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
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 03/30/2001
2000-0139 501.06-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0411 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
2002-0073 501.07-05 Business with Nonmembers 06/25/2002
2021-0028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/30/2021
2006-0002 501.09-01 Permissible Benefits 03/21/2006
2010-0225 501.09-01 Permissible Benefits 12/30/2010
2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 06/25/2002
2019-0009 501.12-00 Local Benevolent Life Insurance Associations, etc. 06/28/2019
2005-0064 501.13-00 Cemetery Companies 06/22/2005
2011-0094 501.14-00 Credit Unions 12/06/2011
2003-0170 501.19-00 Organization of Past or Present Armed Forces Members 09/16/2003
2010-0226 501.38-00 Activities Legislative and Political Propaganda 12/30/2010
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
2001-0049 501.38-00 Legislative and Political Propaganda Activities 03/30/2001
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2014-0011 508.02-00 Exceptions 03/28/2014
2017-0008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/04/2017
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/26/2006
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
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
2000-0137 528.00-00 Certain Homeowners Associations 09/30/2000
2004-0012 528.00-00 Certain Homeowners Associations 03/12/2004
2001-0246 528.00-00 Certain Homeowners Associations 09/24/2001
2011-0099 528.05-00 Definition of Homeowners Association 12/06/2011
2023-0007 529.00-00 Qualified State Tuition Programs 06/30/2023
2023-0003 529A.00-00 Qualified ABLE Programs 03/31/2023
2022-0007 529A.00-00 Qualified ABLE Programs 06/24/2022
2023-0016 529A.00-00 Qualified ABLE Programs 12/29/2023
2009-0019 55.00-00 Alternative Minimum Tax 03/31/2009
2011-0087 55.00-00; 56.09-00 Alternative Minimum Tax; Adjustments - Individuals 12/06/2011
2007-0032 55.01-01 Computation 09/18/2007
2007-0026 55.01-01 Computation 06/08/2007
2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 09/14/2004
2002-0269 56.10-00 Limitations on Itemized Deductions 12/18/2002
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
2023-0014 601.00-00 R 1976 (Repealed--1976 Act) Special Deduction for Bank Affiliates 12/29/2023
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 12/10/2001
2001-0114 6011.00-00 General Requirement of Return, Statement, or List 06/29/2001
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/17/2001
2001-0294 6013.03-00 Index Number: 1.04-00 Unmarried Individuals 2001-0294 Marital Status 12/11/2001
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 09/30/2010
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
2001-0126 6033.01-00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 06/29/2001
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 12/10/2001
2001-0192 6039.00-00 Information Required in Connection With Certain Options 09/21/2001
2000-0408 6039.00-00 Information Required in Connection With Certain Options 12/29/2000
2001-0198 6039E.00-00 Information Concerning Resident Status 09/21/2001
2002-0074 6041.00-00 Information at Source 06/24/2002
2014-0010 6041.00-00 Information at Source 03/28/2014
2010-0145 6041.00-00 Information at Source 06/25/2010
2002-0102 6041.00-00 Information at Source 06/25/2002
2005-0214 6041.00-00 Information at Source 12/15/2005
2000-0280 6041.00-00 Information at Source 12/29/2000
2009-0118 6041.00-00 Information at Source 06/27/2009
2006-0006 6041.00-00 Information at Source 03/21/2006
2005-0057 6041.00-00 Information at Source 03/30/2005
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 03/28/2003
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 02/06/2003
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 02/27/2003
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 09/21/2001
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 12/27/2013
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 09/25/2009
2023-0006 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 06/30/2023
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 09/26/2014
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 08/30/2006
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 09/30/2010
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 09/21/2005
2001-0101 6041.06-00 Information at Source; Exceptions 06/29/2001
2016-0026 6041.09-00 Payments to Employees 03/25/2016
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 03/22/2005
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 04/03/2006
2000-0420 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings an 12/29/2000
2001-0100 6045.07-00 Returns of Brokers; Payments to Attorneys 06/29/2001
2002-0120 6045.08-00 Form and Content of Required Report 09/24/2002
2005-0187 6045.08-00 Form and Content of Required Report 09/22/2005
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 06/29/2004
2011-0052 6048.00-00 Returns as to Certain Foreign Trusts 06/24/2011
2003-0117 6049.00-00 Returns Regarding Payments of Interest 06/27/2003
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 12/31/2009
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/25/2015
2004-0054 6050E.00-00 State and Local Income Tax Refunds 03/30/2004
2012-0015 6050H.00-00; 6721.00-00; 6722.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals; Failure to File Certain Information Returns (See Also 6652.00-00); Failure to Furnish Certain Payee Statements 03/21/2012
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 09/21/2005
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 12/15/2005
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2000-0234 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Finan 09/30/2000
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/21/2006
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 12/15/2005