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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编号 UILC 主题 发布日期
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2003-0230 179.00-00 Election to Expense Certain Depreciable Business Assets 12/12/2003
2000-0382 179.00-00 Election to Expense Certain Depreciable Business Assets 12/29/2000
2004-0186 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2004
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0289 179.00-00 Election to Expense Certain Depreciable Business Assets 12/10/2001
2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 03/25/2004
2003-0231 179.00-00 Election to Expense Certain Depreciable Business Assets 12/12/2003
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2002
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2003-0066 179.00-00 Election to Expense Certain Depreciable Business Assets 03/28/2003
2003-0106 179.00-00 Election to Expense Certain Depreciable Business Assets 06/26/2003
2004-0188 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2004
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2004-0180 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 06/21/2002
2000-0206 179.00-00 Election to Expense Certain Depreciable Business Assets 09/30/2000
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2002-0037 179.00-00 Election to Expense Certain Depreciable Business Assets 03/19/2002
2009-0158 179.01-00 Section 179 Property 09/25/2009
2009-0059 179.02-00 Election 03/31/2009
2004-0112 179.02-00 Election 06/29/2004
2007-0008 179.02-00 Election 03/12/2007
2010-0163 179.03-01 Dollar Limitation 09/30/2010
2007-0031 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/18/2007
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/30/2011
2009-0226 179D.00-00 Energy Efficient Commercial Building Property Deduction 12/31/2009
2012-0004 179D.00-00 179D.00-00 Energy Efficient Commercial Building Property Deduction 03/20/2012
2005-0014 181.00-00 (Repealed) Deduction for Certain Unused Investment Credit 03/21/2005
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 12/17/2001
2000-0222 194.10-00 Contributions to Employer Liability Trusts; Amortization of Refor 09/30/2000
2009-0227 195.00-00 Start Up Expenditures 12/31/2009
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 06/25/2002
2001-0124 2.02-00 Definitions and Special Rules; Head of Household 06/29/2001
2000-0057 2001.00-00 Imposition and Rate of Tax 06/30/2000
2001-0269 2001.00-00 Imposition and Rate of Tax 12/10/2001
2016-0038 2001.00-00; 2010.00-00 Imposition and Rate of Tax; Unified Credit Against Estate Tax 06/24/2016
2001-0291 2002.00-00 Liability v. No Liability for Payment 12/10/2001
2001-0285 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 12/10/2001
2002-0098 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 06/25/2002
2001-0251 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/10/2001
2000-0028 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 06/30/2000
2021-0001 21.00-00 (Former Section 44A Redesignated as Section 21) Expenses for Household and Dependent Care Services Necessary for Gainful Employment 06/25/2021
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 09/30/2000
2009-0254 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 12/31/2009
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 12/29/2000
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 06/29/2001
2017-0025 213.00-00 Medical, Dental, etc., Expenses 09/29/2017
2010-0158 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2019-0005 213.00-00 Medical, Dental, etc., Expenses 03/29/2019
2010-0129 213.00-00 Medical, Dental, etc., Expenses 06/25/2010
2000-0064 213.00-00 Medical, Dental, etc., Expenses 06/20/2000
2011-0035 213.00-00 Medical, Dental, etc., Expenses 06/24/2011
2006-0088 213.00-00 Medical, Dental, etc., Expenses 12/06/2006
2014-0005 213.00-00 Medical, Dental, etc., Expenses 03/28/2014
2011-0021 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0020 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2009-0209 213.00-00 Medical, Dental, etc., Expenses 12/31/2009
2000-0277 213.00-00 Medical, Dental, etc., Expenses 12/29/2000
2013-0011 213.00-00 Medical, Dental, etc., Expenses 03/29/2013
2011-0027 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0014 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0022 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2010-0175 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2010-0173 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2009-0252 213.00-00 Medical, Dental, etc., Expenses 12/31/2009
2001-0145 213.00-00 Medical, Dental, etc. Expenses 06/29/2001
2009-0010 213.00-00 Medical, Dental, etc., Expenses 01/02/2009
2022-0005 213.00-00 Medical, Dental, etc., Expenses 03/25/2022
2010-0080 213.00-00 Medical, Dental, etc., Expenses 06/25/2010
2005-0089 213.00-00 Medical, Dental, etc., Expenses 06/29/2005
2002-0291 213.02-00 Expenses For Dependents 12/18/2002
2000-0099 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0123 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0107 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0195 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0115 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2005-0102 213.05-00 Medical Care 06/22/2005
2000-0203 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2011-0045 213.05-00 Medical Care 06/24/2011
2000-0215 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0192 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2001-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0036 213.05-00 Medical Care 03/30/2001
2000-0120 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0112 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0200 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0104 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0193 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0097 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2001-0016 213.05-00 Medical Care 03/30/2001
2000-0111 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0100 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0191 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0103 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2016-0013 213.05-00 Medical Care 03/25/2016

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