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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
2013-0023 3121.01-00; 3401.01-00; 3402.06-00 Wages; Wages Subject to Withholding; Supplemental Payments; ADMINISTRATION: Authority of officers of Internal Revenue 06/28/2013
2013-0022 469.00-00 Passive Activity Losses and Credits Limited 06/28/2013
2013-0021 9114.03-13 Germany 06/28/2013
2013-0020 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 06/28/2013
2013-0019 408.06-00 Distributions 06/28/2013
2013-0018 1001.15-05 Exchange for Stock 06/28/2013
2013-0017 9999.98-00 Not Able to Identify Under Present List 06/28/2013
2013-0016 1563.01-00 Controlled Groups 06/28/2013
2013-0015 2501.00-00; 6039F.00-00 Imposition of Gift Tax (Imposed v. Not Imposed);Notice of Large Gifts Received from Foreign Persons; ADMINISTRATION: Authority of officers of Internal Revenue 03/29/2013
2013-0014 170.14-00 Qualified Conservation Contribution 03/29/2013
2013-0013 61.00-00; 118.00-00 Gross Income v. Not Gross Income; Contributions to the Capital of a Corporation 03/29/2013
2013-0012 9114.03-13 Germany 03/29/2013
2013-0011 213.00-00 Medical, Dental, etc., Expenses 03/29/2013
2013-0010 162.15-02 Cost of Materials 03/29/2013
2013-0009 61.00-00; 111.00-00 Gross Income v. Not Gross Income; Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 03/29/2013
2013-0008 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 03/29/2013
2013-0007 61.00-00; 102.00-00 Gross Income v. Not Gross Income; Gifts and Inheritances 03/29/2013
2013-0006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2013-0005 9999.98-00 Not Able to Identify Under Present List 03/29/2013
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 03/29/2013
2013-0003 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2013-0002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2013-0001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
2012-0072 152.08-02 Release of Exemption 12/28/2012
2012-0071 3121.02-10 Student Employee of School, etc. 12/28/2012

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