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. 

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숫자 UILC 주제 출시일
2006-0066 48A.00-00 Qualifying Advanced Coal Project Credit 09/08/2006
2006-0065 62.02-02 Reimbursements 09/11/2006
2006-0064 25A.00-00 Hope and Lifetime Learning Credits 09/14/2006
2006-0063 1362.02-01 Revocation 08/31/2006
2006-0062 1362.01-03 Late Elections; Reg. 301.7701-3 Classification of Certain Business Entities 08/31/2006
2006-0061 1362.01-03 Late Elections 08/31/2006
2006-0060 61.30-00 Assignments; Damages; Fixed or Determinable Gains, Profits, or Income; Payments to Attorneys; Backup Withholding 08/31/2006
2006-0059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/26/2006
2006-0058 6041.01-00 Persons Engaged in Trade or Business; Mutual or Cooperative Electric Companies 08/30/2006
2006-0057 4941.04-00 Definition of Self-Dealing 08/30/2006
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/31/2006
2006-0055 3401.01-00 Wages Subject to Withholding 08/30/2006
2006-0054 1362.01-03 Late Elections 08/30/2006
2006-0053 1362.01-03 Late Elections 08/30/2006
2006-0052 1362.01-03 Late Elections 08/30/2006
2006-0051 1362.01-03 Late Elections 08/30/2006
2006-0050 1362.01-03 Late Elections 08/30/2006
2006-0049 1362.01-03 Late Elections 08/30/2006
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 08/30/2006
2006-0047 38.00-00 General Business Credit 08/30/2006
2006-0046 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0045 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0044 102.01-00 Definition of Gift, Bequest, Devise, or Inheritance 09/11/2006
2006-0043 162.08-07 Tax Home v. Non-Tax Home 08/30/2006
2006-0042 9999.98-00 Not Able to Identify Under Present List 09/27/2006