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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2020-0015 6428.00-00 Rate Reduction Tax Credit 09/25/2020
2020-0014 401.06-00 Required Distributions 09/25/2020
2020-0013 401.06-00 Required Distributions 09/25/2020
2020-0012 401.06-00 Required Distributions 09/25/2020
2020-0011 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020
2020-0010 164.01-00; 216.03-00 Real Property Taxes; Tenant-Stockholder's Proportionate Share 09/25/2020
2020-0009 125.00-00 Cafeteria Plans 06/26/2020
2020-0008 139.00-00 Disaster Relief Payments 06/26/2020
2020-0007 61.00-00 Gross Income v. Not Gross Income 06/26/2020
2020-0006 223.00-00 Health Savings Accounts 06/26/2020
2020-0005 125.00-00 Cafeteria Plans 06/26/2020
2020-0004 61.00-00 Gross Income v. Not Gross Income 03/27/2020
2020-0003 501.03-00; 501.03-05; 6103.00-00 Religious, Charitable, etc., Institutions and Community Chest; Corporations; Confidentiality and Disclosure of Returns and Return Information 03/27/2020
2020-0002 125.00-00 Cafeteria Plans 03/27/2020
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2019-0029 691.00-00 Recipients of Income in Respect of Decedents 12/27/2019
2019-0028 125.00-00 Cafeteria Plans 12/27/2019
2019-0027 71.00-00; 215.00-00 Alimony--Separate Maintenance Payments; Alimony, etc., Payments 12/27/2019
2019-0026 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/27/2019
2019-0025 1400Z.01-00 Designation of Opportunity Zones 12/27/2019
2019-0024 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 12/27/2019
2019-0023 9999.98-00 Not Able to Identify Under Present List 09/27/2019
2019-0022 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/27/2019
2019-0021 415.00-00; 415.01-08 Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans 09/27/2019
2019-0020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/27/2019