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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编号 UILC 主题 发布日期
2010-0148 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 06/25/2010
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/25/2010
2010-0146 132.08-04; 132.10-00 Parking; Transit Passes / Van Pools 06/25/2010
2010-0145 6041.00-00 Information at Source 06/25/2010
2010-0144 36A.00-00 Making Work Pay Credit 06/25/2010
2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 06/25/2010
2010-0142 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0141 61.00-00 Gross Income v. Not Gross Income 06/25/2010
2010-0140 61.00-00; 74.00-00 Gross Income v. Not Gross Income; Prizes and Awards 06/25/2010
2010-0139 36A.00-00 Making Work Pay Credit 06/25/2010
2010-0138 85.00-00 Unemployment Compensation 06/25/2010
2010-0137 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0136 165.00-00 Deductions For Losses 06/25/2010
2010-0135 6402.00-00 Authority to Make Credits or Refunds 06/25/2010
2010-0134 61.22-00 Discharge of Indebtedness 06/25/2010
2010-0133 61.00-00; 25D.00-00 Gross Income v. Not Gross Income; Residential Energy Efficient Property 06/25/2010
2010-0132 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0131 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0130 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0129 213.00-00 Medical, Dental, etc., Expenses 06/25/2010
2010-0128 1.01-00; 2.04-00; 871.02-07 Citizens or Residents; Nonresident Aliens; Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 06/25/2010
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 06/25/2010
2010-0126 36.00-00 First-Time Homebuyer Credit 06/25/2010
2010-0125 1.00-00 Tax Imposed 06/25/2010
2010-0124 36.00-00 First-Time Homebuyer Credit 06/25/2010