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62 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    arties at the original contract date.” Notice 88-123, 1988- 2 C.B. at 477. 145 JJ. T he 1988 amendment to section 7805 regarding temporary regulations In 1988, Congress added section 7805(e), which provided: SEC. 7805 (e). Temporary Regulations. -- (1) Issuance. --Any temporary regulation issued by the Secretary shall …
  2. 81 FR 84458 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Material From Greece
    IRCFinal Rules (FR)Nov 23, 2016related by meaning
    above, part 12 of title 19 of the Code of Federal Regulations (19 CFR part 12), is amended as set forth below: PART 12—SPECIAL CLASSES OF MERCHANDISE 1. The general authority citation for part 12 and the specific authority citation for § 12.104g continue to read as follows: Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (…
  3. Ann. 2007-47 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsMay 14, 2007
    …ation 2400 West Bay Drive Largo, FL 33540 11/13/1986 112. Howard, Weil, Labouisse, Friedrichs, Inc. 1100 Paydrus Street Suite 900 New Orleans, LA 70163 12/28/1987 113. Huntleigh Securities Corporation 222 South Central Avenue St. Louis, MO 63102 10/22/1997 114. I.M. Simon & Co. 7730 Forsyth Blvd. Clayton, MO 63105 11/3…
  4. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987related by meaning
    amended and in effect during the years in issue. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. Our references to secs. 371 and 372 of the Judicial Code are to those sections as in effect during 1980 and 1981. Sec. 372 of the Judicial Code was amended twice by acts…
  5. Ann. 2006-45 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsJul 31, 2006
    …ation 2400 West Bay Drive Largo, FL 33540 11/13/1986 107. Howard, Weil, Labouisse, Friedrichs, Inc. 1100 Paydrus Street Suite 900 New Orleans, LA 70163 12/28/1987 108. Huntleigh Securities Corporation 222 South Central Avenue St. Louis, MO 63102 10/22/1997 109. I.M. Simon & Co. 7730 Forsyth Blvd. Clayton, MO 63105 11/3…
  6. Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsSep 12, 2005
    …ation 2400 West Bay Drive Largo, FL 33540 11/13/1986 108. Howard, Weil, Labouisse, Friedrichs, Inc. 1100 Paydrus Street Suite 900 New Orleans, LA 70163 12/28/1987 109. Howe Barnes Investments, Inc. 135 S. LaSalle Street Chicago, IL 60603 7/6/1994 110. Huntleigh Securities Corporation 222 South Central Avenue St. Louis,…
  7. Ann. 2003-54 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsOct 6, 2003
    …400 West Bay Drive Largo, FL 33540 November 13, 1986 102. Howard, Weil, Labouisse, Friedrichs, Inc. 1100 Paydrus Street, Suite 900New Orleans, LA 70163 December 28, 1987 103. Howe Barnes Investments, Inc. 135 S. LaSalle Street Chicago, IL 60603 July 6, 1994 104. Huntleigh Securities Corporation 222 South Central Ave. S…
  8. 167 T.C. No. 4 — Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s) v. Commissioner
    IRCCourt RulingsJul 15, 2026
    … be narrowly applied and its exclusions interpreted broadly.” Boree v. Commissioner, 837 F.3d 1093, 1100 (1 1th Cir. 2016) ( quoting Corn Prods. Ref in . Co. v. Commissioner , 350 U.S. 46, 52 (1955)), aff ’ g in part, rev ’ g in part T.C. Memo. 2014-85. The Eleventh Circuit has explained that this determination
  9. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000related by meaning
    ec. 402(a), 96 Stat. 324, 648, but had to be determined in the Toans’ individual case. Alternatively, petitioners argue, any assessment under the 1980 notice is time barred under section 6501. Petitioners assert that the addition to tax under section 6659 was an affected item - 7 - for 1982 and that the related notice …
  10. Court of Appeals for the Ninth Circuit — Liu v. Kaiser Permanente Employees Pension Plan for the Permanente Medical Group, Inc.
    ERISACourt RulingsAug 31, 2026
    …Welfare Fund, 299 F.3d 686, 689 (8th Cir. 2002) ; Penn v. Howe - Baker Engrs., Inc., 898 F.2d 1096, 1100 (5th Cir. 1990). III. Liu argues that the Complaint plausibly alleg es
  11. T.C. Memo. 2001-9 — WSB Liquidating Corporation v. Commissioner
    IRCCourt RulingsJan 19, 2001
    …4); Enoch v. Commissioner , 57 T.C. 781 (1972); American Properties, Inc. v. Commissioner , 28 T.C. 1100 (1957), affd. per curiam 262 F.2d 150 (9th Cir. 1958). This
  12. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  13. Ann. 2004-72 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsOct 12, 2004
    …400 West Bay Drive Largo, FL 33540 November 13, 1986 105. Howard, Weil, Labouisse, Friedrichs, Inc. 1100 Paydrus Street Suite 900 New Orleans, LA 70163 December 28, 1987 106. Howe Barnes Investments, Inc. 135 S. LaSalle Street Chicago, IL 60603 July 6, 1994 107. Huntleigh Securities Corporation 222 South Central Avenue…
  14. Treas. Reg. § 1.401(a)(4)-3(c)(4) — Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
    IRCRegulationsMay 18, 2016
    …es. The following examples illustrate the rules in this paragraph (c): Example 1.(a) Employer X has 1100 nonexcludable employees, N1 through N1000, who are NHCEs, and H1 through H100, who are HCEs. Employer X maintains Plan A, a defined benefit plan that benefits all of these nonexcludable employees. The normal and mos…
  15. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  16. 81 FR 2086 — Extension of Import Restrictions Imposed on Archaeological Material Originating in Italy and Representing the Pre-Classical, Classical, and Imperial Roman Peri…
    IRCFinal Rules (FR)Jan 15, 2016related by meaning
    notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply. Executive Order 12866 It has been determined that this rule is not a significant regulatory action under Executive Order 12866. Signing Authority This regulation is being issued in accordance…
  17. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…
  18. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991related by meaning
    and sec. 1011A(b)(l) of the Technical and Miscellaneous Revenue Act of 1988 (Pub. L. 100-647, 102 Stat. 3342, 3472), do not affect the instant case.] Sec. 1.72-8. Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee, (a) Contributions in the nature…
  19. 59 T.C. 598; 59 T.C. No. 59 — Thriftimart, Inc. v. Commissioner
    IRCCourt RulingsJan 31, 1973related by meaning
    for any payment of any specific amount to any employee until the conditions of that employee having medical services or being away from work occurred. In Simplified Tax Records, Inc., 41 T.C. 75, 79 (1963), in disallowing a deduction to the taxpayer for a reserve for the estimated future cost of preparing subscribers’ …
  20. T.C. Memo. 1997-389 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsAug 25, 1997related by meaning
    motion for costs was filed out of time and should be "dismissed" for that reason. We reject respondent's contention and do not consider it further. 12 Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 6239(a), 102 Stat. 3342, 3743-3746 is generally applicable to proceedings commenced after …