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  1. ERISA § 602 (29 U.S.C. § 1162) — Continuation coverage
    ERISACode / StatuteJan 6, 2025
    For purposes of section 1161 of this title, the term "continuation coverage" means coverage under the plan which meets the following requirements: (1) (1) Type of benefit coverage The coverage must consist of coverage which, as of the time the coverage is being provided, is identical to the coverage provided under the …
  2. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    48 F.2d 306, 310 (9th Cir. 1945), affg. a Memorandum Opinion of this Court dated Jan. 5, 1943; Standard Knitting Mills, Inc. v. Commissioner, 141 F.2d 195, 198-199 (6th Cir. 1944), affg. 47 B.T.A. 295 (1942). Generally, new issues may not be raised in a Rule 155 computation. Harris v. Commissioner, 99 T.C. 121, 123 (19…
  3. 77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
    IRCFinal Rules (FR)Dec 28, 2012
    CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 6. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 7. In § 602.101, paragraph (b) is amended by adding the following entry in numerical order to the table to read as follows: § 602.101 OMB Control numbers. * * * * *…
  4. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
    IRCFinal Rules (FR)Sep 19, 2013
    …2012, and before January 1, 2014. § 1.1016-3T [Removed] Par. 32. Section 1.1016-3T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 33. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 34. In § 602.101, paragraph (b) is amended by adding th…
  5. T.C. Memo. 2013-10 — Robert A. & Pearl Fletcher v. Commissioner
    IRCCourt RulingsJan 14, 2013related by meaning
    sonable compensation and therefore not deductible under section 162 (and thereby section 404), the 10% section 4972 excise tax applies to that extent. V. Section 6651(a)(1) and (2) Additions to Tax Respondent contends that the corporation is liable for section 6651(a)(1) failure to file additions to tax of $10,050.95 a…
  6. 75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
    IRCFinal Rules (FR)Jul 6, 2010
    …pt entity after May 17, 2006. § 301.6033-5T [Removed] Par. 14. Section 301.6033-5T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 15. The authority citation for part 602 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 16. In § 602.101, paragraph (b) is amend…
  7. 83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
    IRCFinal Rules (FR)Jul 30, 2018
    …st sentences of paragraphs (e) and (f)(2)(ii) apply to contributions made after July 30, 2018. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 11. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 12. In § 602.101, paragraph (b) is amended by adding in…
  8. 80 FR 35207 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014
    IRCFinal Rules (FR)Jun 19, 2015
    …une 17, 2015. (k) Expiration date. The applicability of this section expires on June 15, 2018. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 3. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805 Par. 4. In § 602.101, paragraph (b) is amended by adding the f…
  9. 79 FR 37633 — Longevity Annuity Contracts
    IRCFinal Rules (FR)Jul 2, 2014
    …tive/applicability date. This section applies to contracts purchased on or after July 2, 2014. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 8. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805 * * * Par. 9. In § 602.101, paragraph (b) is amended by adding…
  10. 75 FR 27122 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 Under the Patient Protection and A…
    IRCFinal Rules (FR)May 13, 2010
    …after September 23, 2010. (i) Expiration date. This section expires on or before May 13, 2013. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 5. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 6. In § 602.101, paragraph (b) is amended by adding the …
  11. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997related by meaning
    l section references are to the Internal Revenue Code in effect for 1991, the taxable year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. 2 Sec. 4980A imposes a 15-percent excise tax on excess distributions from qualified retirement plans. This tax is included within ch. 43 of the I…
  12. 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…
  13. 76 FR 52442 — Summary of Benefits and Coverage and the Uniform Glossary
    IRCProposed Rules (FR)Proposed Aug 22, 2011
    …12. See § 54.9815-1251T(d), providing that this section applies to grandfathered health plans. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 3. The authority citation for part 602 continues to read in part as follows: Authority: 26 U.S.C. 7805. * * * Par. 4. Section 602.101(b) is amended by adding…
  14. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995related by meaning
    -2503 at 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995); see also Conway v. United States , supra ; cf. Wheeler v. Commissioner , T.C. Memo. 1993-561. 6 We observe that the definition of "qualified total distribution" set forth in section 402(a)(5)(E)(i)(II) incorporates the definition of "lump sum distribution" set fort…
  15. T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio…
    IRCTreasury DecisionsAug 13, 2018
    …st sentences of paragraphs (e) and (f)(2)(ii) apply to contributions made after July 30, 2018. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 11. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 12. In § 602.101, paragraph (b) is amended by adding in…
  16. 75 FR 43330 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient…
    IRCFinal Rules (FR)Jul 23, 2010
    …te as may be provided in final regulations or other action published in the Federal Register . PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 3. The authority citation for part 602 continues to read in part as follows: Authority: 26 U.S.C. 7805. Par. 4. Section 602.101(b) is amended by adding the f…
  17. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    n 72(t) imposes an additional 10% tax on early distributions from a qualified retirement plan, including an IRA, made to a taxpayer before she attains the age of 59½. See secs. 72(t)(1), (2)(A)(i), 4974(c)(4). Mrs. Gebman had not attained the age of 59½ when she received the distributions at issue. The IRA distribution…
  18. 75 FR 37188 — Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
    IRCFinal Rules (FR)Jun 28, 2010
    …alth plans). (d) Expiration date. This section expires on June 21, 2013. ( printed page 37229) PART 602—[AMENDED] Par. 8. The authority citation for part 602 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 9. Section 602.101(b) is amended by adding the following entries in numerical order to …
  19. T.C. Memo. 1996-404 — Leonard A. Gross v. Commissioner
    IRCCourt RulingsAug 28, 1996related by meaning
    ented are contained in pleadings and other documents in the record, and are not controverted. We must consider whether respondent was entitled to mail petitioner a second notice of deficiency concerning petitioner's 1991 taxable year. If respondent was not entitled to do so, then the August notice would not be valid as…
  20. T.C. Summary Opinion 2001-178 — Dennis J. Lawless v. Commissioner
    IRCCourt RulingsNov 28, 2001related by meaning
    sfies the criteria, inter alia, of having gross income that is less than $10,000 and that includes no income other than wages, dividends, or interest. Sec. 6014(b) directs the Commissioner to prescribe regulations to extend this authority to cases where the taxpayer has gross income of $10,000 or more. Pursuant to this…