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
2022-0002 125.00-00; 132.00-00 Cafeteria Plans; Certain Fringe Benefits 03/25/2022
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 06/24/2011
2012-0006 126.00-00 Certain Cost-Sharing Payments 03/21/2012
2016-0058 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0060 129.00-00 Dependent Care Assistance Programs 10/12/2016
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2008-0030 1301.00-00 Averaging of Farm Income 09/23/2008
2007-0033 1301.00-00 Averaging of Farm Income 09/27/2007
2015-0032 131.00-00 Certain Foster Care Payments 12/24/2015
2016-0022 131.00-00 Certain Foster Care Payments 03/25/2016
2015-0025 131.00-00 Certain Foster Care Payments 09/25/2015
2016-0027 131.00-00 Certain Foster Care Payments 06/24/2016
2005-0065 131.00-00 Certain Foster Care Payments 06/22/2005
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/25/2015
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 12/24/2015
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2002-0289 1311.00-00 Correction of Error 12/18/2002
2001-0090 132.00-00 Certain Fringe Benefits 06/29/2001
2007-0025 132.00-00 Certain Fringe Benefits 06/18/2007
2009-0136 132.00-00 Certain Fringe Benefits 09/25/2009
2004-0046 132.00-00 Certain Fringe Benefits 03/17/2004
2009-0253 132.00-00 Certain Fringe Benefits 12/31/2009
2020-0024 132.00-00; 132.08-04; 132.10-00 Certain Fringe Benefits; Parking; Transit Passes / Van Pools 09/25/2020
2011-0057 132.01-00 No Additional Cost Service 06/24/2011
2001-0002 132.03-00 Working Condition Fringe 03/30/2001
2004-0122 132.03-00 Working Condition Fringe 09/14/2004
2006-0089 132.03-00 Working Condition Fringe 12/06/2006
2008-0012 132.03-00 Working Condition Fringe 06/24/2008
2010-0032 132.03-00 Working Condition Fringe 03/09/2010
2009-0141 132.03-00, 274.08-00, 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2000-0391 132.03-00; 132.01-00 Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain Fringe Benefits; Other Individuals Treated as Employees 2000-0391 Certain Fringe Benefits; Reciprocal Agreements 2000-0391 Group-Term Life Insurance--Employees (Payments Included v. Not In 2000-0391 Contribution by Employer to Accident and Health Plans (Excluded v 12/29/2000
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2008-0023 132.04-00 De Minimis Fringe 06/24/2008
2012-0008 132.04-01 In General 03/21/2012
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2000-0235 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2017-0007 132.08-04 Parking 04/04/2017
2014-0017 132.08-04 Parking 06/27/2014
2010-0146 132.08-04; 132.10-00 Parking; Transit Passes / Van Pools 06/25/2010
2005-0133 132.08-05 Gyms and Athletic Facilities 09/07/2005
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2001-0050 132.10-00 Transit Passes / Van Pools 03/30/2001
2003-0244 132.10-00 Transit Passes / Van Pools 12/15/2003
2002-0117 132.10-00 Transit Passes / Van Pools 09/24/2002
2016-0011 132.10-00 Transit Passes / Van Pools 03/25/2016
2016-0004 132.10-00 Transit Passes / Van Pools 03/25/2016
2015-0004 132.10-00 Transit Passes / Van Pools 03/27/2015
2016-0007 132.10-00 Transit Passes / Van Pools 03/25/2016
2009-0168 132.10-00 Transit Passes / Van Pools 09/25/2009
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2013-0032 132.10-00 Transit Passes / Van Pools 09/27/2013
2015-0041 132.10-00 Transit Passes / Van Pools 12/24/2015
2018-0006 132.10-00 Transit Passes / Van Pools 06/29/2018
2019-0002 132.10-00 Transit Passes / Van Pools 03/29/2019
2002-0116 132.10-00 Transit Passes / Van Pools 09/24/2002
2021-0027 132.10-00 Transit Passes / Van Pools 12/30/2021
2002-0003 132.10-00 Transit Passes Van Pools 03/19/2002
2000-0256 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2002-0113 132.10-00 Transit Passes / Van Pools 09/24/2002
2020-0031 132.10-00 Transit Passes / Van Pools 12/31/2020
2000-0261 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2014-0028 132.10-00 Transit Passes / Van Pools 09/26/2014
2016-0085 132.10-00 Transit Passes / Van Pools 01/08/2017
2006-0092 134.00-00 Certain Military Benefits 12/06/2006
2001-0115 134.01-00 Certain Military Benefits; In General 06/29/2001
2006-0080 134.03-00 Other Benefits Not Excludable 09/14/2006
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
2010-0024 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Residential Energy Efficient Property 03/10/2010
2010-0036 136.00-00; 25D.00-00 Energy Conservation Subsidies Provided by Public Utilities; Energy Efficient Property 03/09/2010
2002-0010 1361-00-00 Definitions 03/19/2002
2002-0009 1361.00-00 Definitions 03/19/2002
2000-0155 1361.00-00 Definitions 09/30/2000
2002-0200 1361.00-00 Definitions 09/30/2002
2003-0315 1361.01-03 Non-Resident Alien as Shareholder 12/30/2003
2004-0015 1361.01-03 Non-Resident Alien as Shareholder 03/12/2004
2002-0263 1361.02-00 Stock Owned by Husband and Wife 12/17/2002
2001-0040 1361.02-01 Revocation 03/30/2001
2001-0041 1361.02-01 Revocation 03/30/2001
2004-0040 1361.03-02 Qualified Subchapter S Trusts 03/16/2004
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 09/01/2004
2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 12/17/2002
2000-0298 1362.00-0 Meals or Lodging Furnished for Convenience of Employer (Excluded 12/29/2000
2004-0053 1362.00-00 Election by Small Business Corporation 03/17/2004
2002-0029 1362.00-00 Election by Small Business Corporation 03/19/2002
2000-0239 1362.00-00 Election by Small Business Corporation 09/30/2000
2004-0229 1362.00-00 Election by Small Business Corporation 12/22/2004
2003-0035 1362.00-00 Election by Small Business Corporation 02/27/2003
2005-0034 1362.00-00 Election by Small Business Corporation 03/22/2005
2000-0151 1362.00-00 Election by Small Business Corporation 09/30/2000
2004-0181 1362.00-00 Election by Small Business Corporation 12/23/2004
2003-0314 1362.00-00 Election by Small Business Corporation 12/27/2003
2003-0016 1362.00-00 Election by Small Business Corporation 02/06/2003
2001-0056 1362.00-00 Election by Small Business Corporation 03/30/2001
2003-0153 1362.00-00 Election by Small Business Corporation 09/02/2003
2003-0104 1362.00-00 Election by Small Business Corporation 06/26/2003
2002-0270 1362.00-00 Election by Small Business Corporation 12/18/2002
2001-0184 1362.00-00 Election by Small Business Corporation 09/24/2001
2002-0182 1362.00-00 Election by Small Business Corporation 09/30/2002
2003-0043 1362.00-00 Election by Small Business Corporation 03/25/2003

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