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98 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015
    …nditions” are eliminated (following the 2013 proposal), this paragraph is no longer necessary. Form 200 Reporting One commenter suggested that PBGC allow for simplified reporting for Form 200 filings in limited situations, such as when the missed contribution has been made up by the filing due date and the plan has not…
  2. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    …December 31, 2017, is $27,778 ($250,000 − $133,333 − $88,889). (v) For purposes of attributing the $200,000 payment made on January 1, 2020, to services performed in the taxable years of S, the increase in O’s account balance during 2016 is $11,111 ($11,111 – $0); the increase in O’s account balance for 2017 is $16,667…
  3. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
  4. 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…
  5. 101 T.C. 189; 101 T.C. No. 12 — Lee Eng'g Supply Co. v. Commissioner
    IRCCourt RulingsAug 30, 1993related by meaning
    …ngress added sec. 4980(d), in the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 12002(a), 104 Stat. 1388, 1388-562, which imposes a 50-percent tax on an employer reversion unless the employer establishes a "qualified replacement retirement plan". For a new plan to be qualified, it must have as active…
  6. Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2023
    d plans 200 .15 Withdrawal of requests 200 .16 Right to status conference 200 .17 How to request status conference 200 .18 Correct format required 200 SECTION 11. WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR INDIVIDUALLY DESIGNED PLANS? 200 .01 Requesting determination letters 201 .02 Forms 201 .03 Appl…
  7. T.C. Memo. 2007-292 — Hubert Joubert v. Commissioner
    IRCCourt RulingsSep 24, 2007related by meaning
    …f the pension distribution and Social Security benefits, petitioner is liable for 'a deficiency for 2002 that net of withholding exceeds $1,000 . And, because petitioner failed to file a 2001 Federal income tax return, it has not been shown that he had no tax liability in 2001 .
  8. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991related by meaning
    tever source derived, including (but not limited to) the following items: ******* (11) Pensions; SEC. 451. GENERAL RULE FOR TAXABLE YEAR OF INCLUSION. (a) General Rule. — The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under th…
  9. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    Issuers (health insurance company/State combinations) 1,467 $200,000 $293,400,000 $300,000 $440,100,000 TPAs 205 200,000 41,000,000 300,000 61,500,000 Self-funded plans with more than 500 participants that will conduct the comparative analysis themselves 709 200,000 141,800,000 300,000 212,700,000 Self-funded plans wit…
  10. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997related by meaning
    ioner's retirement distribution's being taxed twice. We think petitioners' contention is meritorious. Here we take note of the long-standing principle that double taxation is to be avoided unless expressly intended by Congress. E.g., Maass v. Higgins , 312 U.S. 443, 449 (1941); United States v. Supplee-Biddle Hardware …
  11. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    n from sec. 457 altogether. We note the irony that, on answering brief in another issue in the instant case, petitioners make the following statement: It is improper to resort to legislative history where the statute is clear. U.S. v. Prudential Ins. Co. of America, 461 F.2d 280 (5th Cir. 1972); U.S. v. Marett, 325 F.2…
  12. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …r affected homeworker Minor Substantial Repeated, intentional or knowing Recordkeeping $10-100 $100-200 $200-500 Monetary violations $10-100 $100-200 Employment of homeworkers without a certificate $100-200 $200-500 Other violations of statutes, regulations or employer assurances $10-100 $100-200 $200-500 The maximum p…
  13. 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 …
  14. T.C. Memo. 2012-104 — Jerald W. & Claudia K. White v. Commissioner
    IRCCourt RulingsApr 11, 2012
    …ly noted, the wages listed on the census form were grossly overstated. . In each of the years 1999, 2000, 2001, and 2002, Diogenes paid $200,000 to the xélan 419 plan and the xélan 419 plan remitted equivalent payments to Indianapolis Life. Diogenes paid xélan the $600 anmial administration fee to participate in the xé…
  15. Treas. Reg. § 1.72-17A(ii)(2)(iv)(A) — Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
    IRCRegulationsMar 14, 2019
    … $7,500 $2,500 $900 $300 1975 7,500 2,500 4,000 1,300 1974 7,500 2,500 1,800 700 1973 2,500 2,500 1,200 1,200 1972 2,500 2,500 1,300 1,300 Totals 27,500 12,500 9,200 4,800 (2) The amount of the $54,000 distribution to which subdivision (i)(A) of this subparagraph applies is $20,000, computed as follows: X contributions…
  16. T.C. Memo. 2001-317 — Herbert L. & Jennifer L. Whitehead v. Commissioner
    IRCCourt RulingsDec 20, 2001
    … Burien Nissan acquired an option to purchase over a 30-month period that began in June 1990 the 61,200 Johnston shares (the 61,200 remaining Johnston shares) that Mr. Johnston and Jacque Johnston continued to own after that agreement was effected. The purchase price for the 61,200 remaining Johnston shares under that …
  17. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    y a collective bargaining agreement with Local 200 each an HRA on the same terms (as required by the collective bargaining agreement). (B) Conclusion. The same terms requirement of paragraph (c)(3) of this section is satisfied in this paragraph (f)(1)(ii) ( Example 2) because the employees covered by the collective bar…
  18. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024
    …lls are FEOC-compliant through the physical tracking of the 4,000,000 kg of FEOC-compliant ACM-Z to 200,000 (4,000,000/20) of the battery cells that also contain battery component A, in order to determine which 200,000 battery cells are FEOC-compliant. Alternatively, M may determine which 200,000 battery cells are FEOC…
  19. T.C. Summary Opinion 2020-5 — Tracey Rene Merrell & Christopher L. Merrell v. Commissioner
    IRCCourt RulingsJan 16, 2020related by meaning
    is to be -6included in gross income in the year in which the payment is received rather than in the years to which the payment is attributable, to the extent that application of the formula results in a taxable amount. The election merely provides an alternative method of applying the formula to determine the taxable p…
  20. Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 2, 2024
    … determination letters 199 .02 Forms 199 .03 Application must include a copy of plan and amendments 200 .04 Restatements required 200 .05 Section 414(x) combined plans 200 SECTION 12. WHEN MAY AN ADOPTER OF A PRE-APPROVED PLAN (STANDARDIZED OR NONSTANDARDIZED) SUBMIT A DETERMINATION LETTER APPLICATION? 200 .01 Eligibil…