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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2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
2018-0003 1031.05-00 Deferred Exchanges 03/30/2018
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2017-0026 415.01-02 Adjustment to Benefit 09/29/2017
2017-0025 213.00-00 Medical, Dental, etc., Expenses 09/29/2017
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2017-0022 162.33-02 Qualifying Events 09/29/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0019 3121.02-09 Employee of Charitable, etc., Organizations 09/29/2017
2017-0018 408.03-00 Rollover Contributions 06/30/2017
2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017
2017-0016 61.00-00 Gross Income v. Not Gross Income 06/30/2017
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 06/30/2017
2017-0014 165.08-00 Wagering Losses 06/30/2017
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017
2017-0012 3121.16-02 Nonqualified Deferred Compensation Plans 06/30/2017
2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017