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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Номер UILC Тема Дата публикации
2002-0092 3231.01-00 Employers v. Not Employers 07/02/2002
2004-0135 3231.01-00 Employers v. Not Employers 09/01/2004
2002-0106 3231.01-00 Employers v. Not Employers 06/25/2002
2002-0081 3231.01-00 Employers v. Not Employers 06/25/2002
2011-0011 3121.02-00 Employment 03/25/2011
2013-0035 3121.02-00 Employment 12/27/2013
2014-0027 3121.02-00 Employment 09/26/2014
2002-0096 3121.02-00 Employment 07/02/2002
2001-0005 3121.02-00 Employment 03/30/2001
2003-0200 3121.02-00 Employment 09/15/2003
2001-0023 3121.02-00 Employment 03/30/2001
2010-0043 3121.02-00 Employment 03/09/2010
2001-0025 3121.02-00 Employment 03/30/2001
2005-0210 1397.00-00 Empowerment Zone - Other definitions and special rules 12/28/2005
2015-0001 1397.00-00 Empowerment Zone - Other definitions and special rules 03/27/2015
2009-0115 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 06/27/2009
2010-0066 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 06/25/2010
2010-0036 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Energy Efficient Property 03/09/2010
2010-0024 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Residential Energy Efficient Property 03/10/2010
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
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 12/31/2009
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/30/2011
2007-0031 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/18/2007
2012-0004 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 03/20/2012
2002-0268 1400.00-00 Establishment of DC Enterprise Zone 12/18/2002
2010-0188 1031.04-00; 1033.01-00 Excepted Property; General Rule 09/30/2010
2003-0225 512.01-00 Exception, Additions, and Limitations on Unrelated Income 09/29/2003
2014-0011 508.02-00 Exceptions 03/28/2014
2011-0095 3406.07-00; 3121.04-01 Exceptions to Backup Withholding; Common Law Tests 12/06/2011
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/25/2016
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 01/08/2017
2016-0021 9831.00-00; 1372.00-00; 162.35-02 Exceptions to the Applicability of Chapter 100; Treatment Of Fringe Benefits; Cafeteria Plans ISP: Health Insurance Deductibility for Self-Employed Individuals 03/25/2016
2003-0014 4958.00-00 Excess Benefit Transaction 02/06/2003
2013-0018 1001.15-05 Exchange for Stock 06/28/2013
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/21/2005
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/23/2002
2005-0132 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/07/2005
2008-0029 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/23/2008
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/18/2002
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/22/2005
2021-0009 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/25/2021
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2020-0011 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020
2020-0025 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/18/2002
2020-0030 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/31/2020
2008-0021 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/24/2008
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/30/2005
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/24/2015
2023-0009 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 11/17/2023
2000-0367 121.01-04 Exclusion of Gain from Sale of Principal Residence (Amended by P. 12/29/2000
2000-0164 121.01-03 Exclusion of Gain from Sale of Principal Residence (Amended by P. 09/30/2000
2005-0196 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 09/22/2005
2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 03/24/2005
2003-0031 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 02/26/2003
2006-0026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 03/21/2006
2009-0084 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 06/27/2009
2004-0092 402.01-00 Exempt Trust 06/29/2004
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0139 501.06-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000
2000-0411 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0189 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0248 501.38-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
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
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
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0136 501.04-04 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
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
2005-0198 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/28/2005
2001-0229 877.00-00 Expatriation to Avoid Tax 09/24/2001
2016-0063 170.12-07 Expectation of Benefit 10/12/2016
2010-0172 170.12-07 Expectation of Benefit 09/30/2010
2005-0118 170.12-07 Expectation of Benefit 06/23/2005
2004-0091 170.12-07 Expectation of Benefit 06/28/2004
2014-0001 4945.04-06 Expenditure Responsibility 03/28/2014
2011-0024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 03/25/2011
2011-0005 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 03/25/2011
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 12/17/2001
2002-0291 213.02-00 Expenses For Dependents 12/18/2002
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 06/29/2001
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 12/29/2000
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 06/25/2002
2000-0143 9100.00-00 Extension of Time for Making Certain Elections 09/30/2000
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 09/21/2005
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 09/21/2005
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 09/22/2005
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 12/22/2004
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 09/29/2003

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