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
2010-0052 501.03-00; 7701.00-00 Religious, Charitable, etc., Institutions and Community Chest Definitions 06/25/2010
2020-0003 501.03-00; 501.03-05; 6103.00-00 Religious, Charitable, etc., Institutions and Community Chest; Corporations; Confidentiality and Disclosure of Returns and Return Information 03/27/2020
2016-0074 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 01/08/2017
2012-0064 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 12/28/2012
2005-0090 107.01-00 Rental Allowance 06/22/2005
2010-0228 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 12/30/2010
2009-0096 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 06/27/2009
2005-0018 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 03/21/2005
2002-0141 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 09/25/2002
2014-0038 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 12/26/2014
2012-0035 1402.01-01 Rentals from Real Estate 06/29/2012
2016-0070 6055.00-00; 6056.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans 10/12/2016
2016-0024 6055.00-00; 6056.00-00; 6694.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Understatement of Taxpayer's Liability by Income Tax Return Preparer 03/25/2016
2019-0010 6053.00-00 Reporting of Tips 06/28/2019
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 03/25/2016
2016-0053 6056.00-00; 4980H.00-00; 5000A.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Shared Responsibility for Employers Regarding Health Coverage; Requirement to Maintain Minimum Essential Coverage 10/12/2016
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 06/29/2004
2002-0280 401.06.00 Required Distributions 12/18/2002
2001-0167 401.06-00 Required Distributions 09/21/2001
2016-0072 401.06-00 Required Distributions 01/08/2017
2018-0020 401.06-00 Required Distributions 09/28/2018
2016-0039 401.06-00 Required Distributions 06/24/2016
2020-0026 401.06-00 Required Distributions 12/31/2020
2020-0028 401.06-00 Required Distributions 12/31/2020
2020-0032 401.06-00 Required Distributions 12/31/2020
2020-0035 401.06-00 Required Distributions 12/31/2020
2020-0012 401.06-00 Required Distributions 09/25/2020
2020-0013 401.06-00 Required Distributions 09/25/2020
2020-0014 401.06-00 Required Distributions 09/25/2020
2020-0017 401.06-00 Required Distributions 09/25/2020
2020-0018 401.06-00 Required Distributions 09/25/2020
2020-0019 401.06-00 Required Distributions 09/25/2020
2020-0020 401.06-00 Required Distributions 09/25/2020
2020-0021 401.06-00 Required Distributions 09/25/2020
2020-0022 401.06-00 Required Distributions 09/25/2020
2022-0004 401.06-00 Required Distributions 03/25/2022
2002-0023 401.06-00 Required Distributions 03/29/2002
2018-0008 401.06-00 Required Distributions 06/29/2018
2002-0194 148.08-00 Index Number: 148.08-03 Index Number: 148.08-11 Required Rebate to the U.S. 2002-0194 Due Dates 2002-0194 Penalties in Lieu of Loss of Tax Exemption 09/30/2002
2003-0069 148.08-00; 148.08-03; 148.08-11 Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption 03/28/2003
2016-0078 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/08/2017
2013-0025 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 09/27/2013
2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017
2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017
2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 12/24/2015
2001-0263 6109.04-00 Requirement to Obtain 12/11/2001
2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 03/17/2004
2004-0059 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 03/25/2004
2003-0308 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 12/27/2003
2024-0014 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 10/23/2024
2011-0010 25D.00-00 Residential Energy Efficient Property 03/25/2011
2009-0240 25D.00-00 Residential Energy Efficient Property 12/31/2009
2011-0059 25D.00-00 Residential Energy Efficient Property 06/24/2011
2012-0038 25D.00-00 Residential Energy Efficient Property 06/29/2012
2009-0248 25D.00-00 Residential Energy Efficient Property 12/31/2009
2010-0109 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 06/25/2010
2011-0088 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 12/06/2011
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 06/25/2010
2011-0019 25D.00-00; 48.00-00 Residential Energy Efficient Property; Energy Credit; Reforestation Credit 03/25/2011
2010-0232 25D.00-00; 48.00-00; 280A.07-00; 280A.07-04 Residential Energy Efficient Property; Energy Credit; Reforestation Credit; Use as Residence; Time/attribution rule 12/30/2010
2011-0031 25D.00-00; 61.00-00; 136.00-00 Residential Energy Efficient Property; Gross Income v. Not Gross Income; Energy Conservation Subsidies Provided by Public Utilities 06/24/2011
2005-0080 911.05-00 Restricted Country 06/22/2005
2012-0070 168.35-00 Retirements 12/28/2012
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 09/30/2010
2011-0052 6048.00-00 Returns as to Certain Foreign Trusts 06/24/2011
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 03/29/2013
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 12/06/2011
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
2001-0126 6033.01-00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 06/29/2001
2001-0100 6045.07-00 Returns of Brokers; Payments to Attorneys 06/29/2001
2000-0420 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings an 12/29/2000
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 04/03/2006
2003-0117 6049.00-00 Returns Regarding Payments of Interest 06/27/2003
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 03/22/2005
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
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 09/21/2005
2005-0208 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
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
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 12/31/2009
2002-0022 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 03/29/2002
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
2004-0155 83.02-04 Revocability of Election 09/13/2004
2001-0224 83.02-04 Revocability of Election 09/24/2001
2003-0251 1362.02-01 Revocation 12/20/2003
2004-0037 1362.02-01 Revocation 03/16/2004
2003-0270 1362.02-01 Revocation 12/22/2003
2005-0152 1362.02-01 Revocation 09/22/2005
2004-0152 1362.02-01 Revocation 09/13/2004
2002-0123 1362.02-01 Revocation 09/24/2002
2002-0104 1362.02-01 Revocation 06/25/2002
2003-0297 1362.02-01 Revocation 12/27/2003
2005-0097 1362.02-01 Revocation 06/22/2005
2005-0061 1362.02-01 Revocation 03/24/2005
2003-0127 1362.02-01 Revocation 06/27/2003
2004-0041 1362.02-01 Revocation 03/17/2004
2003-0309 1362.02-01 Revocation 12/27/2003
2004-0039 1362.02-01 Revocation 03/16/2004

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