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.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
2010-0216 36A.00-00 Making Work Pay Credit 09/30/2010
2010-0195 6051.00-00 Receipts for Employees 09/30/2010
2010-0214 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0217 36A.00-00 Making Work Pay Credit 09/30/2010
2010-0213 165.00-00 Deductions For Losses 09/30/2010
2010-0184 165.11-00 Other 09/30/2010
2010-0166 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0165 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 09/30/2010
2010-0200 165.11-00 Other 09/30/2010
2010-0163 179.03-01 Dollar Limitation 09/30/2010
2010-0211 932.00-00; 30D.00-00 Coordination of United States and Virgin Islands Income Taxes; Credit for New Qualified Plug in Electric Vehicles 09/30/2010
2010-0160 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0208 312.01-00 Computations of Earnings and Profits 09/30/2010
2010-0182 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0168 3402.02-00 Wage Bracket Method 09/30/2010
2010-0198 3111.00-00 Liability and Payment of Employer Tax 09/30/2010
2010-0192 61.40-00 Governmental Benefits and Subsidies 09/30/2010
2010-0185 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0169 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0204 61.00-00; 408.03-00 Gross Income v. Not Gross Income; Rollover Contributions 09/30/2010
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 09/30/2010
2010-0172 170.12-07 Expectation of Benefit 09/30/2010
2010-0220 7701.00-00 Definitions 09/30/2010
2010-0175 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2010-0188 1031.04-00; 1033.01-00 Excepted Property; General Rule 09/30/2010
2010-0207 172.01-00 Carryback and Carryover 09/30/2010
2010-0159 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0223 36A.00-00; 86.00-00 Making Work Pay Credit; Social Security and Tier 1 Railroad Retirement Benefits 09/30/2010
2010-0191 165.05-00; 61.13-00 Capital Losses; Refunds and Reimbursements 09/30/2010
2010-0162 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0210 112.00-00 Combat Pay (Excluded v. Not Excluded) 09/30/2010
2010-0194 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0171 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0219 25C.00-00 Non-Business Energy Property 09/30/2010
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 09/30/2010
2010-0203 9114.03-06 Canada 09/30/2010
2010-0187 108.01-03 Qualified Business Indebtedness (Repealed 1986) 09/30/2010
2010-0180 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0196 36A.00-00 Making Work Pay Credit 09/30/2010
2010-0212 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0164 25C.00-00 Non-Business Energy Property 09/30/2010
2010-0199 24.00-00; 106.00-00 Child Tax Credit; Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/30/2010
2010-0174 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0190 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0177 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0222 25C.00-00 Non-Business Energy Property 09/30/2010
2010-0209 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0193 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0158 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2010-0161 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0157 165.00-00 Deductions For Losses 09/30/2010
2010-0173 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2010-0221 30.00-00 Credit for Qualified Electric Vehicles 09/30/2010
2010-0205 901.01-03 Definition of Income Tax 09/30/2010
2010-0189 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0206 170.14-00 Qualified Conservation Contribution 09/30/2010
2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/30/2010
2010-0202 61.00-00 Gross Income v. Not Gross Income 09/30/2010
2010-0167 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0186 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0215 62.00-00 Adjusted Gross Income Defined 09/30/2010
2010-0183 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0170 1211.00-00 Limitation on Capital Losses 09/30/2010
2010-0176 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0181 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/30/2010
2010-0197 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0178 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0056 3121.02-03 Family Employment 06/25/2010
2010-0131 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 06/25/2010
2010-0083 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/25/2010
2010-0067 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0105 25C.00-00; 25D.00-00 Non-Business Energy Property; Residential Energy Efficient Property 06/25/2010
2010-0057 61.00-00 Gross Income v. Not Gross Income 06/25/2010
2010-0088 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0117 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0136 165.00-00 Deductions For Losses 06/25/2010
2010-0070 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0118 117.00-00 Qualified Scholarships 06/25/2010
2010-0152 871.00-00; 894.00-00 Tax on Nonresident Alien Individuals; Income Affected by Treaty 06/25/2010
2010-0104 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 06/25/2010
2010-0112 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0134 61.22-00 Discharge of Indebtedness 06/25/2010
2010-0086 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0120 3504.00-00 Acts to be Performed by Agents 06/25/2010
2010-0064 36A.00-00 Making Work Pay Credit 06/25/2010
2010-0102 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0150 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions 06/25/2010
2010-0072 36A.00-00 Making Work Pay Credit 06/25/2010
2010-0096 165.00-00 Deductions For Losses 06/25/2010
2010-0144 36A.00-00 Making Work Pay Credit 06/25/2010
2010-0099 25C.00-00 Non-Business Energy Property 06/25/2010
2010-0051 501.02-00 Title-Holding Company 06/25/2010
2010-0054 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 06/25/2010
2010-0073 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0089 3121.04-00 Employees 06/25/2010
2010-0137 36.00-00 First-Time Homebuyer Credit 06/25/2010