Information Letters
Instructions:
More Information:
| An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf. |
| More about Information Letters |
| NOTE: Information letters are advisory only and have no binding effect on the IRS. |
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2009-0062 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/31/2009 |
| 2009-0061 | 170.02-00 | Value of Contribution | 03/31/2009 |
| 2009-0060 | 1031.01-00 | Property Held For Productive Use or Investment | 03/31/2009 |
| 2009-0059 | 179.02-00 | Election | 03/31/2009 |
| 2009-0058 | 1362.00-00 | Election by Small Business Corporation | 03/31/2009 |
| 2009-0057 | 1362.01-02 | Election After Termination | 03/31/2009 |
| 2009-0056 | 1362.01-02 | Election After Termination | 03/31/2009 |
| 2009-0055 | 312.01-00 | Computations of Earnings and Profits | 03/31/2009 |
| 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 |
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