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Number UILC Subject Release Date
2025-0005 401.00-00; 414.16-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Qualified Domestic Relations Orders 06/27/2025
2025-0004 3121.16-02 Nonqualified Deferred Compensation Plans 06/27/2025
2025-0003 7702.00-00 Life Insurance Contract Defined 03/27/2025
2025-0002 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/28/2025
2025-0001 529.00-00 Qualified State Tuition Programs 03/17/2025
2024-0022 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/27/2024
2024-0021 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 12/27/2024
2024-0020 213.05-10 Long Term Care 12/27/2024
2024-0019 7702.00-00 Life Insurance Contract Defined 12/27/2024
2024-0018 7702.00-00 Life Insurance Contract Defined 12/27/2024
2024-0017 72.20-00; 408.00-00; 408.06-00 Tax on Early Distributions from Qualified Retirement Plans; Individual Retirement Accounts; Distributions 12/27/2024
2024-0016 401.29-00 Cash or Deferred Arrangements 10/23/2024
2024-0015 72.00-00; 408.06-00; 408.08-00 Tax on Early Distributions from Qualified Retirement Plans; Distributions; Tax Treatment of Accounts and Annuities 10/23/2024
2024-0014 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 10/23/2024
2024-0013 9999.98-00 Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue 10/23/2024
2024-0012 9999.98-00 Not Able to Identify Under Present List ADMINISTRATION: Authority of officers of Internal Revenue 10/23/2024
2024-0011 894.12-00 Competent Authority Proceedings 06/28/2024
2024-0010 83.00-00; 9999.98-00; 3401.00-00 Property Transferred in Connection With Performance of Services; Not Able to Identify Under Present List; Definitions 06/28/2024
2024-0009 132.05-00 Other Individuals Treated as Employees 06/28/2024
2024-0008 7702.00-00; 7702A.00-00 Life Insurance Contract Defined; Modified Endowment Contracts 06/28/2024
2024-0007 170.07-07 Capital Gain Property Authority of officers of Internal Revenue 05/21/2024
2024-0006 3121.01-00; 9999.98-00 Wages; Not Able to Identify Under Present List 05/21/2024
2024-0005 9999.98-00 Not Able to Identify Under Present List 05/21/2024
2024-0004 132.00-00; 132.08-04; 132.10-00 Certain Fringe Benefits; Parking; Transit Passes / Van Pools 05/21/2024
2024-0003 61.00-00 Gross Income v. Not Gross Income 05/21/2024