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.
Find Help
Number UILC Subject Release Date
2006-0080 134.03-00 Other Benefits Not Excludable 09/14/2006
2006-0079 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0078 168.36-00 Lease Term 09/11/2006
2006-0077 1362.01-03 Late Elections 09/11/2006
2006-0076 1362.01-03 Late Elections 09/14/2006
2006-0075 1362.01-03 Late Elections 09/11/2006
2006-0074 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0073 168.36-00 Lease Term 09/08/2006
2006-0072 3401.06-04 Industry Practice 09/08/2006
2006-0071 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0070 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0069 3121.01-00 Wages 09/14/2006
2006-0068 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
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
2006-0066 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2006-0065 62.02-02 Reimbursements 09/11/2006
2006-0064 25A.00-00 Hope and Lifetime Learning Credits 09/14/2006
2006-0063 1362.02-01 Revocation 08/31/2006
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 08/31/2006
2006-0061 1362.01-03 Late Elections 08/31/2006
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 08/31/2006
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/26/2006
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 08/30/2006
2006-0057 4941.04-00 Definition of Self-Dealing 08/30/2006
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/31/2006
2006-0055 3401.01-00 Wages Subject to Withholding 08/30/2006
2006-0054 1362.01-03 Late Elections 08/30/2006
2006-0053 1362.01-03 Late Elections 08/30/2006
2006-0052 1362.01-03 Late Elections 08/30/2006
2006-0051 1362.01-03 Late Elections 08/30/2006
2006-0050 1362.01-03 Late Elections 08/30/2006
2006-0049 1362.01-03 Late Elections 08/30/2006
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 08/30/2006
2006-0047 38.00-00 General Business Credit 08/30/2006
2006-0046 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0045 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 09/11/2006
2006-0043 162.08-07 Tax Home v. Non-Tax Home 08/30/2006
2006-0042 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0041 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 08/30/2006
2006-0040 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 09/27/2006
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 08/30/2006
2006-0038 48.01-01 In General 08/30/2006
2006-0037 3121.00-00 Definitions 08/30/2006
2006-0036 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0035 451.20-00 Cash Method 08/30/2006
2006-0034 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0033 409A.00-00 Nonqualified Deferred Compensation 08/30/2006
2006-0032 61.00-00 Gross Income v. Not Gross Income 08/30/2006
2006-0031 7701.00-00 Definitions 08/30/2006
2006-0030 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0029 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0028 1033.00-00 Involuntary Conversion 03/21/2006
2006-0027 102.00-00 Gifts and Inheritances 03/21/2006
2006-0026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 03/21/2006
2006-0025 3121.00-00 Definitions 04/03/2006
2006-0024 61.40-00 Governmental Benefits and Subsidies 03/21/2006
2006-0023 3401.01-01 Back Pay 03/21/2006
2006-0022 1402.02-00 Self-Employment Income 03/21/2006
2006-0021 3101.00-00 Rate and Measure of Employee Tax 03/21/2006
2006-0020 461.15-00 Accrual of Real Property Taxes 03/21/2006
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2006
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/21/2006
2006-0017 61.02-06 Court Awards, Settlements, etc. 03/21/2006
2006-0016 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2006-0015 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/03/2006
2006-0014 451.14-00 Constructive Receipt 03/21/2006
2006-0013 6103.01-00 General Rule 04/03/2006
2006-0012 74.00-00 Prizes and Awards 03/21/2006
2006-0011 9999.98-00 Not Able to Identify Under Present List 03/21/2006
2006-0010 9999.98-00 Not Able to Identify Under Present List 03/21/2006
2006-0009 86.02-00 Social Security Benefit 04/03/2006
2006-0008 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2006
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 04/03/2006
2006-0006 6041.00-00 Information at Source 03/21/2006
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 04/03/2006
2006-0004 409A.00-00 Nonqualified Deferred Compensation 03/21/2006
2006-0003 501.03-08 Educational Organizations 03/21/2006
2006-0002 501.09-01 Permissible Benefits 03/21/2006
2006-0001 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 03/21/2006
2005-0222 45.00-00 Electricity Produced from Certain Renewable Sources 12/28/2005
2005-0221 39.04-02 Carrybacks 12/28/2005
2005-0220 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/28/2005
2005-0219 82.00-00 Reimbursement for Expenses of Moving 12/28/2005
2005-0218 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) 12/28/2005
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 12/28/2005
2005-0216 61.30-03 Anticipatory Assignment of Income 12/28/2005
2005-0215 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 12/28/2005
2005-0214 6041.00-00 Information at Source 12/15/2005
2005-0213 61.00-00 Gross Income v. Not Gross Income 12/15/2005
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 12/15/2005
2005-0211 3121.02-11 Nonresident Aliens 12/28/2005
2005-0210 1397.00-00 Empowerment Zone - Other definitions and special rules 12/28/2005
2005-0209 1400I.00-00 Commercial Revitalization Deduction 12/28/2005
2005-0208 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 12/15/2005
2005-0207 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 12/15/2005
2005-0206 6103.01-00 General Rule 12/28/2005
2005-0205 170.19-00 Other 12/15/2005
2005-0204 3121.16-02 Nonqualified Deferred Compensation Plans 12/15/2005
2005-0203 6103.01-00 General Rule 12/14/2005