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
2009-0054 168.36-00 R 1986 Lease Term 03/31/2009
2009-0053 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0052 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0051 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0050 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0049 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0046 25.00-00 Interest on Certain Home Mortgages (Credit for) 03/31/2009
2009-0045 1031.05-00 Deferred Exchanges 03/31/2009
2009-0044 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0043 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0042 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0041 1031.05-00 Deferred Exchanges 03/31/2009
2009-0040 1221.00-00 Capital Asset v. Not a Capital Asset 03/31/2009
2009-0039 139.00-00 Disaster Relief Payments 03/31/2009
2009-0038 170.00-00 Charitable, Etc. Contributions and Gifts 03/31/2009
2009-0037 23.00-00 Credit for Adoption Expenses 03/31/2009
2009-0036 170.18-00 Recordkeeping and Return Requirements 03/31/2009
2009-0035 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0034 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0033 9999.98-00 Not Able to Identify Under Present List 03/31/2009
2009-0032 36.00-00 First-Time Homebuyer Credit 03/31/2009
2009-0031 3301.00-00 Rate of Tax 03/31/2009
2009-0030 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/31/2009