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
2005-0085 1031.05-00 Deferred Exchanges 06/22/2005
2007-0009 1031.05-00 Deferred Exchanges 03/12/2007
2007-0036 1031.05-00 Deferred Exchanges 09/21/2007
2009-0250 1031.05-00 Deferred Exchanges 12/31/2009
2009-0045 1031.05-00 Deferred Exchanges 03/31/2009
2009-0066 1031.05-00 Deferred Exchanges 06/27/2009
2007-0046 1031.05-00 Deferred Exchanges 12/26/2007
2009-0063 1031.05-00 Deferred Exchanges 06/27/2009
2009-0133 1031.05-00 Deferred Exchanges 09/25/2009
2009-0041 1031.05-00 Deferred Exchanges 03/31/2009
2018-0003 1031.05-00 Deferred Exchanges 03/30/2018
2009-0017 1031.05-00 Deferred Exchanges 03/31/2009
2005-0075 1031.05-00 Deferred Exchanges 06/22/2005
2001-0298 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/10/2001
2019-0026 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/27/2019
2001-0099 457.07-00 Deferred Compensation Plans of State and Local Governments and Tax Exe... 06/29/2001
2003-0184 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/03/2003
2003-0197 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/16/2003
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 12/29/2000
2000-0072 457.03-00 Deferred Compensation Plans of State and Local Governments and Ta 06/30/2000
2002-0222 457.05-09 Index Number: 457.12-01 Deferrals as Property of Employer 2002-0222 Trusts 12/23/2002
2009-0154 165.11-00 Deductions For Losses; Other 09/25/2009
2019-0019 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 09/27/2019
2019-0016 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 06/28/2019
2009-0023 165.00-00 Deductions For Losses 03/31/2009
2010-0157 165.00-00 Deductions For Losses 09/30/2010
2009-0080 165.00-00 Deductions For Losses 06/27/2009
2009-0090 165.00-00 Deductions For Losses 06/27/2009
2009-0092 165.00-00 Deductions For Losses 06/27/2009
2009-0217 165.00-00 Deductions For Losses 12/31/2009
2009-0083 165.00-00 Deductions For Losses 06/27/2009
2009-0067 165.00-00 Deductions For Losses 06/27/2009
2011-0070 165.00-00 Deductions For Losses 09/30/2011
2009-0210 165.00-00 Deductions For Losses 12/31/2009
2009-0068 165.00-00 Deductions For Losses 06/27/2009
2009-0146 165.00-00 Deductions For Losses 09/25/2009
2009-0082 165.00-00 Deductions For Losses 06/27/2009
2010-0213 165.00-00 Deductions For Losses 09/30/2010
2010-0096 165.00-00 Deductions For Losses 06/25/2010
2011-0090 165.00-00 Deductions For Losses 12/06/2011
2010-0136 165.00-00 Deductions For Losses 06/25/2010
2008-0017 165.00-00 Deductions For Losses 06/24/2008
2009-0069 165.00-00 Deductions For Losses 06/27/2009
2009-0075 165.00-00 Deductions For Losses 06/27/2009
2009-0099 165.00-00 Deductions For Losses 06/27/2009
2009-0251 165.00-00 Deductions For Losses 12/31/2009
2010-0041 165.00-00 Deductions For Losses 03/09/2010
2009-0081 165.00-00 Deductions For Losses 06/27/2009
2009-0129 165.00-00 Deductions For Losses 06/27/2009
2009-0065 165.00-00 Deductions For Losses 06/27/2009
2012-0027 165.00-00 Deductions For Losses 07/10/2012
2010-0234 165.00-00 Deductions For Losses 12/30/2010
2009-0074 165.00-00 Deductions For Losses 06/27/2009
2009-0079 165.00-00 Deductions For Losses 06/27/2009
2012-0029 165.00-00 Deductions For Losses 07/10/2012
2012-0033 165.00-00 Deductions For Losses 07/10/2012
2012-0025 165.00-00 Deductions For Losses 07/17/2012
2012-0026 165.00-00 Deductions For Losses 07/10/2012
2009-0064 165.00-00 Deductions For Losses 06/27/2009
2012-0043 165.00-00 Deductions For Losses 06/29/2012
2009-0161 165.00-00 Deductions For Losses 09/25/2009
2000-0138 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooper 09/30/2000
2006-0067 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax; Wages Subject to Withholding; Benefits Provided Under Certain Employee Benefit Plans 08/31/2006
2005-0072 221.00-00 Deduction For Two-Earner Married Couples (Repealed 1986) 06/29/2005
2003-0038 752.02-00 Decrease in Partner's Liabilities 02/27/2003
2012-0023 501.03-29 Dealing in Oil and Gas Properties 06/25/2012
2008-0023 132.04-00 De Minimis Fringe 06/24/2008
2011-0092 104.03-00 Damages 12/06/2011
2002-0211 104.03-00 Damages 12/23/2002
2008-0020 104.03-00 Damages 06/24/2008
2014-0032 104.03-00 Damages 09/26/2014
2002-0234 104.03-00 Damages 12/23/2002
2004-0079 29.00-00 Credits for Producing Fuel From a Nonconventional Source (Section 44 Redesignated as Section 29) 03/29/2004
2014-0022 3302.00-00; 3306.01-00 Credits Against Tax for Contributions to State Unemployment Funds; Employers 06/27/2014
2012-0031 3302.00-00 Credits Against Tax for Contributions to State Unemployment Funds 06/29/2012
2011-0094 501.14-00 Credit Unions 12/06/2011
2010-0221 30.00-00 Credit for Qualified Electric Vehicles 09/30/2010
2000-0299 30.00-00 Credit for Qualified Electric Vehicles 12/29/2000
2011-0073 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
2009-0236 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 12/31/2009
2011-0071 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
2010-0121 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 06/25/2010
2010-0009 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 03/08/2010
2011-0067 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
2000-0402 23.03-01 Credit for Adoption Expenses; Year Credit Allowed - In General; D 12/29/2000
2009-0037 23.00-00 Credit for Adoption Expenses 03/31/2009
2006-0017 61.02-06 Court Awards, Settlements, etc. 03/21/2006
2013-0010 162.15-02 Cost of Materials 03/29/2013
2002-0289 1311.00-00 Correction of Error 12/18/2002
2009-0201 1212.01-00 Corporations 12/31/2009
2002-0167 501.03-05 Corporations 09/30/2002
2002-0138 501.03-05 Corporations 09/25/2002
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
2002-0025 168.19-00 Conventions 03/29/2002
2013-0016 1563.01-00 Controlled Groups 06/28/2013
2011-0009 118.00-00 Contributions to the Capital of a Corporation 03/25/2011
2000-0067 118.00-00 Contributions to the Capital of a Corporation 06/30/2000
2000-0222 194.10-00 Contributions to Employer Liability Trusts; Amortization of Refor 09/30/2000
2016-0051 106.00-00; 5000A.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded); Requirement to Maintain Minimum Essential Coverage 10/12/2016
2014-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/27/2014

Get Adobe Acrobat Reader