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
2005-0013 1033.00-00 Involuntary Conversion 03/30/2005
2005-0012 3121.04-16 Agent Drivers 03/21/2005
2005-0011 9999.98-00 Not Able to Identify Under Present List 03/21/2005
2005-0010 457.09-04 Transfers Between Plans 03/21/2005
2005-0009 9999.98-00 Not Able to Identify Under Present List 03/21/2005
2005-0008 9999.98-00 Not Able to Identify Under Present List 03/21/2005
2005-0007 86.01-02 Taxpayers to Whom Applies 03/21/2005
2005-0006 61.40-00 Governmental Benefits and Subsidies 03/21/2005
2005-0005 61.40-00 Governmental Benefits and Subsidies 03/21/2005
2005-0004 170.19-00 Other 03/30/2005
2005-0003 61.00-00 Gross Income v. Not Gross Income 03/21/2005
2005-0002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/21/2005
2005-0001 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/30/2005
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 12/23/2004
2004-0233 1362.01-03 Late Elections 12/22/2004
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 12/22/2004
2004-0231 9999.98-00 Not Able to Identify Under Present List 12/22/2004
2004-0230 1031.06-00 Multi-Party Exchanges 12/22/2004
2004-0229 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0228 1362.01-03 Late Elections 12/22/2004
2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 12/22/2004
2004-0226 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0225 1362.02-01 Revocation 12/22/2004
2004-0224 1362.01-03 Late Elections 12/22/2004