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. 

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尋求幫助
編號 UILC 主題 發布日期
2016-0041 761.01-00 Partnership 06/24/2016
2009-0214 7701.02-00 Partnerships v. Associations 12/31/2009
2005-0192 7701.02-00 Partnerships v. Associations 09/22/2005
2002-0176 280F.05-10 Passenger Automobiles 09/30/2002
2001-0210 4001.00-00 Passenger Vehicles 09/24/2001
2009-0229 469.00-00 Passive Activity Losses and Credits Limited 12/31/2009
2000-0084 0469.00-00 Passive Activity Losses and Credits Limited 06/30/2000
2013-0022 469.00-00 Passive Activity Losses and Credits Limited 06/28/2013
2000-0214 0469.00-00 Passive Activity Losses and Credits Limited 09/30/2000
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2004-0028 61.09-29 Payment of Legal Fees 03/16/2004
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 09/30/2011
2005-0215 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 12/28/2005
2011-0074 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 09/30/2011
2023-0015 3402.11-00 Payments Other Than Wages 12/29/2023
2016-0026 6041.09-00 Payments to Employees 03/25/2016
2004-0160 71.11-00 Payments to Third Parties 09/13/2004
2004-0154 894.11-00 Pensions 09/16/2004
2005-0108 61.09-36 Per Diem Allowances 06/23/2005
2010-0225 501.09-01 Permissible Benefits 12/30/2010
2006-0002 501.09-01 Permissible Benefits 03/21/2006
2000-0393 262.00-00 Personal, Living, and Family Expenses 12/29/2000
2021-0012 262.00-00 Personal, Living, and Family Expenses 06/25/2021
2002-0101 262.00-00 Personal, Living, and Family Expenses 06/25/2002
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 09/30/2010
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 08/30/2006
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/17/2001
2015-0044 671.02-00 Persons Treated as Grantors 12/24/2015
2015-0018 671.02-00 Persons Treated as Grantors 06/26/2015
2009-0120 671.02-00 Persons Treated as Grantors 06/27/2009
2001-0208 457.05-01 Plan 09/25/2001
2015-0045 9114.03-55 Portugal 12/24/2015
2004-0167 451.13-00 Prepaid and Advance Income 09/16/2004
2011-0013 455.00-00; 455.02-00 Prepaid Subscription Income; Election 03/25/2011
2009-0095 165.07-02 Presidentially Declared Disaster Areas 06/27/2009
2004-0158 141.00-00 Private Activity Bond; Qualified Bond 12/23/2004
2006-0012 74.00-00 Prizes and Awards 03/21/2006
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 06/29/2004
2009-0060 1031.01-00 Property Held For Productive Use or Investment 03/31/2009
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 03/19/2002
2005-0049 61.14-00 Property Transactions 03/30/2005
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 12/06/2006
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 09/21/2007
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 08/30/2006
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 06/25/2010
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 03/24/2005
2004-0050 44.00-00 Purchase of New Principal Residence 03/17/2004
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 12/29/2000
2023-0016 529A.00-00 Qualified ABLE Programs 12/29/2023
2023-0003 529A.00-00 Qualified ABLE Programs 03/31/2023
2022-0007 529A.00-00 Qualified ABLE Programs 06/24/2022
2010-0187 108.01-03 Qualified Business Indebtedness (Repealed 1986) 09/30/2010
2010-0206 170.14-00 Qualified Conservation Contribution 09/30/2010
2019-0018 170.14-00 Qualified Conservation Contribution 09/27/2019
2009-0128 170.14-00 Qualified Conservation Contribution 06/27/2009
2013-0014 170.14-00 Qualified Conservation Contribution 03/29/2013
2010-0231 170.14-00 Qualified Conservation Contribution 12/30/2010
2009-0221 274.10-00 Qualified Nonpersonal Use Vehicle 12/31/2009
2009-0241 274.10-00 Qualified Nonpersonal Use Vehicle 12/31/2009
2001-0008 274.10-00 Qualified Nonpersonal Use Vehicle 03/30/2001
2007-0030 274.10-00 Qualified Nonpersonal Use Vehicle 09/18/2007
2019-0020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/27/2019
2020-0033 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/31/2020
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 09/30/2000
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
2001-0089 401.00-00 Qualified Pension, Profit-Sharing, and Stock BonusPlan 06/29/2001
2014-0016 117.00-00 Qualified Scholarships 06/27/2014
2010-0118 117.00-00 Qualified Scholarships 06/25/2010
2005-0050 117.00-00 Qualified Scholarships 03/30/2005
2002-0287 117.00-00 Qualified Scholarships 12/18/2002
2001-0117 117.01-02 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 06/29/2001
2000-0169 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0170 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0003 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 03/31/2000
2023-0007 529.00-00 Qualified State Tuition Programs 06/30/2023
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 09/01/2004
2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 12/17/2002
2004-0040 1361.03-02 Qualified Subchapter S Trusts 03/16/2004
2007-0006 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2006-0083 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2007-0005 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2007-0002 48A.00-00 Qualifying Advanced Coal Project Credit 03/01/2007
2006-0085 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2007-0007 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2007-0018 48A.00-00 Qualifying Advanced Coal Project Credit 06/15/2007
2006-0090 48A.00-00 Qualifying Advanced Coal Project Credit 12/06/2006
2006-0066 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2007-0003 48A.00-00 Qualifying Advanced Coal Project Credit 02/12/2007
2006-0086 48A.00-00 Qualifying Advanced Coal Project Credit 12/05/2006
2003-0227 24.02-01 Qualifying Child - Age Limit 12/30/2003
2003-0215 24.02-01 Qualifying Child - Age Limit 09/29/2003
2003-0137 24.02-00; 152.08-00 Qualifying Child - In General; Support Test for Children of Divorced Parents 06/27/2003
2003-0158 4942.03-05; 4945.04-05 Qualifying Distribution; Grants to Organizations 09/16/2003
2017-0022 162.33-02 Qualifying Events 09/29/2017
2007-0001 48B.00-00 Qualifying Gasification Project Credit 02/12/2007
2006-0084 48B.00-00 Qualifying Gasification Project Credit 12/05/2006
2006-0082 48B.00-00 Qualifying Gasification Project Credit 12/05/2006
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/25/2015
2009-0054 168.36-00 R 1986 Lease Term 03/31/2009

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