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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
2014-0011 508.02-00 Exceptions 03/28/2014
2014-0010 6041.00-00 Information at Source 03/28/2014
2014-0009 71.00-00 Alimony--Separate Maintenance Payments 03/28/2014
2014-0008 115.00-00 Income of States, Municipalities, etc. 03/28/2014
2014-0007 71.00-00 Alimony--Separate Maintenance Payments 03/28/2014
2014-0006 901.01-00 Allowance of Credit 03/28/2014
2014-0005 213.00-00 Medical, Dental, etc., Expenses 03/28/2014
2014-0004 3121.02-10 Student Employee of School, etc. 03/28/2014
2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/28/2014
2014-0002 1001.00-00; 61.22-00 Determination of Amount of and Recognition of Gain or Loss; Discharge of Indebtedness 03/28/2014
2014-0001 4945.04-06 Expenditure Responsibility 03/28/2014
2013-0037 6041.00-00; 6041.03-00 Information at Source; Fixed or Determinable Gains, Profits, or Income ADMINISTRATION: Authority of officers of Internal Revenue 12/27/2013
2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 12/27/2013
2013-0035 3121.02-00 Employment 12/27/2013
2013-0034 402A.00-00 Optional Treatment of Elective Deferrals 12/27/2013
2013-0033 3121.02-08 Services of Ministers or Members of an Order ADMINISTRATION: Authority of officers of Internal Revenue 09/27/2013
2013-0032 132.10-00 Transit Passes / Van Pools 09/27/2013
2013-0031 3401.00-00; 3504.00-00 Definitions; Acts to be Performed by Agents 09/27/2013
2013-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/27/2013
2013-0029 3306.03-01 Services for U.S. or an Instrumentality Excepted 09/27/2013
2013-0028 9999.98-00 Not Able to Identify Under Present List 09/27/2013
2013-0027 9999.98-00 Not Able to Identify Under Present List 09/27/2013
2013-0026 61.00-00 Gross Income v. Not Gross Income 09/27/2013
2013-0025 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 09/27/2013
2013-0024 9999.98-00 Not Able to Identify Under Present List 09/27/2013

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