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
2009-0129 165.00-00 Deductions For Losses 06/27/2009
2009-0128 170.14-00 Qualified Conservation Contribution 06/27/2009
2009-0127 170.12-03 Partial Interests in Property 06/27/2009
2009-0126 61.00-00; 108.05-00; 6050P.00-00 Gross Income v. Not Gross Income; Student Loans; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/27/2009
2009-0125 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2009-0124 61.00-00 Gross Income v. Not Gross Income 06/27/2009
2009-0123 265.02-01 State Taxes 06/27/2009
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 06/27/2009
2009-0121 3402.05-00 Withholding Exemptions and Exemption Certificates 06/27/2009
2009-0120 671.02-00 Persons Treated as Grantors 06/27/2009
2009-0119 62.02-02 Reimbursements 06/27/2009
2009-0118 6041.00-00 Information at Source 06/27/2009
2009-0117 61.09-24 Moving Expenses 06/27/2009
2009-0116 170.04-00 Unreimbursed Expenditures 06/27/2009
2009-0115 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 06/27/2009
2009-0114 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0113 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0112 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/27/2009
2009-0111 165.10-00 Insolvent Financial Institutions 06/27/2009
2009-0110 1402.12-00 Termination Payments to Insurance Agents 06/27/2009
2009-0109 312.01-00 Computations of Earnings and Profits 06/27/2009
2009-0108 62.00-00; 63.00-00 Adjusted Gross Income Defined; Taxable Income Defined 06/27/2009
2009-0107 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0106 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/27/2009
2009-0105 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009