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80 documents · 1.55sAllIRCERISAPBGCJoint Board
  1. 80 T.C. 789; 80 T.C. No. 40 — Benson v. Commissioner
    IRCCourt RulingsApr 26, 1983related by meaning
    …975, and 1976 were timely filed with the Internal Revenue Service Center in Fresno, Calif. Issue 1. Annuity Payments On November 30,1964, Marion executed a power of attorney empowering her attorney, Harry Margolis, to create a trust (hereinafter the ABC trust) with the Aruba Bonaire Curacao Trust Co., Ltd. (hereinafter…
  2. 78 T.C. 930; 78 T.C. No. 66 — Hauser v. Comm'r
    IRCCourt RulingsJun 9, 1982
    …e nonforfeitable.” Sec. 1.219-l(c)(l)(ii)(A), Proposed Income Tax Regs., 40 Fed. Reg. 7661 (Feb. 21,1975). Petitioner satisfies none of these definitions because he was ineligible to receive any benefits under the 1975 rules. To get a benefit under the 1975 rules, an employee had to work for the company for at least 10…
  3. 70 T.C. 785 — Collins v. Commissioner
    IRCCourt RulingsAug 29, 1978
    … Loan Association in Nashville. On the same day she deposited $500 to that account. During the year 1975, as reported on their Federal income tax return, petitioner earned $4,729.03. She was employed during that year as a beauty operator by a beauty salon in Nashville and was compensated on a commission basis. Fifteen …
  4. 73 T.C. 1142 — Home Interiors & Gifts, Inc. v. Commissioner
    IRCCourt RulingsMar 24, 1980
    232 8,054,746.00 4,105,409 1975 97,583,835 12,739,821.00 6,858,947 1976 141,912,127 23,418,981.00 12,175,105 1977 168,944,103 27,330,113.00 14,416,901 From 1968 through 1975, gross sales increased almost 23 times, pre-tax earnings rose about 108 times, and after-tax earnings rose more than 114 times. During such period…
  5. 74 T.C. 1057 — Johnson v. Commissioner
    IRCCourt RulingsAug 12, 1980
    …come tax return the $119.86 of interest earned by the IRA. No interest was earned by the IRA during 1975. Petitioners argue that the excise tax under section 4973 should not be imposed on them (1) for 1975, because they took no income tax deduction for the 1975 contribution and (2) for 1976, because they included in th…
  6. 76 T.C. 1048 — Arkin v. Commissioner
    IRCCourt RulingsJun 25, 1981
    …Systems, Inc., purchased the property at the foreclosure sale for $1,000. During the years 1974 and 1975, petitioner was a partner in a law partnership known as Meyer, Weiss, Rose & Arkin. The partnership reported its income on a fiscal year ended March 31. In December of 1975, the partnership was dissolved and filed a…
  7. Ann. 2005-29 — This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributio…
    IRCAnnouncementsApr 25, 2005related by meaning
    nguage “under paragraph (c)(1)”. 5. Section 1.401(a)(9)-6(d) Example 3. (i) of A-13, is amended by adding a new second sentence “E was born in 1935.”. 6. Section 1.401(a)(9)-6(f) Example 8. (ii) of A-14, last sentence of the paragraph the word “be” is removed. Cynthia E. Grigsby, Acting Chief, Publications and Regulati…
  8. 82 T.C. 686; 82 T.C. No. 53 — Holswade v. Commissioner
    IRCCourt RulingsApr 26, 1984
    …ghtclub acts, or gambling casinos. Traveling by airplane, George and Fern left New York on July 17, 1975, arrived at Bergen, Norway, on July 18, 1975, and boarded the Stella Maris on July 18, 1975. The Stella Maris sailed from Bergen on July 18, 1975, and docked at Stockholm, Sweden, on July 31, 1975. On August 1, 1975…
  9. PLR 202047008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsNov 20, 2020related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202047008 Release Date: 11/20/2020 Index Number: 72.00-00 ------------------------------------------------------------ ------------------------------------------------------------ --------------------------- ------------------------ ------…
  10. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980★ strong match
    … December, 1974.” On March 7, 1975, petitioner filed, with the Internal Revenue Service, Form 4848 (Annual Employer’s Return for Employees’ Pension or Profit-Sharing Plans) and Form 4849 (Financial Statement of Employees’ Pension or Profit-Sharing Fund or Fiduciary Account) for 1974. Petitioner also filed on June 28, 1…
  11. 77 T.C. 1096 — Cobb v. Commissioner
    IRCCourt RulingsNov 12, 1981
    … The Commissioner determined deficiencies in the petitioners’ Federal income taxes of $1,850.54 for 1975 and $795.58 for 1976. Also, for 1975, he determined an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 of $92.53. After concessions by the petitioners, the issues for decision are: (1) Whe…
  12. Ann. 2011-81 — Relief for IRA owners subject to certain broker agreements. This announcement provides relief to owners of Individual Retirement Accounts (IRAs) who have signe…
    IRCAnnouncementsDec 27, 2011related by meaning
    …nce with respect to the application of any Code section other than § 4975 should be drawn from this announcement. [12] Under Reorganization Plan No. 4 of 1978, effective December 31, 1978, the authority of the Secretary of the Treasury to issue interpretations with respect to § 4975 of the Code was transferred, with ce…
  13. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005related by meaning
    …stration) Internal Revenue Service Department of the Treasury. Dated this 16 th day of March, 2005. Ann Agnew, Executive Secretary, Department of Health and Human Services. Dated this 15 th day of February, 2005. Daniel J. Maguire, Director, Office of Health Plan Standards and Compliance Assistance, Employee Benefits S…
  14. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000related by meaning
    y had discovered some errors in it, following which she made several requests for the information. (T 154) She sent letters periodically over a period through 1995, when she made her final request. (T 155) She did not receive any other responses. (T 156) Ms. Palaoro had served in several positions with both George and …
  15. 71 T.C. 991 — Woodford v. Commissioner
    IRCCourt RulingsMar 12, 1979
    …e. At the time of his retirement in 1973, petitioner had contributed $12,284 into the Civil Service Annuity Fund (the fund). For purposes of this case, the parties have stipulated that petitioner had unrecovered contributions to the fund in the amount of $8,643 at the beginning of 1975. In addition to the disability re…
  16. 85 T.C. 869; 85 T.C. No. 51 — Griswold v. Commissioner
    IRCCourt RulingsNov 26, 1985related by meaning
    in their gross income for 1980 the sum of $6,866, representing the fair market value of the annuity contract with John Hancock as of January 1, 1980. Our conclusion is supported not only by the express language of the statute and the regulations, but also by the legislative history relating to the Employee Retirement …
  17. T.C. Summary Opinion 2004-29 — Howard T. Owens, Jr. & Ann E. Owens v. Commissioner
    IRCCourt RulingsMar 15, 2004
    …in this case, petitioners resided in Bridgeport, Connecticut. Petitioners Howard T. Owens, Jr., and Ann E. Owens, husband and wife, were born on July 20, 1934, and March 29, 1941, respectively. In 1999, petitioners owned multiple IRA accounts, including a Fidelity Investments Traditional IRA in the name of Howard T. Ow…
  18. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996
    regular interest", such interest is transferred from the Accumulation Fund to the Annuity Savings Fund. Md. Ann. Code, art. 73B, sec. 14(2)(c) (1988). Benefits, are paid from the Expense Fund. Md. Ann. Code, art. 73B, sec. 14(3) (1988 and Supp. 1991). The Annuity Savings Fund holds a participant's "accumulated contribu…
  19. PLR 201105005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsFeb 4, 2011related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201105005 Release Date: 2/4/2011 Index Number: 72.00-00, 475.05-00, 803.01 - 00, 1011.00-00 ------------------------- ----------------------------------------------------- --- ----------------------- --------------------------- Third Part…
  20. ERISA § 407(c)(2) (29 U.S.C. § 1107) — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
    ERISACode / StatuteJan 6, 2025
    …or purposes of this subsection, in the case of an employer security held by a plan after January 1, 1975, the ownership of which is derived from ownership of employer securities held by the plan on January 1, 1975, or from the exercise of rights derived from such ownership, the value of such security held after January…