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.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 2010-0143 UILC 446.04-06; 9100.10-01 Тема Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods Дата публикации 06/25/2010
Номер 2010-0142 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0141 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 06/25/2010
Номер 2010-0140 UILC 61.00-00; 74.00-00 Тема Gross Income v. Not Gross Income; Prizes and Awards Дата публикации 06/25/2010
Номер 2010-0139 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0138 UILC 85.00-00 Тема Unemployment Compensation Дата публикации 06/25/2010
Номер 2010-0137 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0136 UILC 165.00-00 Тема Deductions For Losses Дата публикации 06/25/2010
Номер 2010-0135 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 06/25/2010
Номер 2010-0134 UILC 61.22-00 Тема Discharge of Indebtedness Дата публикации 06/25/2010
Номер 2010-0133 UILC 61.00-00; 25D.00-00 Тема Gross Income v. Not Gross Income; Residential Energy Efficient Property Дата публикации 06/25/2010
Номер 2010-0132 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0131 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0130 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0129 UILC 213.00-00 Тема Medical, Dental, etc., Expenses Дата публикации 06/25/2010
Номер 2010-0128 UILC 1.01-00; 2.04-00; 871.02-07 Тема Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income Дата публикации 06/25/2010
Номер 2010-0127 UILC 446.04-06; 9100.10-01 Тема Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) Дата публикации 06/25/2010
Номер 2010-0126 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0125 UILC 1.00-00 Тема Tax Imposed Дата публикации 06/25/2010
Номер 2010-0124 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0123 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 06/25/2010
Номер 2010-0122 UILC 3111.00-00 Тема Liability and Payment of Employer Tax Дата публикации 06/25/2010
Номер 2010-0121 UILC 30D.00-00 Тема Credit for New Qualified Plug in Electric Vehicles Дата публикации 06/25/2010
Номер 2010-0120 UILC 3504.00-00 Тема Acts to be Performed by Agents Дата публикации 06/25/2010
Номер 2010-0119 UILC 164.00-00 Тема Taxes Дата публикации 06/25/2010
Номер 2010-0118 UILC 117.00-00 Тема Qualified Scholarships Дата публикации 06/25/2010
Номер 2010-0117 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0116 UILC 3504.00-00 Тема Acts to be Performed by Agents Дата публикации 06/25/2010
Номер 2010-0115 UILC 162.08-00; 170.15-00 ; 213.05-01 Тема Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel Дата публикации 06/25/2010
Номер 2010-0114 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 06/25/2010
Номер 2010-0113 UILC 25A.00-00 Тема Hope and Lifetime Learning Credits Дата публикации 06/25/2010
Номер 2010-0112 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0111 UILC 25D.00-00; 136.00-00 Тема Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities Дата публикации 06/25/2010
Номер 2010-0110 UILC 165.04-00 Тема Limitations on Losses of Individuals - Casualty and Theft Дата публикации 06/25/2010
Номер 2010-0109 UILC 25D.00-00; 136.00-00 Тема Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities Дата публикации 06/25/2010
Номер 2010-0108 UILC 152.08-00 Тема Support Test for Children of Divorced Parents Дата публикации 06/25/2010
Номер 2010-0107 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0106 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0105 UILC 25C.00-00; 25D.00-00 Тема Non-Business Energy Property; Residential Energy Efficient Property Дата публикации 06/25/2010
Номер 2010-0104 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0103 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0102 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0101 UILC 3121.02-02; 3401.02-02 Тема Foreign Agricultural Workers; Agricultural Labor Дата публикации 06/25/2010
Номер 2010-0100 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0099 UILC 25C.00-00 Тема Non-Business Energy Property Дата публикации 06/25/2010
Номер 2010-0098 UILC 25C.00-00 Тема Non-Business Energy Property Дата публикации 06/25/2010
Номер 2010-0097 UILC 3402.19-00 Тема Other Дата публикации 06/25/2010
Номер 2010-0096 UILC 165.00-00 Тема Deductions For Losses Дата публикации 06/25/2010
Номер 2010-0095 UILC 3402.19-00 Тема Other Дата публикации 06/25/2010
Номер 2010-0094 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0093 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0092 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0091 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0090 UILC 3401.04-00 Тема Employer-Employee Relationship Дата публикации 06/25/2010
Номер 2010-0089 UILC 3121.04-00 Тема Employees Дата публикации 06/25/2010
Номер 2010-0088 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0087 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0086 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0085 UILC 25C.00-00; 25D.00-00 Тема Non-Business Energy Property; Residential Energy Efficient Property Дата публикации 06/25/2010
Номер 2010-0084 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0083 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0082 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0081 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0080 UILC 213.00-00 Тема Medical, Dental, etc., Expenses Дата публикации 06/25/2010
Номер 2010-0079 UILC 3121.04-01 Тема Common Law Tests Дата публикации 06/25/2010
Номер 2010-0078 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0077 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0076 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0075 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0074 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0073 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0072 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0071 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0070 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0069 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0068 UILC 165.04-00 Тема Limitations on Losses of Individuals - Casualty and Theft Дата публикации 06/25/2010
Номер 2010-0067 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0066 UILC 136.00-00 Тема Energy Conservation Subsidies Provided by Public Utilities Дата публикации 06/25/2010
Номер 2010-0065 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0064 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0063 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0062 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0061 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0060 UILC 152.08-02 Тема Release of Exemption Дата публикации 06/25/2010
Номер 2010-0059 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0058 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0057 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 06/25/2010
Номер 2010-0056 UILC 3121.02-03 Тема Family Employment Дата публикации 06/25/2010
Номер 2010-0055 UILC 36.00-00 Тема First-Time Homebuyer Credit Дата публикации 06/25/2010
Номер 2010-0054 UILC 61.00-00; 118.00-00 Тема Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation Дата публикации 06/25/2010
Номер 2010-0053 UILC 36A.00-00 Тема Making Work Pay Credit Дата публикации 06/25/2010
Номер 2010-0052 UILC 501.03-00; 7701.00-00 Тема Religious, Charitable, etc., Institutions and Community Chest Definitions Дата публикации 06/25/2010
Номер 2010-0051 UILC 501.02-00 Тема Title-Holding Company Дата публикации 06/25/2010
Номер 2010-0050 UILC 6104.00-00 Тема Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) Дата публикации 06/25/2010
Номер 2010-0049 UILC 6655.01-00 Тема Failure to Pay Estimated Tax Дата публикации 06/25/2010
Номер 2010-0048 UILC 3121.00-00 Тема Definitions Дата публикации 03/10/2010
Номер 2010-0047 UILC 7701.00-00 Тема Definitions Дата публикации 03/23/2010
Номер 2010-0046 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/09/2010
Номер 2010-0045 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/09/2010
Номер 2010-0044 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 03/09/2010