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.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
2000-0379 1402.00-00 Definitions 12/29/2000
2001-0071 3121.00-00 Definitions 03/30/2001
2002-0009 1361.00-00 Definitions 03/19/2002
2000-0155 1361.00-00 Definitions 09/30/2000
2004-0002 3121.00-00 Definitions 03/12/2004
2007-0019 1402.00-00 Definitions 06/18/2007
2001-0079 3121-00 Definitions 06/29/2001
2000-0419 3121.00-00 Definitions 12/29/2000
2012-0067 3121.00-00 Definitions 12/28/2012
2005-0098 7701.00-00 Definitions 06/22/2005
2000-0063 1402.00-00 Definitions 06/30/2000
2006-0031 7701.00-00 Definitions 08/30/2006
2005-0183 7701.00-00 Definitions 09/22/2005
2010-0047 7701.00-00 Definitions 03/23/2010
2006-0025 3121.00-00 Definitions 04/03/2006
2002-0010 1361-00-00 Definitions 03/19/2002
2007-0010 1402.00-00 Definitions 03/12/2007
2005-0047 7701.00-00 Definitions 03/22/2005
2010-0220 7701.00-00 Definitions 09/30/2010
2005-0032 1402.00-00 Definitions 03/31/2005
2006-0037 3121.00-00 Definitions 08/30/2006
2012-0003 3121.00-00 Definitions 03/20/2012
2004-0058 3121.00-00 Definitions 03/25/2004
2007-0020 1402.00-00 Definitions 06/08/2007
2007-0011 1402.00-00 Definitions 03/20/2007
2000-0005 4083.00-00 Definitions 03/31/2000
2008-0040 3121.00-00 Definitions 09/23/2008
2003-0247 7701.00-00 Definitions 12/23/2003
2002-0188 1402.00-00 Definitions 09/30/2002
2005-0025 7701.00-00 Definitions 03/22/2005
2010-0048 3121.00-00 Definitions 03/10/2010
2005-0188 7701.00-00 Definitions 09/22/2005
2002-0200 1361.00-00 Definitions 09/30/2002
2008-0019 1402.00-00 Definitions 06/24/2008
2000-0238 7701.00-00 Definitions 09/30/2000
2008-0011 1402.00-00 Definitions 06/24/2008
2023-0012 3121.00-00 Definitions 11/17/2023
2007-0012 1402.00-00 Definitions 03/12/2007
2000-0094 3121.00-00 Definitions 06/30/2000
2011-0082 3121.00-00 Definitions 12/06/2011
2000-0158 7701.00-00 Definitions 09/30/2000
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 12/29/2000
2000-0085 993.01-00 Definitions and Special Rules; Export Receipts 06/30/2000
2001-0124 2.02-00 Definitions and Special Rules; Head of Household 06/29/2001
2001-0140 368.00-00 Definitions Relating to Corporate Reorganizations 06/29/2001
2000-0001 368.00-00 Definitions Relating to Corporate Reorganizations (UILC 368.00-00). 03/31/2000
2013-0031 3401.00-00; 3504.00-00 Definitions; Acts to be Performed by Agents 09/27/2013
2000-0257 3121.15-00 Definitions; Application of Hospital Insurance Tax to Federal, St 12/29/2000
2001-0087 3121.04-01 Definitions; Employees; Common Law Tests 06/29/2001
2000-0021 3121.02-07 Definitions; Employment; Mandatory Coverage of State, etc., Emplo 06/30/2000
2001-0132 3121.02-08 Definitions; Employment; Services of Ministers or Members of an Order 06/29/2001
2019-0012 1402.00-00; 1402.05-00; 107.00-00; 107.01-00; 3401.02-00; 3401.04-02; 3121.04-01 Definitions; Ministers, Members of Religious Orders, Christian Science Practitioners (Election); Rental Value of Parsonage (Excluded v. Not Excluded); Rental Allowance; Renumeration Not Subject to Withholding; Employee v. Not an Employee; Common Law Tests 06/28/2019
2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 12/29/2000
2000-0058 1402.00-00 Definitions; Net Earnings From Self-Employment; Working Interests 06/30/2000
2000-0167 7701.02-00 Definitions; Partnerships v. Associations 09/30/2000
2000-0039 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2000-0038 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2016-0069 1402.00-00; 164.11-00 Definitions; Self-Employment Taxes 10/12/2016
2000-0297 1402.12-00 Definitions; Termination Payments to Insurance Agents 12/29/2000
2000-0135 3121.16-02 Definitions; Treatment of Certain Deferred Compensation and Salar 09/30/2000
2000-0259 3121.01-00 Definitions; Wages 12/29/2000
2001-0107 3401.00-00 3401.01-00 Definitions; Wages Subject to Withholding 06/29/2001
2000-0162 3401.01-00 Definitions; Wages Subject to Withholding 09/30/2000
2001-0091 3121.01-01 Definitions; Wages; Back Pay 06/29/2001
2000-0182 3121.01-01 Definitions; Wages; Back Pay 09/30/2000
2001-0119 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0082 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0231 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/24/2001
2019-0022 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/27/2019
2016-0058 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0060 129.00-00 Dependent Care Assistance Programs 10/12/2016
2007-0039 152.00-00 Dependent Defined 09/21/2007
2015-0019 152.00-00 Dependent Defined 06/26/2015
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 06/29/2001
2001-0302 151.03-00 Dependents 12/11/2001
2000-0007 167.00-00 Depreciation 03/31/2000
2019-0025 1400Z.01-00 Designation of Opportunity Zones 12/27/2019
2019-0001 1400Z.01-00 Designation of Opportunity Zones 03/29/2019
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/25/2016
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/27/2014
2016-0064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2016
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/17/2004
2000-0128 1001.02-00 Determination of Amount of and Recognition of Gain or Loss; Amoun 09/30/2000
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/28/2014
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 06/27/2014
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2000-0384 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0019 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0363 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0208 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 09/30/2000
2000-0387 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0323 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0355 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0339 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0371 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0347 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0331 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0315 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0307 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000

Official Adobe Website