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
2010-0219 25C.00-00 Non-Business Energy Property 09/30/2010
2011-0006 25C.00-00 Non-Business Energy Property 03/25/2011
2010-0164 25C.00-00 Non-Business Energy Property 09/30/2010
2009-0237 25C.00-00 Non-Business Energy Property 12/31/2009
2010-0222 25C.00-00 Non-Business Energy Property 09/30/2010
2011-0016 25C.00-00 Non-Business Energy Property 03/25/2011
2011-0048 25C.00-00 Non-Business Energy Property 06/24/2011
2011-0015 25C.00-00 Non-Business Energy Property 03/25/2011
2009-0239 25C.00-00 Non-Business Energy Property 12/31/2009
2009-0249 25C.00-00 Non-Business Energy Property 12/31/2009
2010-0244 25C.00-00 Non-Business Energy Property 12/30/2010
2011-0001 25C.00-00 Non-Business Energy Property 03/25/2011
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 06/25/2010
2010-0085 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 06/25/2010
2002-0225 4051.02-00 Non-Highway Vehicles 12/23/2002
2002-0226 4051.02-00 Non-Highway Vehicles 12/23/2002
2008-0001 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 03/25/2008
2008-0006 3121.01-14 Non-Plan Payments for Sickness, Accident, etc. 03/27/2008
2003-0315 1361.01-03 Non-Resident Alien as Shareholder 12/30/2003
2004-0015 1361.01-03 Non-Resident Alien as Shareholder 03/12/2004
2010-0230 166.04-00; 1211.00-00 Nonbusiness Debt; Limitation on Capital Losses 12/30/2010
2006-0004 409A.00-00 Nonqualified Deferred Compensation 03/21/2006
2005-0202 409A.00-00 Nonqualified Deferred Compensation 12/27/2005
2006-0033 409A.00-00 Nonqualified Deferred Compensation 08/30/2006
2017-0012 3121.16-02 Nonqualified Deferred Compensation Plans 06/30/2017
2005-0204 3121.16-02 Nonqualified Deferred Compensation Plans 12/15/2005
2012-0032 3121.16-02 Nonqualified Deferred Compensation Plans 06/29/2012
2005-0211 3121.02-11 Nonresident Aliens 12/28/2005
2002-0240 3121.02-11 Nonresident Aliens 12/23/2002
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
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
2009-0215 9999.98-00 Not Able to Identify Under Present List 12/31/2009
2005-0130 9999.98-00 Not Able to Identify Under Present List 09/19/2005
2004-0109 9999.98-00 Not Able to Identify Under Present List 06/29/2004
2007-0028 9999.98-00 Not Able to Identify Under Present List 06/20/2007
2004-0189 9999.98-00 Not Able to Identify Under Present List 12/22/2004
2004-0069 9999.98-00 Not Able to Identify Under Present List 03/30/2004
2005-0009 9999.98-00 Not Able to Identify Under Present List 03/21/2005
2007-0004 9999.98-00 Not Able to Identify Under Present List 02/12/2007
2006-0070 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2010-0021 9999.98-00 Not Able to Identify Under Present List 03/10/2010
2008-0016 9999.98-00 Not Able to Identify Under Present List 06/24/2008
2002-0233 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2006-0079 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2009-0009 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2006-0036 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2002-0230 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2009-0022 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2002-0224 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2009-0021 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2005-0146 9999.98-00 Not Able to Identify Under Present List 09/21/2005
2009-0003 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2006-0071 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2007-0044 9999.98-00 Not Able to Identify Under Present List 12/26/2007
2007-0013 9999.98-00 Not Able to Identify Under Present List 03/22/2007
2010-0229 9999.98-00 Not Able to Identify Under Present List 12/30/2010
2008-0035 9999.98-00 Not Able to Identify Under Present List 09/25/2008
2002-0038 9999.98-00 Not Able to Identify Under Present List 03/19/2002
2008-0033 9999.98-00 Not Able to Identify Under Present List 09/24/2008
2009-0051 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2005-0197 9999.98-00 Not Able to Identify Under Present List 09/22/2005
2003-0188 9999.98-00 Not Able to Identify Under Present List 09/03/2003
2002-0257 9999.98-00 Not Able to Identify Under Present List 12/19/2002
2002-0246 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2012-0065 9999.98-00 Not Able to Identify Under Present List 12/28/2012
2012-0056 9999.98-00 Not Able to Identify Under Present List 09/28/2012
2013-0028 9999.98-00 Not Able to Identify Under Present List 09/27/2013
2014-0025 9999.98-00 Not Able to Identify Under Present List 09/26/2014
2016-0023 9999.98-00 Not Able to Identify Under Present List 03/25/2016
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
2005-0194 9999.98-00 Not Able to Identify Under Present List 09/22/2005
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
2008-0036 9999.98-00 Not Able to Identify Under Present List 09/25/2008
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
2004-0045 9999.98-00 Not Able to Identify Under Present List 03/30/2004
2013-0027 9999.98-00 Not Able to Identify Under Present List 09/27/2013
2011-0081 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2005-0199 9999.98-00 Not Able to Identify Under Present List 12/14/2005
2002-0198 9999.98-00 Not Able to Identify Under Present List 09/30/2002
2002-0043 9999.98-00 Not Able to Identify Under Present List 03/29/2002
2004-0231 9999.98-00 Not Able to Identify Under Present List 12/22/2004
2002-0251 9999.98-00 Not Able to Identify Under Present List 12/17/2002
2010-0015 9999.98-00 Not Able to Identify Under Present List 03/10/2010
2006-0097 9999.98-00 Not Able to Identify Under Present List 12/28/2006
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
2010-0241 9999.98-00 Not Able to Identify Under Present List 12/30/2010
2014-0041 9999.98-00 Not Able to Identify Under Present List 12/26/2014
2009-0002 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2007-0043 9999.98-00 Not Able to Identify Under Present List 12/26/2007
2007-0015 9999.98-00 Not Able to Identify Under Present List 06/15/2007
2013-0005 9999.98-00 Not Able to Identify Under Present List 03/29/2013
2009-0050 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2018-0018 9999.98-00 Not Able to Identify Under Present List 09/28/2018