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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Номер UILC Тема Дата публикации
2014-0036 1362.01-02; 1362.02-01 Election After Termination; Revocation 09/26/2014
2014-0035 61.00-00; 104.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/26/2014
2014-0034 336.00-00; 337.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation; Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/26/2014
2014-0033 7701.21-00; 877.00-00; 877A.00-00 Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation 09/26/2014
2014-0032 104.03-00 Damages 09/26/2014
2014-0031 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 09/26/2014
2014-0030 9999.98-00 Not Able to Identify Under Present List 09/26/2014
2014-0029 6041.00-00; 61.40-00 Information at Source; Governmental Benefits and Subsidies 09/26/2014
2014-0028 132.10-00 Transit Passes / Van Pools 09/26/2014
2014-0027 3121.02-00 Employment 09/26/2014
2014-0026 83.03-01; 457.08-07; 3121.16-02 Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans 09/26/2014
2014-0025 9999.98-00 Not Able to Identify Under Present List 09/26/2014
2014-0024 61.22-00 Discharge of Indebtedness 09/26/2014
2014-0023 1502.75-00 Filing Requirements 09/26/2014
2014-0022 3302.00-00; 3306.01-00 Credits Against Tax for Contributions to State Unemployment Funds; Employers 06/27/2014
2014-0021 3121.02-10 Student Employee of School, etc. 06/27/2014
2014-0020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/27/2014
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 06/27/2014
2014-0018 61.22-00 Discharge of Indebtedness 06/27/2014
2014-0017 132.08-04 Parking 06/27/2014
2014-0016 117.00-00 Qualified Scholarships 06/27/2014
2014-0015 61.22-00 Discharge of Indebtedness 06/27/2014
2014-0014 61.00-00; 104.00-00; 162.00-00 Gross Income v. Not Gross Income; Compensation for Injuries and Sickness (Excluded v. Not Excluded); Trade or Business (Deductible v. Not Deductible) 06/27/2014
2014-0013 1001.00-00;401.29-01 Determination of Amount of and Recognition of Gain or Loss; Special Antidiscrimination Rules 06/27/2014
2014-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/27/2014