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Number UILC Subject Release Date
Number 2024-0022 UILC 446.00-00 Subject General Rule for Methods of Accounting (Permissible v. Not Permissible) Release Date 12/27/2024
Number 2024-0021 UILC 121.00-00 Subject Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) Release Date 12/27/2024
Number 2024-0020 UILC 213.05-10 Subject Long Term Care Release Date 12/27/2024
Number 2024-0019 UILC 7702.00-00 Subject Life Insurance Contract Defined Release Date 12/27/2024
Number 2024-0018 UILC 7702.00-00 Subject Life Insurance Contract Defined Release Date 12/27/2024
Number 2024-0017 UILC 72.20-00; 408.00-00; 408.06-00 Subject Tax on Early Distributions from Qualified Retirement Plans; Individual Retirement Accounts; Distributions Release Date 12/27/2024
Number 2024-0016 UILC 401.29-00 Subject Cash or Deferred Arrangements Release Date 10/23/2024
Number 2024-0015 UILC 72.00-00; 408.06-00; 408.08-00 Subject Tax on Early Distributions from Qualified Retirement Plans; Distributions; Tax Treatment of Accounts and Annuities Release Date 10/23/2024
Number 2024-0014 UILC 174.00-00 Subject Research and Experimental Expenditures (Deductible v. Not Deductible) Release Date 10/23/2024
Number 2024-0013 UILC 9999.98-00 Subject Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue Release Date 10/23/2024
Number 2024-0012 UILC 9999.98-00 Subject Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue Release Date 10/23/2024
Number 2024-0011 UILC 894.12-00 Subject Competent Authority Proceedings Release Date 06/28/2024
Number 2024-0010 UILC 83.00-00; 9999.98-00; 3401.00-00 Subject Property Transferred in Connection With Performance of Services; Not Able to Identify Under Present List; Definitions Release Date 06/28/2024
Number 2024-0009 UILC 132.05-00 Subject Other Individuals Treated as Employees Release Date 06/28/2024
Number 2024-0008 UILC 7702.00-00; 7702A.00-00 Subject Life Insurance Contract Defined; Modified Endowment Contracts Release Date 06/28/2024
Number 2024-0007 UILC 170.07-07 Subject Capital Gain Property Authority of officers of Internal Revenue Release Date 05/21/2024
Number 2024-0006 UILC 3121.01-00; 9999.98-00 Subject Wages; Not Able to Identify Under Present List Release Date 05/21/2024
Number 2024-0005 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 05/21/2024
Number 2024-0004 UILC 132.00-00; 132.08-04; 132.10-00 Subject Certain Fringe Benefits; Parking; Transit Passes / Van Pools Release Date 05/21/2024
Number 2024-0003 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 05/21/2024
Number 2024-0002 UILC 9114.03-09 Subject Denmark Release Date 05/21/2024
Number 2024-0001 UILC 102.00-00; 61.00-00 Subject Gifts and Inheritances; Gross Income v. Not Gross Income Release Date 05/21/2024
Number 2023-0016 UILC 529A.00-00 Subject Qualified ABLE Programs Release Date 12/29/2023
Number 2023-0015 UILC 3402.11-00 Subject Payments Other Than Wages Release Date 12/29/2023
Number 2023-0014 UILC 601.00-00 R 1976 Subject (Repealed--1976 Act) Special Deduction for Bank Affiliates Release Date 12/29/2023
Number 2023-0013 UILC 104.13-00 Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) Release Date 12/29/2023
Number 2023-0012 UILC 3121.00-00 Subject Definitions Release Date 11/17/2023
Number 2023-0011 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 11/17/2023
Number 2023-0010 UILC 1033.09-00 Subject Special Rule For Drought-Afflicted Livestock Release Date 11/17/2023
Number 2023-0009 UILC 4974.00-00 Subject Excise Tax on Certain Accumulations in Qualified Retirement Plans Release Date 11/17/2023
Number 2023-0008 UILC 162.13-00 Subject Employees Release Date 11/17/2023
Number 2023-0007 UILC 529.00-00 Subject Qualified State Tuition Programs Release Date 06/30/2023
Number 2023-0006 UILC 6041.00-00; 61.00-00 Subject Information at Source; Gross Income v. Not Gross Income Release Date 06/30/2023
Number 2023-0005 UILC 3134.00-00 Subject Employee Retention Credit for Employers due to COVID-19 Release Date 06/30/2023
Number 2023-0004 UILC 3134.00-00 Subject Employee Retention Credit for Employers due to COVID-19 Release Date 03/31/2023
Number 2023-0003 UILC 529A.00-00 Subject Qualified ABLE Programs Release Date 03/31/2023
Number 2023-0002 UILC 3121.01-00; 3306.03-00; 3401.01-00 Subject Wages; Employment; Wages Subject to Withholding Release Date 03/31/2023
Number 2023-0001 UILC 3504.00-00; 3134.00-00 Subject Acts to be Performed by Agents; Employee Retention Credit for Employers due to COVID-19 Release Date 03/31/2023
Number 2022-0007 UILC 529A.00-00 Subject Qualified ABLE Programs Release Date 06/24/2022
Number 2022-0006 UILC 410.02-00 Subject Eligibility Release Date 06/24/2022
Number 2022-0005 UILC 213.00-00 Subject Medical, Dental, etc., Expenses Release Date 03/25/2022
Number 2022-0004 UILC 401.06-00 Subject Required Distributions Release Date 03/25/2022
Number 2022-0003 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 03/25/2022
Number 2022-0002 UILC 125.00-00; 132.00-00 Subject Cafeteria Plans; Certain Fringe Benefits Release Date 03/25/2022
Number 2022-0001 UILC 3134.00-00 Subject Employee Retention Credit for Employers due to COVID-19 Release Date 03/25/2022
Number 2021-0029 UILC 7701.18-00 Subject Income Tax Return Prepayer Release Date 12/30/2021
Number 2021-0028 UILC 501.09-00 Subject Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Release Date 12/30/2021
Number 2021-0027 UILC 132.10-00 Subject Transit Passes / Van Pools Release Date 12/30/2021
Number 2021-0026 UILC 36B.00-00 Subject Refundable Credit for Coverage under a Qualified Health Plan Release Date 12/30/2021
Number 2021-0025 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 12/30/2021
Number 2021-0024 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 12/30/2021
Number 2021-0023 UILC 223.00-00 Subject Health Savings Accounts Release Date 09/24/2021
Number 2021-0022 UILC 122.00-00 Subject Certain Reduced Uniform Services Retirement Pay Release Date 09/24/2021
Number 2021-0021 UILC 72.20-00 Subject Tax on Early Distributions from Qualified Retirement Plans Release Date 09/24/2021
Number 2021-0020 UILC 408.08-00 Subject Tax Treatment of Accounts and Annuities Release Date 09/24/2021
Number 2021-0019 UILC 85.00-00 Subject Unemployment Compensation Release Date 09/24/2021
Number 2021-0018 UILC 9999.99-99 Subject Issues in Case Not Yet Identified Release Date 09/24/2021
Number 2021-0017 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 09/24/2021
Number 2021-0016 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 09/24/2021
Number 2021-0015 UILC 7873.00-00 Subject Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. Release Date 09/24/2021
Number 2021-0014 UILC 223.00-00 Subject Health Savings Accounts Release Date 06/25/2021
Number 2021-0013 UILC 125.00-00 Subject Cafeteria Plans Release Date 06/25/2021
Number 2021-0012 UILC 262.00-00 Subject Personal, Living, and Family Expenses Release Date 06/25/2021
Number 2021-0011 UILC 4980H.00-00 Subject Shared Responsibility for Employers Regarding Health Coverage Release Date 06/25/2021
Number 2021-0010 UILC 139B.00-00 Subject Benefits Provided to Volunteer Firefighters and Emergency Medical Responders Release Date 06/25/2021
Number 2021-0009 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 06/25/2021
Number 2021-0008 UILC 223.00-00 Subject Health Savings Accounts Release Date 06/25/2021
Number 2021-0007 UILC 408.06-00 Subject Distributions Release Date 06/25/2021
Number 2021-0006 UILC 79.00-00 Subject Group-Term Life Insurance--Employees (Payments Included v. Not Included) Release Date 06/25/2021
Number 2021-0005 UILC 125.00-00 Subject Cafeteria Plans Release Date 06/25/2021
Number 2021-0004 UILC 125.00-00 Subject Cafeteria Plans Release Date 06/25/2021
Number 2021-0003 UILC 125.00-00 Subject Cafeteria Plans Release Date 06/25/2021
Number 2021-0002 UILC 125.00-00 Subject Cafeteria Plans Release Date 06/25/2021
Number 2021-0001 UILC 21.00-00 Subject (Former Section 44A Redesignated as Section 21) Expenses for Household and Dependent Care Services Necessary for Gainful Employment Release Date 06/25/2021
Number 2020-0036 UILC 165.07-00 Subject Disaster Losses Release Date 12/31/2020
Number 2020-0035 UILC 401.06-00 Subject Required Distributions Release Date 12/31/2020
Number 2020-0034 UILC 411.00-00 Subject Minimum Vesting Standards Release Date 12/31/2020
Number 2020-0033 UILC 401.00-00 Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan Release Date 12/31/2020
Number 2020-0032 UILC 401.06-00 Subject Required Distributions Release Date 12/31/2020
Number 2020-0031 UILC 132.10-00 Subject Transit Passes / Van Pools Release Date 12/31/2020
Number 2020-0030 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 12/31/2020
Number 2020-0029 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 12/31/2020
Number 2020-0028 UILC 401.06-00 Subject Required Distributions Release Date 12/31/2020
Number 2020-0027 UILC 125.00-00 Subject Cafeteria Plans Release Date 12/31/2020
Number 2020-0026 UILC 401.06-00 Subject Required Distributions Release Date 12/31/2020
Number 2020-0025 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 09/25/2020
Number 2020-0024 UILC 132.00-00; 132.08-04; 132.10-00 Subject Certain Fringe Benefits; Parking; Transit Passes / Van Pools Release Date 09/25/2020
Number 2020-0023 UILC 125.00-00 Subject Cafeteria Plans Release Date 09/25/2020
Number 2020-0022 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0021 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0020 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0019 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0018 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0017 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0016 UILC 104.00-00 Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) Release Date 09/25/2020
Number 2020-0015 UILC 6428.00-00 Subject Rate Reduction Tax Credit Release Date 09/25/2020
Number 2020-0014 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0013 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0012 UILC 401.06-00 Subject Required Distributions Release Date 09/25/2020
Number 2020-0011 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 09/25/2020