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Number UILC Subject Release Date
2022-0005 213.00-00 Medical, Dental, etc., Expenses 03/25/2022
2022-0004 401.06-00 Required Distributions 03/25/2022
2022-0003 61.00-00 Gross Income v. Not Gross Income 03/25/2022
2022-0002 125.00-00; 132.00-00 Cafeteria Plans; Certain Fringe Benefits 03/25/2022
2022-0001 3134.00-00 Employee Retention Credit for Employers due to COVID-19 03/25/2022
2021-0029 7701.18-00 Income Tax Return Prepayer 12/30/2021
2021-0028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/30/2021
2021-0027 132.10-00 Transit Passes / Van Pools 12/30/2021
2021-0026 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/30/2021
2021-0025 9999.98-00 Not Able to Identify Under Present List 12/30/2021
2021-0024 9999.98-00 Not Able to Identify Under Present List 12/30/2021
2021-0023 223.00-00 Health Savings Accounts 09/24/2021
2021-0022 122.00-00 Certain Reduced Uniform Services Retirement Pay 09/24/2021
2021-0021 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 09/24/2021
2021-0020 408.08-00 Tax Treatment of Accounts and Annuities 09/24/2021
2021-0019 85.00-00 Unemployment Compensation 09/24/2021
2021-0018 9999.99-99 Issues in Case Not Yet Identified 09/24/2021
2021-0017 61.00-00 Gross Income v. Not Gross Income 09/24/2021
2021-0016 9999.98-00 Not Able to Identify Under Present List 09/24/2021
2021-0015 7873.00-00 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 09/24/2021
2021-0014 223.00-00 Health Savings Accounts 06/25/2021
2021-0013 125.00-00 Cafeteria Plans 06/25/2021
2021-0012 262.00-00 Personal, Living, and Family Expenses 06/25/2021
2021-0011 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/25/2021
2021-0010 139B.00-00 Benefits Provided to Volunteer Firefighters and Emergency Medical Responders 06/25/2021
2021-0009 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/25/2021
2021-0008 223.00-00 Health Savings Accounts 06/25/2021
2021-0007 408.06-00 Distributions 06/25/2021
2021-0006 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 06/25/2021
2021-0005 125.00-00 Cafeteria Plans 06/25/2021
2021-0004 125.00-00 Cafeteria Plans 06/25/2021
2021-0003 125.00-00 Cafeteria Plans 06/25/2021
2021-0002 125.00-00 Cafeteria Plans 06/25/2021
2021-0001 21.00-00 (Former Section 44A Redesignated as Section 21) Expenses for Household and Dependent Care Services Necessary for Gainful Employment 06/25/2021
2020-0036 165.07-00 Disaster Losses 12/31/2020
2020-0035 401.06-00 Required Distributions 12/31/2020
2020-0034 411.00-00 Minimum Vesting Standards 12/31/2020
2020-0033 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/31/2020
2020-0032 401.06-00 Required Distributions 12/31/2020
2020-0031 132.10-00 Transit Passes / Van Pools 12/31/2020
2020-0030 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/31/2020
2020-0029 9999.98-00 Not Able to Identify Under Present List 12/31/2020
2020-0028 401.06-00 Required Distributions 12/31/2020
2020-0027 125.00-00 Cafeteria Plans 12/31/2020
2020-0026 401.06-00 Required Distributions 12/31/2020
2020-0025 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020
2020-0024 132.00-00; 132.08-04; 132.10-00 Certain Fringe Benefits; Parking; Transit Passes / Van Pools 09/25/2020
2020-0023 125.00-00 Cafeteria Plans 09/25/2020
2020-0022 401.06-00 Required Distributions 09/25/2020
2020-0021 401.06-00 Required Distributions 09/25/2020
2020-0020 401.06-00 Required Distributions 09/25/2020
2020-0019 401.06-00 Required Distributions 09/25/2020
2020-0018 401.06-00 Required Distributions 09/25/2020
2020-0017 401.06-00 Required Distributions 09/25/2020
2020-0016 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/25/2020
2020-0015 6428.00-00 Rate Reduction Tax Credit 09/25/2020
2020-0014 401.06-00 Required Distributions 09/25/2020
2020-0013 401.06-00 Required Distributions 09/25/2020
2020-0012 401.06-00 Required Distributions 09/25/2020
2020-0011 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/25/2020
2020-0010 164.01-00; 216.03-00 Real Property Taxes; Tenant-Stockholder's Proportionate Share 09/25/2020
2020-0009 125.00-00 Cafeteria Plans 06/26/2020
2020-0008 139.00-00 Disaster Relief Payments 06/26/2020
2020-0007 61.00-00 Gross Income v. Not Gross Income 06/26/2020
2020-0006 223.00-00 Health Savings Accounts 06/26/2020
2020-0005 125.00-00 Cafeteria Plans 06/26/2020
2020-0004 61.00-00 Gross Income v. Not Gross Income 03/27/2020
2020-0003 501.03-00; 501.03-05; 6103.00-00 Religious, Charitable, etc., Institutions and Community Chest; Corporations; Confidentiality and Disclosure of Returns and Return Information 03/27/2020
2020-0002 125.00-00 Cafeteria Plans 03/27/2020
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2019-0029 691.00-00 Recipients of Income in Respect of Decedents 12/27/2019
2019-0028 125.00-00 Cafeteria Plans 12/27/2019
2019-0027 71.00-00; 215.00-00 Alimony--Separate Maintenance Payments; Alimony, etc., Payments 12/27/2019
2019-0026 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/27/2019
2019-0025 1400Z.01-00 Designation of Opportunity Zones 12/27/2019
2019-0024 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 12/27/2019
2019-0023 9999.98-00 Not Able to Identify Under Present List 09/27/2019
2019-0022 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/27/2019
2019-0021 415.00-00; 415.01-08 Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans 09/27/2019
2019-0020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/27/2019
2019-0019 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 09/27/2019
2019-0018 170.14-00 Qualified Conservation Contribution 09/27/2019
2019-0017 24.00-00 Child Tax Credit 09/27/2019
2019-0016 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 06/28/2019
2019-0015 223.00-00 Health Savings Accounts 06/28/2019
2019-0014 3121.02-07 Mandatory Coverage of State, etc., Employees 06/28/2019
2019-0013 125.00-00 Cafeteria Plans 06/28/2019
2019-0012 1402.00-00; 1402.05-00; 107.00-00; 107.01-00; 3401.02-00; 3401.04-02; 3121.04-01 Definitions; Ministers, Members of Religious Orders, Christian Science Practitioners (Election); Rental Value of Parsonage (Excluded v. Not Excluded); Rental Allowance; Renumeration Not Subject to Withholding; Employee v. Not an Employee; Common Law Tests 06/28/2019
2019-0011 61.00-00 Gross Income v. Not Gross Income 06/28/2019
2019-0010 6053.00-00 Reporting of Tips 06/28/2019
2019-0009 501.12-00 Local Benevolent Life Insurance Associations, etc. 06/28/2019
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2019-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019
2019-0005 213.00-00 Medical, Dental, etc., Expenses 03/29/2019
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2019-0002 132.10-00 Transit Passes / Van Pools 03/29/2019
2019-0001 1400Z.01-00 Designation of Opportunity Zones 03/29/2019
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018