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1. 58 T.C. 241 — Estate of Kleemeier v. Commissioner
   IRCCourt RulingsMay 8, 1972
   …impetus for congressional action in this area.” It is clear from the legislative history of section 2039 and the cases dealing with the applicability of this section that an amount which is includable in a decedent’s gross estate under some other section of the estate tax law is not to be excluded from tbe gross estate…
2. 86 T.C. 980; 86 T.C. No. 60 — Estate of Rosenberg v. Commissioner
   IRCCourt RulingsMay 19, 1986
   …er challenges the includability of the $25,000 payment in the decedent’s gross estate under section 2039 of the Code on both statutory and constitutional grounds. It is petitioner’s position that section 2039(a), upon which the Government relies in the first instance for inclusion of the $25,000 payment in the gross es…
3. 61 T.C. 605; 61 T.C. No. 65 — Estate of Silverman v. Commissioner
   IRCCourt RulingsFeb 4, 1974
   …ate of Albright, 356 F. 2d 319 (C.A. 2, 1966), reversing 42 T.C. 643 (1964). The portion of section 2039(c) involved in the Albright case was the provision that “no exclusion shall be allowed for that portion of the value of such amount [amounts payable after death of the decedent under plans described in section 2039(…
4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
5. 76 T.C. 861; 2 Employee Benefits Cas. (BNA) 1450 — Estate of Perl v. Commissioner
   IRCCourt RulingsMay 27, 1981
   …lity policy. Consequently, we do not have before us any question as to the applicability of section 2039(a). See the discussion in both the Second Circuit Court of Appeals and this Court in Estate of Schelberg v. Commissioner, 612 F.2d 25 (2d Cir. 1979), revg. 70 T.C. 690 (1978). We also note that respondent has made n…
6. 29 C.F.R. § 2520.102-1 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
8. 29 C.F.R. § 2520.104-28 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 2530.205 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 82 T.C. 843; 82 T.C. No. 65 — Green v. Commissioner
    IRCCourt RulingsMay 30, 1984
    …ruling that public schools were not section 501(c)(3) organizations on the applicability of section 2039(c)(3) to public school employees. Since the language of section 2039(c)(3) and that of section 403(b) were substantially identical in 1961 (see note 9 supra), the broad analysis used by the Senate in describing its …
12. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
13. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
15. 50 T.C. 585 — Brooks v. Commissioner
    IRCCourt RulingsJul 22, 1968
    … includable in decedent’s gross estate for estate tax purposes. Petitioner relies upon Code section 2039(c) (l) to exclude the full amount of decedent’s interest in the plan from his gross estate. Respondent argues that decedent’s interest in the plan was payable to him in monthly installments over a period of 180 mont…
16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
17. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
18. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]