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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编号 UILC 主题 发布日期
2009-0104 122.00-00 Certain Reduced Uniform Services Retirement Pay 06/27/2009
2009-0103 3121.02-10 Student Employee of School, etc. 06/27/2009
2009-0102 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0101 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0100 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0099 165.00-00 Deductions For Losses 06/27/2009
2009-0098 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0097 36A.00-00; 9999.92-00 Making Work Pay Credit; Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0096 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 06/27/2009
2009-0095 165.07-02 Presidentially Declared Disaster Areas 06/27/2009
2009-0094 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/27/2009
2009-0093 112.00-00 Combat Pay (Excluded v. Not Excluded) 06/27/2009
2009-0092 165.00-00 Deductions For Losses 06/27/2009
2009-0091 3301.00-00 Rate of Tax 06/27/2009
2009-0090 165.00-00 Deductions For Losses 06/27/2009
2009-0089 1211.00-00 Limitation on Capital Losses 06/27/2009
2009-0088 164.00-00 Taxes 06/27/2009
2009-0087 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0086 36.00-00 First-Time Homebuyer Credit 06/27/2009
2009-0085 61.00-00; 108.00-00; 108.01-02; 108.01-03; 6050P.00-00 Gross Income v. Not Gross Income; Income From Discharge of Indebtedness; Insolvent Taxpayer; Qualified Business Indebtedness; Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/27/2009
2009-0084 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 06/27/2009
2009-0083 165.00-00 Deductions For Losses 06/27/2009
2009-0082 165.00-00 Deductions For Losses 06/27/2009
2009-0081 165.00-00 Deductions For Losses 06/27/2009
2009-0080 165.00-00 Deductions For Losses 06/27/2009