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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숫자 UILC 주제 출시일
2010-0173 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2010-0172 170.12-07 Expectation of Benefit 09/30/2010
2010-0171 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0170 1211.00-00 Limitation on Capital Losses 09/30/2010
2010-0169 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0168 3402.02-00 Wage Bracket Method 09/30/2010
2010-0167 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0166 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0165 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 09/30/2010
2010-0164 25C.00-00 Non-Business Energy Property 09/30/2010
2010-0163 179.03-01 Dollar Limitation 09/30/2010
2010-0162 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0161 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0160 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0159 36.00-00 First-Time Homebuyer Credit 09/30/2010
2010-0158 213.00-00 Medical, Dental, etc., Expenses 09/30/2010
2010-0157 165.00-00 Deductions For Losses 09/30/2010
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 09/30/2010
2010-0155 6041.01-00; 501.12-03 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 09/30/2010
2010-0154 754.02-00; 9100.15-00 Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/25/2010
2010-0153 170.00-00 Charitable, Etc. Contributions and Gifts 06/25/2010
2010-0152 871.00-00; 894.00-00 Tax on Nonresident Alien Individuals; Income Affected by Treaty 06/25/2010
2010-0151 9114.03-42 United Kingdom 06/25/2010
2010-0150 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions 06/25/2010
2010-0149 36.00-00 First-Time Homebuyer Credit 06/25/2010

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