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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編號 UILC 主題 發布日期
2010-0123 61.00-00 Gross Income v. Not Gross Income 06/25/2010
2019-0011 61.00-00 Gross Income v. Not Gross Income 06/28/2019
2003-0136 61.00-00 Gross Income v. Not Gross Income 06/27/2003
2016-0066 61.00-00 Gross Income v. Not Gross Income 10/12/2016
2011-0056 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2005-0003 61.00-00 Gross Income v. Not Gross Income 03/21/2005
2002-0282 61.00-00 Gross Income v. Not Gross Income 12/18/2002
2005-0123 61.00-00 Gross Income v. Not Gross Income 09/06/2005
2006-0032 61.00-00 Gross Income v. Not Gross Income 08/30/2006
2001-0084 61.00-00 Gross Income v. Not Gross Income 06/29/2001
2003-0134 61.00-00 Gross Income v. Not Gross Income 06/27/2003
2013-0026 61.00-00 Gross Income v. Not Gross Income 09/27/2013
2007-0024 61.00-00 Gross Income v. Not Gross Income 06/08/2007
2005-0213 61.00-00 Gross Income v. Not Gross Income 12/15/2005
2010-0057 61.00-00 Gross Income v. Not Gross Income 06/25/2010
2004-0173 61.00-00 Gross Income v. Not Gross Income 12/23/2004
2011-0036 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2011-0068 61.00-00 Gross Income v. Not Gross Income 09/30/2011
2004-0175 61.00-00 Gross Income v. Not Gross Income 12/21/2004
2011-0049 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2010-0020 61.00-00 Gross Income v. Not Gross Income 03/10/2010
2021-0017 61.00-00 Gross Income v. Not Gross Income 09/24/2021
2011-0054 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2009-0007 61.00-00 Gross Income v. Not Gross Income 01/02/2009
2001-0176 61.00-00 Gross Income v. Not Gross Income 09/25/2001
2003-0010 61.00-00 Gross Income v. Not Gross Income 02/06/2003
2001-0083 61.00-00 Gross Income v. Not Gross Income 06/29/2001
2001-0171 61.00-00 Gross Income v. Not Gross Income 09/21/2001
2011-0046 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2009-0124 61.00-00 Gross Income v. Not Gross Income 06/27/2009
2008-0018 61.00-00 Gross Income v. Not Gross Income 06/26/2008
2009-0230 61.00-00 Gross Income v. Not Gross Income 12/31/2009
2010-0233 61.00-00 Gross Income v. Not Gross Income 12/30/2010
2010-0202 61.00-00 Gross Income v. Not Gross Income 09/30/2010
2008-0037 61.00-00 Gross Income v. Not Gross Income 09/23/2008
2003-0183 61.00-00 Gross Income v. Not Gross Income 09/03/2003
2011-0063 61.00-00 Gross Income v. Not Gross Income 09/30/2011
2022-0003 61.00-00 Gross Income v. Not Gross Income 03/25/2022
2011-0012 61.00-00 Gross Income v. Not Gross Income 03/25/2011
2010-0141 61.00-00 Gross Income v. Not Gross Income 06/25/2010
2011-0066 61.00-00 Gross Income v. Not Gross Income 09/30/2011
2005-0081 61.00-00 Gross Income v. Not Gross Income 06/29/2005
2001-0214 61.00-00 Gross Income v. Not Gross Income 09/21/2001
2023-0011 61.00-00 Gross Income v. Not Gross Income 11/17/2023
2003-0058 61.00-00 Gross Income v. Not Gross Income 03/28/2003
2002-0208 61.00-00 Gross Income v. Not Gross Income 12/23/2002
2009-0212 61.00-00 Gross Income v. Not Gross Income 12/31/2009
2016-0053 6056.00-00; 4980H.00-00; 5000A.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Shared Responsibility for Employers Regarding Health Coverage; Requirement to Maintain Minimum Essential Coverage 10/12/2016
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 03/25/2016
2016-0024 6055.00-00; 6056.00-00; 6694.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Understatement of Taxpayer's Liability by Income Tax Return Preparer 03/25/2016
2016-0070 6055.00-00; 6056.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans 10/12/2016
2019-0010 6053.00-00 Reporting of Tips 06/28/2019
2001-0047 6051.00-00; 6011.00-00 Receipts for Employees; Requirement of Return, Statement, List 03/30/2001
2001-0264 6051.00-00 Receipts for Employees 12/17/2001
2009-0149 6051.00-00 Receipts for Employees 09/25/2009
2004-0206 6051.00-00 Receipts for Employees 12/22/2004
2009-0144 6051.00-00 Receipts for Employees 09/25/2009
2009-0145 6051.00-00 Receipts for Employees 09/25/2009
2010-0195 6051.00-00 Receipts for Employees 09/30/2010
2009-0156 6051.00-00 Receipts for Employees 09/25/2009
2009-0148 6051.00-00 Receipts for Employees 09/25/2009
2002-0022 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 03/29/2002
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 12/15/2005
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 12/15/2005
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/21/2006
2000-0234 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Finan 09/30/2000
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 09/21/2005
2012-0015 6050H.00-00; 6721.00-00; 6722.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals; Failure to File Certain Information Returns (See Also 6652.00-00); Failure to Furnish Certain Payee Statements 03/21/2012
2004-0054 6050E.00-00 State and Local Income Tax Refunds 03/30/2004
2015-0030 6050.00-00 R 1979 Returns Relating to Certain Transfers to Exempt Organizations 09/25/2015
2009-0242 6050.00-00 Returns Relating to Certain Transfers to Exempt Organizations 12/31/2009
2003-0117 6049.00-00 Returns Regarding Payments of Interest 06/27/2003
2011-0052 6048.00-00 Returns as to Certain Foreign Trusts 06/24/2011
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 06/29/2004
2002-0120 6045.08-00 Form and Content of Required Report 09/24/2002
2005-0187 6045.08-00 Form and Content of Required Report 09/22/2005
2001-0100 6045.07-00 Returns of Brokers; Payments to Attorneys 06/29/2001
2000-0420 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings an 12/29/2000
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 04/03/2006
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 03/22/2005
2016-0026 6041.09-00 Payments to Employees 03/25/2016
2001-0101 6041.06-00 Information at Source; Exceptions 06/29/2001
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 09/21/2005
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
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 09/26/2014
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 09/25/2009
2023-0006 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 06/30/2023
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 12/27/2013
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 09/21/2001
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 02/27/2003
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 03/28/2003
2003-0008 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0008 Returns Regarding Payments of Royalties 02/06/2003
2014-0010 6041.00-00 Information at Source 03/28/2014
2000-0280 6041.00-00 Information at Source 12/29/2000
2010-0145 6041.00-00 Information at Source 06/25/2010
2002-0102 6041.00-00 Information at Source 06/25/2002
2005-0214 6041.00-00 Information at Source 12/15/2005