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
2007-0045 9999.98-00 Not Able to Identify Under Present List 12/26/2007
2006-0045 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2012-0056 9999.98-00 Not Able to Identify Under Present List 09/28/2012
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
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
2004-0045 9999.98-00 Not Able to Identify Under Present List 03/30/2004
2005-0199 9999.98-00 Not Able to Identify Under Present List 12/14/2005
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
2003-0132 9999.98-00 Not Able to Identify Under Present List 06/27/2003
2000-0415 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
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
2014-0025 9999.98-00 Not Able to Identify Under Present List 09/26/2014
2002-0198 9999.98-00 Not Able to Identify Under Present List 09/30/2002
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
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
2002-0228 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2011-0079 9999.98-00 Not Able to Identify Under Present List 12/27/2011
2006-0034 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2000-0282 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2010-0045 9999.98-00 Not Able to Identify Under Present List 03/09/2010
2002-0223 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2011-0041 9999.98-00 Not Able to Identify Under Present List 06/24/2011
2005-0200 9999.98-00 Not Able to Identify Under Present List 12/12/2005
2006-0010 9999.98-00 Not Able to Identify Under Present List 03/21/2006
2005-0008 9999.98-00 Not Able to Identify Under Present List 03/21/2005
2010-0013 9999.98-00 Not Able to Identify Under Present List 03/10/2010
2006-0029 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2002-0231 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2010-0023 9999.98-00 Not Able to Identify Under Present List 03/10/2010
2005-0195 9999.98-00 Not Able to Identify Under Present List 09/22/2005
2003-0226 9999.98-00 Not Able to Identify Under Present List 09/29/2003
2010-0026 9999.98-00 Not Able to Identify Under Present List 03/09/2010
2006-0042 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2002-0066 9999.98-00 Not Able to Identify Under Present List 06/24/2002
2006-0074 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2004-0172 9999.98-00 Not Able to Identify Under Present List 12/21/2004
2006-0030 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2002-0232 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2003-0026 9999.98-00 Not Able to Identify Under Present List 02/07/2003
2006-0046 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2005-0121 9999.98-00 Not Able to Identify Under Present List 09/22/2005
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
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
2009-0053 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0215 9999.98-00 Not Able to Identify Under Present List 12/31/2009
2009-0005 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2006-0094 9999.98-00 Not Able to Identify Under Present List 12/06/2006
2008-0035 9999.98-00 Not Able to Identify Under Present List 09/25/2008
2021-0018 9999.99-99 Issues in Case Not Yet Identified 09/24/2021