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.
도움말 찾기
숫자 UILC 주제 출시일
2009-0193 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0192 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
2009-0190 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0189 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
2009-0187 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0186 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0185 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0184 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
2009-0182 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0181 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
2009-0179 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0178 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/31/2009
2009-0177 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
2009-0175 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0174 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0173 6432.00-00 COBRA Premium Assistance 09/25/2009
2009-0172 36A.00-00 Making Work Pay Credit 09/25/2009
2009-0171 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0170 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0169 36A.00-00 Making Work Pay Credit 09/25/2009
2009-0168 132.10-00 Transit Passes / Van Pools 09/25/2009
2009-0167 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0166 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 09/25/2009
2009-0165 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 09/25/2009
2009-0164 112.00-00 Combat Pay (Excluded v. Not Excluded) 09/25/2009
2009-0163 6428.00-00; 36A.00-00 Rate Reduction Tax Credit; Making Work Pay Credit 09/25/2009
2009-0162 1221.00-00 Capital Asset v. Not a Capital Asset 09/25/2009
2009-0161 165.00-00 Deductions For Losses 09/25/2009
2009-0160 86.01-03 Modified Adjusted Gross Income 09/25/2009
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2009-0158 179.01-00 Section 179 Property 09/25/2009
2009-0157 174.05-00 Change in Election 09/25/2009
2009-0156 6051.00-00 Receipts for Employees 09/25/2009
2009-0155 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0154 165.11-00 Deductions For Losses; Other 09/25/2009
2009-0153 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0152 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0151 451.14-06; 1272.00-00 Interest; Current Inclusion in Income of Original Issue Discount 09/25/2009
2009-0150 170.10-01 Individuals 09/25/2009
2009-0149 6051.00-00 Receipts for Employees 09/25/2009
2009-0148 6051.00-00 Receipts for Employees 09/25/2009
2009-0147 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0146 165.00-00 Deductions For Losses 09/25/2009
2009-0145 6051.00-00 Receipts for Employees 09/25/2009
2009-0144 6051.00-00 Receipts for Employees 09/25/2009
2009-0143 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0142 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 09/25/2009
2009-0141 132.03-00, 274.08-00, 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2009-0140 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0139 61.40-00 Governmental Benefits and Subsidies 09/25/2009
2009-0138 164.12-00 Other 09/25/2009
2009-0137 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0136 132.00-00 Certain Fringe Benefits 09/25/2009
2009-0135 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0134 61.00-00; 104.00-00; 1033.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Involuntary Conversion 09/25/2009
2009-0133 1031.05-00 Deferred Exchanges 09/25/2009
2009-0132 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0131 36.00-00 First-Time Homebuyer Credit 09/25/2009
2009-0130 174.05-00 Change in Election 09/25/2009
2009-0129 165.00-00 Deductions For Losses 06/27/2009
2009-0128 170.14-00 Qualified Conservation Contribution 06/27/2009
2009-0127 170.12-03 Partial Interests in Property 06/27/2009
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/27/2009
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2009-0124 61.00-00 Gross Income v. Not Gross Income 06/27/2009
2009-0123 265.02-01 State Taxes 06/27/2009
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 06/27/2009
2009-0121 3402.05-00 Withholding Exemptions and Exemption Certificates 06/27/2009
2009-0120 671.02-00 Persons Treated as Grantors 06/27/2009
2009-0119 62.02-02 Reimbursements 06/27/2009
2009-0118 6041.00-00 Information at Source 06/27/2009
2009-0117 61.09-24 Moving Expenses 06/27/2009
2009-0116 170.04-00 Unreimbursed Expenditures 06/27/2009
2009-0115 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 06/27/2009
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0113 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0112 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/27/2009
2009-0111 165.10-00 Insolvent Financial Institutions 06/27/2009
2009-0110 1402.12-00 Termination Payments to Insurance Agents 06/27/2009
2009-0109 312.01-00 Computations of Earnings and Profits 06/27/2009
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 06/27/2009
2009-0107 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2009-0105 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 06/27/2009
2009-0103 3121.02-10 Student Employee of School, etc. 06/27/2009
2009-0102 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0101 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0100 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0099 165.00-00 Deductions For Losses 06/27/2009
2009-0098 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0097 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0096 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 06/27/2009
2009-0095 165.07-02 Presidentially Declared Disaster Areas 06/27/2009
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009