 61.53-01 Valuation Rules 09/23/2008
2002-0001 61.52-01 Valuation 03/29/2002
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 09/25/2009
2011-0089 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 12/06/2011
2019-0024 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 12/27/2019
2012-0010 61.40-00; 108.01-03 Governmental Benefits and Subsidies; Qualified Business Indebtedness (Repealed 1986) 03/21/2012
2003-0025 61.40-00 Index Number: 102.06-00 Governmental Benefits and Subsidies 2003-0025 Donative Intent of Donor - Detached Generosity 02/07/2003
2005-0073 61.40-00 Governmental Benefits and Subsidies 06/22/2005
2005-0005 61.40-00 Governmental Benefits and Subsidies 03/21/2005
2005-0017 61.40-00 Governmental Benefits and Subsidies 03/21/2005
2005-0021 61.40-00 Governmental Benefits and Subsidies 03/21/2005
2010-0192 61.40-00 Governmental Benefits and Subsidies 09/30/2010
2005-0019 61.40-00 Governmental Benefits and Subsidies 03/21/2005
2006-0024 61.40-00 Governmental Benefits and Subsidies 03/21/2006
2005-0070 61.40-00 Governmental Benefits and Subsidies 06/22/2005
2004-0081 61.40-00 Governmental Benefits and Subsidies 06/28/2004
2005-0006 61.40-00 Governmental Benefits and Subsidies 03/21/2005
2003-0027 61.40-00 Governmental Benefits and Subsidies 02/07/2003
2015-0020 61.40-00 Governmental Benefits and Subsidies 06/26/2015
2015-0034 61.40-00 Governmental Benefits and Subsidies 12/24/2015
2005-0068 61.40-00 Governmental Benefits and Subsidies 06/22/2005
2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2009-0139 61.40-00 Governmental Benefits and Subsidies 09/25/2009
2002-0282 61.40-00 Governmental Benefits and Subsidies 12/18/2002
2005-0216 61.30-03 Anticipatory Assignment of Income 12/28/2005
2005-0128 61.30-00 Assignments 09/06/2005
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 08/31/2006
2005-0127 61.30-00 Assignments 09/06/2005
2001-0092 61.28-00 Gross Income v. Not Gross Income; Damages, Court Awards, Settlements 06/29/2001
2004-0125 61.22-01 Insolvency 09/01/2004
2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 12/27/2013
2010-0134 61.22-00 Discharge of Indebtedness 06/25/2010
2014-0024 61.22-00 Discharge of Indebtedness 09/26/2014
2014-0018 61.22-00 Discharge of Indebtedness 06/27/2014
2014-0015 61.22-00 Discharge of Indebtedness 06/27/2014
2000-0166 61.17-03 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 09/30/2000
2012-0014 61.15-03 Bond 03/21/2012
2000-0125 61.15-00 Gross Income v. Not Gross Income; Interest 06/30/2000
2005-0049 61.14-00 Property Transactions 03/30/2005
2005-0083 61.11-03 Government Payments 06/22/2005
2005-0076 61.11-03 Government Payments 06/22/2005
2005-0079 61.11-03 Government Payments 06/22/2005
2001-0262 61.11-03 Government Payments 12/10/2001
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 06/30/2017
2005-0108 61.09-36 Per Diem Allowances 06/23/2005
2004-0028 61.09-29 Payment of Legal Fees 03/16/2004
2009-0117 61.09-24 Moving Expenses 06/27/2009
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 12/23/2002
2004-0009 61.09-18 Discharge of Indebtedness 03/12/2004
2002-0024 61.09-18 Discharge of Indebtedness 03/29/2002
2000-0220 61.09-18 Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable 09/30/2000
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2000-0012 61.09-13 Gross Income v. Not Gross Income; Compensation for Services; Reti 06/30/2000
2004-0032 61.09-09 Military Services 03/16/2004
2000-0083 61.09-07 Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding 06/30/2000
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 12/30/2010
2006-0017 61.02-06 Court Awards, Settlements, etc. 03/21/2006
2014-0045 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 12/26/2014
2015-0010 61.00-00; 9999.98-00 Gross Income v. Not Gross Income; Not Able to Identify Under Present List 03/27/2015
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 06/25/2010
2015-0007 61.00-00; 71.00-00 Gross Income v. Not Gross Income; Alimony--Separate Maintenance Payments 03/27/2015
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
2012-0012 61.00-00; 61.22-00; 108.00-00; 108.01-03 Gross Income v. Not Gross Income; Discharge of Indebtedness; Income From Discharge of Indebtedness; Qualified Business Indebtedness (Repealed 1986) 03/21/2012
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/24/2016
2012-0034 61.00-00; 451.00-00; 461.00-00 Gross Income v. Not Gross Income; General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received); General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/10/2012
2015-0011 61.00-00; 408.06-00 Gross Income v. Not Gross Income; Distributions 03/27/2015
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 09/30/2010
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 06/25/2010
2012-0009 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 03/21/2012
2012-0057 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 09/28/2012
2012-0030 61.00-00; 131.00-00 Gross Income v. Not Gross Income; Certain Foster Care Payments 06/25/2012
2009-0233 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 12/31/2009
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 06/25/2010
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 03/29/2013
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 03/29/2013
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/27/2009
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 06/24/2011
2012-0019 61.00-00; 108.01-02; 108.02-00 Gross Income v. Not Gross Income; Insolvent Taxpayer; Reduction of Tax Attributes 03/21/2012
2009-0085 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/27/2009
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 06/27/2014
2009-0134 61.00-00; 104.00-00; 1033.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion 09/25/2009
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/26/2014
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 03/29/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 03/29/2013
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 09/26/2014
2014-0043 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 12/26/2014
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 06/28/2013

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