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82 documents · 0.38sAllIRCERISAPBGCJoint Board
  1. T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o…
    IRCTreasury DecisionsMay 29, 2007★ strong match
    …50 This document contains corrections to final and temporary regulations (T.D. 9322, 2007-18 I.R.B. 1100) that provide guidance to corporations filing consolidated returns.
  2. 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…
  3. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    er for calendar year 1993 except that the reference to "20% reduction" was changed to "50% percent reduction" in order to reflect changes made to sec. 274(n)(1) by the Omnibus Budget Reconciliation Act of 1993 (OBRA 1993), Pub. L. 103-66, sec. 13209(a), 107 Stat. 469. In this connection, prior to its amendment by OBRA …
  4. 66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner
    IRCCourt RulingsMay 26, 1976related by meaning
    poses of this case, that the credit which petitioner will obtain is precisely equal to the amount of the creditable foreign taxes in terms of dollars. For the reasons stated, we hold that the foreign tax credit available to petitioner for fiscal 1967 should be adjusted to reflect the dollar cost on the payment date of …
  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. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure . Served 01/17/24 2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of $8,476,705 . The notices also determined additions to tax under section 6651(a)(1) and (2) and accurac…
  8. 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…
  9. 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
  10. 72 T.C. 377 — La Mastro v. Commissioner
    IRCCourt RulingsMay 23, 1979related by meaning
    petitioner sought to deduct, as the sole shareholder, the entire net operating loss of $16,946.11 for the initial short taxable year on his Form 1040. We held in Bianchi that the contribution, including the compensation paid to petitioner during the initial 7-day taxable year, was unreasonable and properly disallowed, …
  11. 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
  12. 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
  13. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM January 07, 2004 Number: 200424004 Release Date: 6/11/04 Third Party Contact: Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04 CASE-MIS No.: TAM- 127815-03, CC:ITA:B07 Industry Director ------------------------------------------------ Taxpayer's Name…
  14. 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…
  15. T.C. Summary Opinion 2002-2 — William J. Phillips, Jr. & Matrona A. Phillips v. Commissioner
    IRCCourt RulingsJan 14, 2002★ strong match
    …ty as an ordinary and necessary business expense under section 162, Smith v. Commissioner , 34 T.C. 1100 (1960), affd. per curiam 294 F.2d 957 (5th Cir. 1961); Patton v. Commissioner , 71 T.C. 389 (1978), - 8 - or as a bad debt under section 166, Arrigoni v. Commissioner , 73 T.C. 792, 800 (1980). Furthermore, while pe…
  16. T.C. Memo. 1997-346 — William L. Reese v. Commissioner
    IRCCourt RulingsJul 29, 1997related by meaning
    rences are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issues for decision are (1) whether a pension plan distribution to petitioner is taxable pursuant to section 402(a)(1) and whether petitioner is liable for a 10-perc…
  17. T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen…
    IRCTreasury DecisionsFeb 26, 2007related by meaning
    addition, the notice invites comments from the public regarding all aspects of these provisions. ADMINISTRATIVE Rev. Proc. 2007-21 Rev. Proc. 2007-21 This procedure provides guidance to persons against whom a penalty under section 6707 or 6707A of the Code is assessed, and who may request rescission of those penalties…
  18. 67 T.C. 490 — Wisconsin Nipple & Fabricating Corp. v. Commissioner
    IRCCourt RulingsDec 16, 1976related by meaning
    ed plans. The amounts so allowable may be determined in computing the decision in accordance with Rule 155, Tax Court Rules of Practice and Procedure. Decision will be entered under Rule 155. All statutory references are to the Internal Revenue Code of 1954 as in effect during the years in issue. (b) Retroactivity of R…
  19. 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…
  20. PLR 200548031 — Additional Tax
    IRCPrivate Letter RulingsDec 2, 2005related by meaning
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