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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編號 UILC 主題 發布日期
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 09/30/2000
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 06/29/2001
2000-0407 72.05-00 Annuities: Endowment and Life Insurance (Included v. Not Included 12/29/2000
2002-0069 72.02-00 Investment in Contract 06/24/2002
2004-0160 71.11-00 Payments to Third Parties 09/13/2004
2019-0027 71.00-00; 215.00-00 Alimony--Separate Maintenance Payments; Alimony, etc., Payments 12/27/2019
2001-0290 71.00-00 Index Number: 215.00-00 Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments 12/10/2001
2014-0009 71.00-00 Alimony--Separate Maintenance Payments 03/28/2014
2014-0007 71.00-00 Alimony--Separate Maintenance Payments 03/28/2014
2001-0279 702.04-00 Investment Clubs 12/10/2001
2001-0280 702.04-00 Investment Clubs 12/10/2001
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 03/30/2001
2019-0029 691.00-00 Recipients of Income in Respect of Decedents 12/27/2019
2001-0245 6724.00-00 Waiver; Definitions and Special Rules 09/24/2001
2001-0144 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 06/29/2001
2015-0044 671.02-00 Persons Treated as Grantors 12/24/2015
2009-0120 671.02-00 Persons Treated as Grantors 06/27/2009
2015-0018 671.02-00 Persons Treated as Grantors 06/26/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/25/2015
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/25/2015
2002-0039 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/19/2002
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 08/30/2006
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/31/2006
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 12/10/2001
2002-0130 6655.04-02 Time For Payment 09/24/2002
2010-0049 6655.01-00 Failure to Pay Estimated Tax 06/25/2010
2000-0091 6654.03-02 Failure By Individual to Pay Estimated Income Tax; Required Insta 06/30/2000
2000-0136 6654.03-02 Failure By Individual to Pay Estimated Income Tax; Required Insta 09/30/2000
2000-0054 6654.00-00 Failure By Individual to Pay Estimated Income Tax 06/30/2000
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/24/2001
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/22/2005
2004-0121 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/14/2004
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2000
2009-0173 6432.00-00 COBRA Premium Assistance 09/25/2009
2009-0163 6428.00-00; 36A.00-00 Rate Reduction Tax Credit; Making Work Pay Credit 09/25/2009
2020-0015 6428.00-00 Rate Reduction Tax Credit 09/25/2020
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 03/30/2001
2001-0265 6427.00-00 Fuels Not Used for Taxable Purposes 12/10/2001
2001-0209 6421.00-00 Index Number: 6427.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes 09/24/2001
2000-0383 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Tran 12/29/2000
2001-0296 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 12/10/2001
2002-0133 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 09/30/2002
2002-0035 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 03/19/2002
2002-0139 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 09/30/2002
2000-0264 6416.00-00 Certain Taxes on Sales and Services 12/29/2000
2001-0012 6413.02-00 Overpayments; Credit of Overpayment; Collection After Assessment 03/30/2001
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
2004-0065 6402.00-00 Authority to Make Credits or Refunds 03/26/2004
2010-0135 6402.00-00 Authority to Make Credits or Refunds 06/25/2010
2000-0015 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 06/30/2000
2001-0236 63.05-00 Itemized Deductions 09/24/2001
2000-0381 63.03-00 Taxable Income Defined; Additional Standard Deduction For Aged an 12/29/2000
2011-0038 63.01-00 Standard Deduction 06/24/2011
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2005-0193 62.14-00 Adjusted Gross Income Defined; Other 09/22/2005
2005-0131 62.14-00 Other 09/06/2005
2004-0178 62.02-05 Tool / Equipment Rental 12/22/2004
2007-0040 62.02-05 Tool / Equipment Rental 09/21/2007
2005-0124 62.02-05 Tool / Equipment Rental 09/06/2005
2005-0078 62.02-05 Tool / Equipment Rental 06/22/2005
2008-0028 62.02-05 Tool / Equipment Rental 09/23/2008
2004-0171 62.02-05 Tool / Equipment Rental 12/21/2004
2008-0005 62.02-05 Tool / Equipment Rental 03/25/2008
2004-0123 62.02-05 Tool / Equipment Rental 09/14/2004
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 01/02/2009
2009-0119 62.02-02 Reimbursements 06/27/2009
2006-0065 62.02-02 Reimbursements 09/11/2006
2005-0045 62.02-02 Reimbursements 03/24/2005
2008-0032 62.02-02 Reimbursements 09/23/2008
2003-0204 62.02-00; 162.01-08 Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation 09/29/2003
2012-0055 62.02-00 Trade and Business Deductions of Employees 09/28/2012
2003-0114 62.02-00 Trade and Business Deductions of Employees 06/26/2003
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 06/27/2009
2003-0157 62.00-00 Adjusted Gross Income Defined 09/16/2003
2010-0215 62.00-00 Adjusted Gross Income Defined 09/30/2010
2002-0002 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Property 2002-0002 Means of Transportation 2002-0002 Qualified Bus 04/03/2002
2000-0040 6109.05-00 Identifying Numbers; Requirement to Furnish 06/30/2000
2000-0394 6109.04-00 Identifying Numbers; Requirement to Obtain 12/29/2000
2001-0263 6109.04-00 Requirement to Obtain 12/11/2001
2001-0244 6109.00-00 Identifying Numbers 09/25/2001
2000-0129 6109.00-00 Identifying Numbers 09/30/2000
2000-0147 6109.00-00 Identifying Numbers 09/30/2000
2001-0293 6109.00-00 Identifying Numbers 12/10/2001
2001-0078 6109.00-00 Identifying Numbers 06/29/2001
2000-0014 6109.00-00 Identifying Numbers 06/30/2000
2002-0026 6109-00-00 Identifying Numbers 03/19/2002
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 03/24/2005
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 06/25/2010
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 03/16/2004
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 06/30/2000
2005-0087 6103.01-00 General Rule 06/22/2005
2002-0195 6103.01-00 General Rule 09/30/2002
2005-0206 6103.01-00 General Rule 12/28/2005
2006-0013 6103.01-00 General Rule 04/03/2006
2005-0203 6103.01-00 General Rule 12/14/2005
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 06/29/2001
2009-0213 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 12/31/2009
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/21/2001
2008-0031 61.53-01 Valuation Rules 09/23/2008

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