When the UIC parameter is specified on the .TRAN line, then the node voltages specified on the .IC control line are used to compute the capacitor, diode, BJT, JFET, and MOSFET initial conditions. This is equivalent to specifying the IC=... parameter on each device line, but is much more convenient. The IC=... parameter can still be specified and takes precedence over the .IC values. Since no dc bias (initial transient) solution is computed before the transient analysis, one should take care to specify all dc source voltages on the .IC control line if they are to be used to compute device initial conditions.
When the UIC parameter is not specified on the .TRAN control line, the dc bias (initial transient) solution is computed before the transient analysis. In this case, the node voltages specified on the .IC control line is forced to the desired initial values during the bias solution. During transient analysis, the constraint on these node voltages is removed. This is the preferred method since it allows SPICE to compute a consistent dc solution.