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
2011-0095 3406.07-00; 3121.04-01 Exceptions to Backup Withholding; Common Law Tests 12/06/2011
2011-0094 501.14-00 Credit Unions 12/06/2011
2011-0093 9999.98-00 Not Able to Identify Under Present List 12/08/2011
2011-0092 104.03-00 Damages 12/06/2011
2011-0091 48.00-00; 25D.00-00 Energy Credit; Reforestation Credit; Residential Energy Efficient Property 12/06/2011
2011-0090 165.00-00 Deductions For Losses 12/06/2011
2011-0089 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 12/06/2011
2011-0088 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 12/06/2011
2011-0087 55.00-00; 56.09-00 Alternative Minimum Tax; Adjustments - Individuals 12/06/2011
2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/06/2011
2011-0085 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2011-0084 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2011-0083 45Q.00-00 Carbon Dioxide Sequestration Credit 12/06/2011
2011-0082 3121.00-00 Definitions 12/06/2011
2011-0081 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2011-0080 9999.98-00 Not Able to Identify Under Present List 12/06/2011
2011-0079 9999.98-00 Not Able to Identify Under Present List 12/27/2011
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 12/06/2011
2011-0077 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/27/2011
2011-0076 3402.03-00 Accountability and Liability of Employer for Failure to Withhold 09/30/2011
2011-0075 3121.01-00 Wages 09/30/2011
2011-0074 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 09/30/2011
2011-0073 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
2011-0072 179D.00-00 Energy Efficient Commercial Building Property Deduction 09/30/2011
2011-0071 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 09/30/2011
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