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.
Information Letters are not Private Letter Rulings. These are informal responses to inquiries and are not binding.
Apr 2009 - IRS Information Letter 2009-0060 - Taxpayer inquires as to whether dissolution of partnership precludes the replacement property from meeting the “held for investment” requirement
Apr 2009 - IRS Information Letter 2009-0041 - Taxpayer is unable to get financing for a replacement property due to credit crisis
Apr 2009 - IRS Information Letter 2009-0017 - Taxpayer is unable to complete exchange due to bankruptcy of QI