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
2004-0078 1362.01-03 Late Elections 03/29/2004
2005-0157 1362.01-03 Late Elections 09/22/2005
2005-0138 1362.01-03 Late Elections 09/07/2005
2004-0157 1362.01-03 Late Elections 09/13/2004
2004-0014 1362.01-03 Late Elections 03/12/2004
2005-0168 1362.01-03 Late Elections 09/22/2005
2003-0282 1362.01-03 Late Elections 12/23/2003
2005-0041 1362.01-03 Late Elections 03/22/2005
2015-0029 1362.01-03 Late Elections 09/25/2015
2005-0100 1362.01-03 Late Elections 06/22/2005
2004-0073 1362.01-03 Late Elections 03/29/2004
2005-0159 1362.01-03 Late Elections 09/21/2005
2005-0140 1362.01-03 Late Elections 09/07/2005
2004-0159 1362.01-03 Late Elections 09/13/2004
2004-0016 1362.01-03 Late Elections 03/12/2004
2004-0199 1362.01-03 Late Elections 12/22/2004
2004-0071 1362.01-03 Late Elections 03/29/2004
2005-0191 1362.01-03 Late Elections 09/22/2005
2005-0044 1362.01-03 Late Elections 03/22/2005
2016-0065 1362.01-03 Late Elections 10/12/2016
2010-0248 1362.01-03 Late Elections 12/30/2010
2004-0162 1362.01-03 Late Elections 09/13/2004
2004-0019 1362.01-03 Late Elections 03/12/2004
2005-0095 1362.01-03 Late Elections 06/22/2005
2005-0154 1362.01-03 Late Elections 09/22/2005
2004-0011 1362.01-03 Late Elections 03/12/2004
2006-0052 1362.01-03 Late Elections 08/30/2006
2003-0280 1362.01-03 Late Elections 12/22/2003
2004-0223 1362.01-03 Late Elections 12/22/2004
2004-0095 1362.01-03 Late Elections 06/28/2004
2005-0175 1362.01-03 Late Elections 09/22/2005
2005-0167 1362.01-03 Late Elections 09/22/2005
2005-0148 1362.01-03 Late Elections 09/22/2005
2005-0020 1362.01-03 Late Elections 03/22/2005
2005-0060 1362.01-03 Late Elections 03/24/2005
2004-0024 1362.01-03 Late Elections 03/15/2004
2006-0049 1362.01-03 Late Elections 08/30/2006
2003-0277 1362.01-03 Late Elections 12/22/2003
2004-0103 1362.01-03 Late Elections 06/29/2004
2004-0143 1362.01-03 Late Elections 09/13/2004
2004-0183 1362.01-03 Late Elections 12/23/2004
2003-0257 1362.01-03 Late Elections 12/20/2003
2005-0178 1362.01-03 Late Elections 09/22/2005
2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 12/22/2004
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 08/31/2006
2006-0078 168.36-00 Lease Term 09/11/2006
2006-0073 168.36-00 Lease Term 09/08/2006
2001-0049 501.38-00 Legislative and Political Propaganda Activities 03/30/2001
2004-0169 501.38-00 Legislative and Political Propaganda Activities 12/21/2004
2010-0122 3111.00-00 Liability and Payment of Employer Tax 06/25/2010
2001-0153 3111.00-00 Liability and Payment of Employer Tax 06/29/2001
2010-0198 3111.00-00 Liability and Payment of Employer Tax 09/30/2010
2001-0291 2002.00-00 Liability v. No Liability for Payment 12/10/2001
2024-0018 7702.00-00 Life Insurance Contract Defined 12/27/2024
2024-0019 7702.00-00 Life Insurance Contract Defined 12/27/2024
2025-0003 7702.00-00 Life Insurance Contract Defined 03/27/2025
2024-0008 7702.00-00; 7702A.00-00 Life Insurance Contract Defined; Modified Endowment Contracts 06/28/2024
2002-0034 117.05-00 Limitation 03/29/2002
2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/24/2016
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2003-0169 213.06-00 Limitation For Medicines And Drugs 09/03/2003
2009-0100 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0076 1211.00-00 Limitation on Capital Losses 06/27/2009
2011-0007 1211.00-00 Limitation on Capital Losses 03/25/2011
2005-0016 1211.00-00 Limitation on Capital Losses 03/21/2005
2010-0170 1211.00-00 Limitation on Capital Losses 09/30/2010
2005-0120 1211.00-00 Limitation on Capital Losses 09/22/2005
2009-0089 1211.00-00 Limitation on Capital Losses 06/27/2009
2002-0205 1211.00-00 Limitation on Capital Losses 12/23/2002
2009-0078 1211.00-00 Limitation on Capital Losses 06/27/2009
2010-0007 1211.00-00; 355.01-00 Limitation on Capital Losses; Spin-Off 03/17/2010
2004-0193 280F.00-00 Limitation on Investment Tax Credit and Depreciation for Luxury Automobiles Limitation Where Certain Property Used for Personal Purposes 12/22/2004
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 09/25/2009
2004-0088 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 06/28/2004
2001-0271 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/10/2001
2004-0082 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 06/28/2004
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/08/2017
2010-0039 165.04-00; 165.04-02 Limitations on Losses of Individuals - Casualty and Theft; Net Casualty Loss 03/09/2010
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 03/31/2009
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2000
2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018
2019-0021 415.00-00; 415.01-08 Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans 09/27/2019
2004-0121 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/14/2004
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
2002-0269 56.10-00 Limitations on Itemized Deductions 12/18/2002
2009-0196 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0204 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0180 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2010-0165 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 09/30/2010
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0188 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0199 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0207 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0191 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0183 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0176 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0208 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0198 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009