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
2001-0227 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 09/24/2001
2002-0097 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 06/25/2002
2000-0076 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2000-0059 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2000-0077 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2004-0089 451.23-00 Special Rules for Crop Insurance Proceeds 06/29/2004
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2002-0288 121.04-00 Special Rules 12/18/2002
2010-0236 1033.09-00 Special Rule For Drought-Afflicted Livestock 12/30/2010
2023-0010 1033.09-00 Special Rule For Drought-Afflicted Livestock 11/17/2023
2002-0147 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 09/30/2002
2004-0090 213.05-05 Special Education 06/28/2004
2003-0206 213.05-05 Special Education 09/29/2003
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2000-0037 175.00-00 Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land 06/30/2000
2006-0009 86.02-00 Social Security Benefit 04/03/2006
2005-0077 86.02-00 Social Security Benefit 06/21/2005
2002-0111 86.02-00 Social Security Benefit 07/02/2002
2001-0141 86.01-00 Social Security and Tier 1 Railroad Retirement Benefits; Computation 06/29/2001
2000-0183 86.01-01 Social Security and Tier 1 Railroad Retirement Benefits; Computat 09/30/2000
2011-0040 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/24/2011
2001-0255 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 12/10/2001
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/29/2001
2012-0037 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/29/2012
2003-0115 501.07-00 Social Clubs 06/26/2003
2005-0170 1221.03-01 Similar Property 09/21/2005
2002-0006 3401-01-05 Shipping and Air Transportation ISP - Federal Income Tax Withholding on Compensation Paid to Nonresident Alien Crew by a Foreign Transportation Entity 03/29/2002
2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017
2016-0052 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 01/08/2017
2016-0055 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 10/12/2016
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/24/2016
2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2021-0011 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/25/2021
2013-0033 3121.02-08 Services of Ministers or Members of an Order ADMINISTRATION: Authority of officers of Internal Revenue 09/27/2013
2013-0029 3306.03-01 Services for U.S. or an Instrumentality Excepted 09/27/2013
2004-0006 451.13-01 Services (Rev. Rul. 71-21) 03/30/2004
2004-0067 451.13-01 Services (Rev. Rul. 71-21) 03/26/2004
2006-0022 1402.02-00 Self-Employment Income 03/21/2006
2008-0038 9100.09-00 Section 442; Accounting Periods 09/23/2008
2009-0158 179.01-00 Section 179 Property 09/25/2009
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/02/2002
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 06/22/2005
2001-0199 3121.04-11 Salesman, Agents, and Distributors 09/21/2001
2003-0287 1362.03-00 S Termination Year 01/05/2004
2000-0180 408A.00-00 Roth IRA 09/30/2000
2000-0159 408A.00-00 Roth IRA 09/30/2000
2000-0163 408A.00-00 Roth IRA 09/30/2000
2015-0021 402.08-01 Rollover Lump Sums 06/26/2015
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2016-0049 402.08-00; 408.03-00 Rollover Contributions; Rollover Contributions 10/12/2016
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2017-0018 408.03-00 Rollover Contributions 06/30/2017
2015-0015 408.03-00 Rollover Contributions 06/26/2015
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2015-0035 408.03-00 Rollover Contributions 12/24/2015
2001-0250 911.11-02 Revocation of Election 09/24/2001
2004-0038 1362.02-01 Revocation 03/16/2004
2003-0252 1362.02-01 Revocation 12/20/2003
2003-0297 1362.02-01 Revocation 12/27/2003
2005-0173 1362.02-01 Revocation 09/22/2005
2005-0097 1362.02-01 Revocation 06/22/2005
2003-0271 1362.02-01 Revocation 12/22/2003
2006-0063 1362.02-01 Revocation 08/31/2006
2012-0061 1362.02-01 Revocation 09/28/2012
2004-0146 1362.02-01 Revocation 09/13/2004
2002-0294 1362.02-01 Revocation 12/19/2002
2001-0040 1361.02-01 Revocation 03/30/2001
2004-0075 1362.02-01 Revocation 03/29/2004
2005-0119 1362.02-01 Revocation 09/06/2005
2001-0029 1362.02-01 Revocation 03/30/2001
2003-0316 1362.02-01 Revocation 12/30/2003
2004-0151 1362.02-01 Revocation 09/13/2004
2003-0238 1362.02-01 Revocation 12/29/2003
2004-0225 1362.02-01 Revocation 12/22/2004
2005-0142 1362.02-01 Revocation 09/21/2005
2004-0049 1362.02-01 Revocation 03/17/2004
2003-0216 1362.02-01 Revocation 09/29/2003
2003-0269 1362.02-01 Revocation 12/22/2003
2003-0250 1362.02-01 Revocation 12/18/2003
2001-0239 1362.02-01 Revocation 09/24/2001
2004-0070 1362.02-01 Revocation 03/29/2004
2004-0152 1362.02-01 Revocation 09/13/2004
2005-0152 1362.02-01 Revocation 09/22/2005
2002-0123 1362.02-01 Revocation 09/24/2002
2004-0041 1362.02-01 Revocation 03/17/2004
2003-0309 1362.02-01 Revocation 12/27/2003
2002-0104 1362.02-01 Revocation 06/25/2002
2003-0127 1362.02-01 Revocation 06/27/2003
2004-0039 1362.02-01 Revocation 03/16/2004
2010-0249 1362.02-01 Revocation 12/30/2010
2005-0061 1362.02-01 Revocation 03/24/2005
2001-0041 1361.02-01 Revocation 03/30/2001
2003-0270 1362.02-01 Revocation 12/22/2003
2004-0148 1362.02-01 Revocation 09/13/2004

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