IRCCourt RulingsFeb 3, 2010
…ife expectancy at a reasonable interest rate
. Rev . Rul . 200262, sec . 2 .01(b), 2002-2 C .B . at 710 . Maximum payments under the
fixed annuitization method are determined by dividing the account
balance by an annuity factor based on the taxpayer's life
expectancy and a reasonable interest rate . Id . sec . 2 .01(c)…
84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 ERISAFinal Rules (FR)Jan 23, 2019
…indicated in the right column.
Paragraph
Remove
Add
§ 655.620(a)
$9,239
$9,472
§ 655.801(b)
7,520
7,710
§ 655.810(b)(1) introductory text
1,848
1,895
§ 655.810(b)(2) introductory text
7,520
7,710
§ 655.810(b)(3) introductory text
52,641
53,969
DEPARTMENT OF LABOR
Office of Workers' Compensation Programs
PART 702—ADMINI…
IRCCourt RulingsAug 24, 1995related by meaning
OPINION
Tannenwald, Judge:
Respondent determined a deficiency in petitioner’s 1988 Federal income tax of $11,752 and an addition to tax of $588 under section 6653(a)(1). This case is before us on respondent’s motion for partial summary judgment under Rule 121 that collateral estoppel precludes petitioner’s claim that a…
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…
IRCCourt RulingsJul 24, 1991related by meaning
Yolanda) was the distributee (within the meaning of section 402(a)(1)) of the entire distribution here in dispute.
II. Taxability of the Distribution Preliminarily, we note that the apparent effect of petitioner’s contention that section 72 authorizes him to exclude $75,000 from income — if we were to agree with it — …
IRCCourt RulingsSep 18, 1996related by meaning
T.C. Memo. 1996-421
UNITED STATES TAX COURT
JOE M. AND PATRICIA M. BROWN, Petitioners v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9129-93. Filed September 18, 1996.
Robert O. Kazary
, for petitioners.
Alan R. Peregoy
, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge
: This case was…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…4
0
0
0
3,860,403
3,860,403
7
62.8
37.2
33.3
0
0
0
3,841,774
3,841,774
8
62.9
37.1
33.2
0
0
0
3,832,710
3,832,710
9
63.0
37.0
33.1
0
0
0
3,828,300
3,828,300
10
63.0
37.0
33.1
0
0
0
3,826,154
3,826,154
1
Cost estimates are not inflation adjusted and are presented in constant dollars.
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…
86 FR 66662 — Prescription Drug and Health Care Spending IRCFinal Rules (FR)Nov 23, 2021
…pt from these interim final rules.
B. Definitions (26 CFR 54.9825-3T, 29 CFR 2590.725-1, 45 CFR 149.710)
The Departments adopt terms and definitions applicable to the data submission requirements set forth in these interim final rules in 26 CFR 54.9825-3T, 29 CFR 2590.725-1, and 45 CFR 149.710. In addition, the
( print…
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…
T.C. Memo. 2022-4 — Estate of Anthony K. Washington, Deceased, Lenda Washington, Personal Representative v. Commissioner IRCCourt RulingsFeb 2, 2022
…d not amount t o an abuse of
discretion) , aff’d in part sub nom. Keller v. Commissioner , 568 F.3d 710 (9th Cir. 2009) ;
Lindley v. Commissioner , T.C. Memo. 2006-229, 2006 WL 3040938, at *6 ( finding that
settlement officer’s errors in calculating reasonable collection potential “were harmless
because, even when corr…
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020
…mount indicated in the right column.
Paragraph
Remove
Add
§ 655.620(a)
$9,472
$9,639
§ 655.801(b)
7,710
7,846
§ 655.810(b)(1) introductory text
1,895
1,928
§ 655.810(b)(2) introductory text
7,710
7,846
§ 655.810(b)(3) introductory text
53,969
54,921
DEPARTMENT OF LABOR
Office of Workers' Compensation Programs
PART 702—…
Rev. Rul. 2009-40 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in … IRCRevenue RulingsDec 28, 2009related by meaning
ment 2009-88 Announcement 2009-88
A list is provided of organizations now classified as private foundations.
Announcement 2009-90 Announcement 2009-90 The IRS has revoked its determination that Twenty First Century World — TEMENOS of San Rafael, CA, qualifies as an organization described in sections 501(c)(3) and 170(c…
78 FR 72018 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 2, 2013
… at URA is greater than—
From—
To—
2015
614
614
2,594
2,594
2016
627
627
2,651
2,651
2017
641
641
2,710
2,710
2018
655
655
2,769
2,769
2019
670
670
2,830
2,830
2020
685
685
2,893
2,893
2021
700
700
2,956
2,956
2022
715
715
3,021
3,021
2023
731
731
3,088
3,088
2024 or later
747
747
3,156
3,156
1
Table II-A.
2
Table II-B…
IRCCourt RulingsJul 5, 1983related by meaning
the taxable year in issue. Since petitioner was an active participant in a qualified plan during that year, we must uphold respondent’s determination. Inasmuch as petitioner’s IRA contribution was properly, disallowed, the imposition of the 6-percent excise tax under section 4973(a) must be sustained with respect to pe…
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
…epare and distribute comparative analyses upon participant request
2,129,516
0.083
177,460
65.99
11,710,585
2.79
2,477,543
Clerical workers maintain recordkeeping
2,129,516
0.083
177,460
65.99
11,710,585
0
0
Total
2,129,536
355,020
23,433,073
2,477,543
1.5. Overall Summary
T.D. 9958 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated … IRCTreasury DecisionsDec 6, 2021
…pt from these interim final rules.
B. Definitions (26 CFR 54.9825-3T, 29 CFR 2590.725-1, 45 CFR 149.710) The Departments adopt terms and definitions applicable to the data submission requirements set forth in these interim final rules in 26 CFR 54.9825-3T, 29 CFR 2590.725-1, and 45 CFR 149.710. In addition, the definit…
85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees ERISAFinal Rules (FR)Dec 18, 2020
…tment assumes that 11,782 Financial Institutions, comprising 1,957 BDs, 6,729 SEC-registered IAs, 2,710 state-registered IAs, and 386 insurers, would be likely to incur costs associated with adding and modifying this report. The Department estimates it will take a legal professional one hour for small firms and two hou…
IRCCourt RulingsDec 23, 1996related by meaning
tz v. Commissioner
,
supra
, and Kasey v. Commissioner
, supra
, is also misplaced. In
those cases, we held that the taxpayers constructively received income to which they were entitled but which was garnished and
remitted to judgment creditors. In neither case is there any
indication that the taxpayers disputed their …
IRCRegulationsMay 18, 2016
… $1,750 ($1,000 × $35,000/$20,000), and Employee M's accrued benefit as of December 31, 1992, is $2,710 (the sum of $1,750 plus $960 ((0.6 percent × $30,000 × 4 years) plus (1.2 percent × $5,000 × 4 years))).