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.
Buscar ayuda
Número UILC Asunto Fecha de publicación
2011-0084 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2011-0082 3121.00-00 Definitions 12/06/2011
2011-0081 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2011-0080 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2011-0079 9999.98-00 Not Able to Identify Under Present List 12/27/2011
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 12/06/2011
2011-0077 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/27/2011
2011-0076 3402.03-00 Accountability and Liability of Employer for Failure to Withhold 09/30/2011
2011-0075 3121.01-00 Wages 09/30/2011
2011-0074 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 09/30/2011
2011-0073 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/30/2011
2011-0071 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
2011-0070 165.00-00 Deductions For Losses 09/30/2011
2011-0069 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 09/30/2011
2011-0068 61.00-00 Gross Income v. Not Gross Income 09/30/2011
2011-0067 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
2011-0066 61.00-00 Gross Income v. Not Gross Income 09/30/2011
2011-0065 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 09/30/2011
2011-0064 3121.02-10 Student Employee of School, etc. 09/30/2011
2011-0063 61.00-00 Gross Income v. Not Gross Income 09/30/2011
2011-0062 274.08-00 Substantiation 09/30/2011
2011-0061 274.08-00 Substantiation 09/30/2011
2011-0060 36.00-00 First-Time Homebuyer Credit 06/24/2011
2011-0059 25D.00-00 Residential Energy Efficient Property 06/24/2011
2011-0058 3121.02-10 Student Employee of School, etc. 06/24/2011
2011-0057 132.01-00 No Additional Cost Service 06/24/2011
2011-0056 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 06/24/2011
2011-0054 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2011-0053 61.00-00; 108.05-00 Gross Income v. Not Gross Income; Student Loans 06/24/2011
2011-0052 6048.00-00 Returns as to Certain Foreign Trusts 06/24/2011
2011-0051 9114.03-12; 871.00-00; 871.02-12 France; Tax on Nonresident Alien Individuals; Certain Annuities Received Under Qualified Plans 06/24/2011
2011-0050 362.00-00; 362.01-01 Basis to Corporations; Estimation of Basis 06/24/2011
2011-0049 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2011-0048 25C.00-00 Non-Business Energy Property 06/24/2011
2011-0047 122.00-00 Certain Reduced Uniform Services Retirement Pay 06/24/2011
2011-0046 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2011-0045 213.05-00 Medical Care 06/24/2011
2011-0044 3121.02-07 Mandatory Coverage of State, etc., Employees 06/24/2011
2011-0043 36A.00-00 Making Work Pay Credit 06/24/2011
2011-0042 36.00-00 First-Time Homebuyer Credit 06/24/2011
2011-0041 9999.98-00 Not Able to Identify Under Present List 06/24/2011
2011-0040 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/24/2011
2011-0039 170.00-00 Charitable, Etc. Contributions and Gifts 06/24/2011
2011-0038 63.01-00 Standard Deduction 06/24/2011
2011-0037 152.08-00 Support Test for Children of Divorced Parents 06/24/2011
2011-0036 61.00-00 Gross Income v. Not Gross Income 06/24/2011
2011-0035 213.00-00 Medical, Dental, etc., Expenses 06/24/2011
2011-0034 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 06/24/2011
2011-0033 162.08-02 Away From Home v. Not Away From Home 06/24/2011
2011-0032 1211.01-00 Classification of Assets 06/24/2011
2011-0031 25D.00-00; 61.00-00; 136.00-00 Residential Energy Efficient Property; Gross Income v. Not Gross Income; Energy Conservation Subsidies Provided by Public Utilities 06/24/2011
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 06/24/2011
2011-0029 36.00-00 First-Time Homebuyer Credit 03/25/2011
2011-0028 172.01-00 Carryback and Carryover 03/25/2011
2011-0027 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0026 36A.00-00 Making Work Pay Credit 03/25/2011
2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/25/2011
2011-0024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 03/25/2011
2011-0023 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 03/25/2011
2011-0022 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0021 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0020 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0019 25D.00-00; 48.00-00 Residential Energy Efficient Property; Energy Credit; Reforestation Credit 03/25/2011
2011-0018 36A.00-00 Making Work Pay Credit 03/25/2011
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/25/2011
2011-0016 25C.00-00 Non-Business Energy Property 03/25/2011
2011-0015 25C.00-00 Non-Business Energy Property 03/25/2011
2011-0014 213.00-00 Medical, Dental, etc., Expenses 03/25/2011
2011-0013 455.00-00; 455.02-00 Prepaid Subscription Income; Election 03/25/2011
2011-0012 61.00-00 Gross Income v. Not Gross Income 03/25/2011
2011-0011 3121.02-00 Employment 03/25/2011
2011-0010 25D.00-00 Residential Energy Efficient Property 03/25/2011
2011-0009 118.00-00 Contributions to the Capital of a Corporation 03/25/2011
2011-0008 30B.00-00 Alternative Technology Motor Vehicles Credit (incl. qualified fuel cell, advanced lean burn technology, hybrid, and alternative fuel vehicles) 03/25/2011
2011-0007 1211.00-00 Limitation on Capital Losses 03/25/2011
2011-0006 25C.00-00 Non-Business Energy Property 03/25/2011
2011-0005 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 03/25/2011
2011-0004 168.00-00 Modified Accelerated Cost Recovery System 03/25/2011
2011-0003 36.00-00 First-Time Homebuyer Credit 03/25/2011
2011-0002 3201.00-00 Rate and Measure of Tax on Employees 03/25/2011
2011-0001 25C.00-00 Non-Business Energy Property 03/25/2011
2010-0254 9999.98-00 Not Able to Identify Under Present List 12/30/2010
2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 12/30/2010
2010-0252 122.00-00 Certain Reduced Uniform Services Retirement Pay 12/30/2010
2010-0250 109.01-00 Involuntary Conversions 12/30/2010
2010-0249 1362.02-01 Revocation 12/30/2010
2010-0248 1362.01-03 Late Elections 12/30/2010
2010-0247 36.00-00 Compensation for Injuries and Sickness 12/30/2010
2010-0246 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/30/2010
2010-0245 1.11-00 Maximum Capital Gains Rate 12/30/2010
2010-0244 25C.00-00 Non-Business Energy Property 12/30/2010
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 12/30/2010
2010-0242 162.05-21 Reimbursement of Another's Legal Expenses 12/30/2010
2010-0241 9999.98-00 Not Able to Identify Under Present List 12/30/2010
2010-0240 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/30/2010
2010-0239 3121.02-10 Student Employee of School, etc. 12/30/2010
2010-0238 25C.00-00 Non-Business Energy Property 12/30/2010

Get Adobe Acrobat Reader