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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尋求幫助
編號 UILC 主題 發布日期
2006-0041 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 08/30/2006
2006-0040 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 09/27/2006
2006-0039 50.02-03 Property Used by Tax-Exempt Organizations 08/30/2006
2006-0038 48.01-01 In General 08/30/2006
2006-0037 3121.00-00 Definitions 08/30/2006
2006-0036 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0035 451.20-00 Cash Method 08/30/2006
2006-0034 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0033 409A.00-00 Nonqualified Deferred Compensation 08/30/2006
2006-0032 61.00-00 Gross Income v. Not Gross Income 08/30/2006
2006-0031 7701.00-00 Definitions 08/30/2006
2006-0030 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0029 9999.98-00 Not Able to Identify Under Present List 09/27/2006
2006-0028 1033.00-00 Involuntary Conversion 03/21/2006
2006-0027 102.00-00 Gifts and Inheritances 03/21/2006
2006-0026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 03/21/2006
2006-0025 3121.00-00 Definitions 04/03/2006
2006-0024 61.40-00 Governmental Benefits and Subsidies 03/21/2006
2006-0023 3401.01-01 Back Pay 03/21/2006
2006-0022 1402.02-00 Self-Employment Income 03/21/2006
2006-0021 3101.00-00 Rate and Measure of Employee Tax 03/21/2006
2006-0020 461.15-00 Accrual of Real Property Taxes 03/21/2006
2006-0019 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2006
2006-0018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/21/2006
2006-0017 61.02-06 Court Awards, Settlements, etc. 03/21/2006