"An "information " is a statement issued either by the Associate office or by a director. It calls attention to a well-established interpretation or principle of tax law (including a tax treaty) without applying it to a specific set of facts. An is advisory only and has no binding effect on the Service. An may be issued if the taxpayer's inquiry indicates a need for general information or if the taxpayer's request does not meet the requirements for a letter ruling or a determination letter, and the Service thinks general information will help the taxpayer." (Internal Revenue Manual, § 18.104.22.168)
The following citation resources may be informative.
Below are links to select sources offering information letters.