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
2000-0235 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2004-0046 132.00-00 Certain Fringe Benefits 03/17/2004
2009-0253 132.00-00 Certain Fringe Benefits 12/31/2009
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
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 12/24/2015
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
2016-0027 131.00-00 Certain Foster Care Payments 06/24/2016
2015-0032 131.00-00 Certain Foster Care Payments 12/24/2015
2005-0065 131.00-00 Certain Foster Care Payments 06/22/2005
2016-0022 131.00-00 Certain Foster Care Payments 03/25/2016
2015-0025 131.00-00 Certain Foster Care Payments 09/25/2015
2012-0006 126.00-00 Certain Cost-Sharing Payments 03/21/2012
2016-0029 139F.00-00 Certain Amounts Received by Wrongfully Incarcerated Individuals 06/24/2016
2005-0064 501.13-00 Cemetery Companies 06/22/2005
2002-0122 1362.02-02 Index Number: 1362.04-00 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 09/30/2002
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/08/2017
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2015-0006 451.20-00 Cash Method 03/27/2015
2006-0035 451.20-00 Cash Method 08/30/2006
2002-0185 454.01-02 Cash Basis Taxpayers 09/30/2002
2005-0221 39.04-02 Carrybacks 12/28/2005
2011-0028 172.01-00 Carryback and Carryover 03/25/2011
2010-0207 172.01-00 Carryback and Carryover 09/30/2010
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 09/30/2010
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 06/28/2004
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 03/29/2002
2010-0240 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/30/2010
2012-0013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/21/2012
2015-0031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/24/2015
2000-0131 1221.00-00 Capital Asset v. Not a Capital Asset 09/30/2000
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 02/27/2004
2008-0042 1221.00-00 Capital Asset v. Not a Capital Asset 09/23/2008
2000-0132 1221.01-00 Capital Asset v. Not a Capital Asset; Property Held Properly In 09/30/2000
2009-0004 1221.00-00 Capital Asset v. Not a Capital Asset 01/02/2009
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0062 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 09/25/2009
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 06/21/2005
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2002-0145 9114.03-06 Index Number: 904.00-00 Canada 2002-0145 Limitation on Credit 09/26/2002
2010-0203 9114.03-06 Canada 09/30/2010
2004-0221 9114.03-06 Canada 12/22/2004
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 06/24/2011
2022-0002 125.00-00; 132.00-00 Cafeteria Plans; Certain Fringe Benefits 03/25/2022
2016-0001 125.00-00 Cafeteria Plans 03/25/2016
2016-0050 125.00-00 Cafeteria Plans 10/12/2016
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
2019-0013 125.00-00 Cafeteria Plans 06/28/2019
2018-0032 125.00-00 Cafeteria Plans 12/28/2018
2020-0023 125.00-00 Cafeteria Plans 09/25/2020
2020-0027 125.00-00 Cafeteria Plans 12/31/2020
2020-0005 125.00-00 Cafeteria Plans 06/26/2020
2020-0009 125.00-00 Cafeteria Plans 06/26/2020
2019-0028 125.00-00 Cafeteria Plans 12/27/2019
2020-0002 125.00-00 Cafeteria Plans 03/27/2020
2021-0002 125.00-00 Cafeteria Plans 06/25/2021
2021-0003 125.00-00 Cafeteria Plans 06/25/2021
2021-0004 125.00-00 Cafeteria Plans 06/25/2021
2021-0005 125.00-00 Cafeteria Plans 06/25/2021
2021-0013 125.00-00 Cafeteria Plans 06/25/2021
2016-0077 125.00-00 Cafeteria Plans 01/08/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2002-0073 501.07-05 Business with Nonmembers 06/25/2002
2012-0014 61.15-03 Bond 03/21/2012
2003-0018 911.01-00 Bona Fide Resident 02/07/2003
2000-0028 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 06/30/2000
2011-0034 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 06/24/2011
2009-0112 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/27/2009
2008-0009 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/24/2008
2021-0010 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/25/2021
2008-0014 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/24/2008
2016-0020 408.02-01 Benefit Distributions 03/25/2016
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 06/24/2011
2008-0015 86.01-04 Base Amount 06/24/2008
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 02/28/2000
2000-0011 3406.00-00 Backup Withholding 06/30/2000
2000-0211 3406.00-00 Backup Withholding 09/30/2000
2009-0216 3406.00-00 Backup Withholding 12/31/2009
2006-0023 3401.01-01 Back Pay 03/21/2006
2001-0187 3121.01-01 Back Pay 09/21/2001
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 03/28/2003
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2003-0135 162.08-02 Away From Home v. Not Away From Home 06/27/2003
2003-0080 162.08-02 Away From Home v. Not Away From Home 06/16/2003
2011-0033 162.08-02 Away From Home v. Not Away From Home 06/24/2011
2008-0030 1301.00-00 Averaging of Farm Income 09/23/2008
2007-0033 1301.00-00 Averaging of Farm Income 09/27/2007
2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 06/27/2003
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/08/2007
2010-0010 6402.00-00; 6413.00-00 Authority to Make Credits or Refunds; Special Rules Applicable to Certain Employment Taxes 03/17/2010
2002-0221 6402.00-00 Authority to Make Credits or Refunds 12/23/2002
2010-0135 6402.00-00 Authority to Make Credits or Refunds 06/25/2010
2004-0065 6402.00-00 Authority to Make Credits or Refunds 03/26/2004
2005-0116 9114.03-03 Austria 06/23/2005

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