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.

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Number UILC Subject Release Date
2009-0029 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0028 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0027 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009
2009-0026 170.09-00 Donees of Charitable Contributions in General 03/31/2009
2009-0025 165.04-00; 165.06-00; 165.10-00 Limitations on Losses of Individuals - Casualty and Theft; Worthless Securities; Insolvent Financial Institutions 03/31/2009
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0023 165.00-00 Deductions For Losses 03/31/2009
2009-0022 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0021 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0020 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 03/31/2009
2009-0019 55.00-00 Alternative Minimum Tax 03/31/2009
2009-0018 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0017 1031.05-00 Deferred Exchanges 03/31/2009
2009-0016 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2009
2009-0015 9114.03-42 U.S. Tax Conventions; Income Tax Treaties; United Kingdom 01/02/2009
2009-0014 61.00-00 Gross Income v. Not Gross Income 01/02/2009
2009-0013 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0012 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2009-0011 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0010 213.00-00 Medical, Dental, etc., Expenses 01/02/2009
2009-0009 9999.98-00 Not Able to Identify Under Present List 01/02/2009
2009-0008 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 01/02/2009
2009-0007 61.00-00 Gross Income v. Not Gross Income 01/02/2009
2009-0006 112.00-00 Combat Pay (Excluded v. Not Excluded) 01/02/2009
2009-0005 9999.98-00 Not Able to Identify Under Present List 01/02/2009