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1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
   IRCCourt RulingsFeb 9, 2023
   …e of any of such organizations, tra des, or businesses. Section 482 of the Internal Revenue Code of 1954 applied only to tax years that began after December 31, 1953, and ended after August 16, 1954. Internal Revenue Code of 1954, sec. 7851(a)(1)(A), 68A Stat. at 919 , 929. 107 Thus for calendar- year taxpayers, 1954 w…
2. 37 T.C. 7 — Barbourville Brick Co. v. Commissioner
   IRCCourt RulingsOct 9, 1961
   petitioner’s books and records as an expense for its taxable year 1954 and was claimed as a deduction on its income tax return for such taxable year. Respondent disallowed the deduction claimed for the stated reason that “the amount of $5,100.00 claimed as a deduction for a ‘gratuity to Mrs. J. R. Bacon’ on Form 1120 …
3. 34 T.C. 73 — Zeltzerman v. Commissioner
   IRCCourt RulingsApr 18, 1960
   …. Minutes of each of these meetings were kept, but were not presented in evidence. On September 13, 1954, the petitioner wrote the district director of internal revenue at Portsmouth, New Hampshire, concerning the effect which the Internal Revenue Code of 1954 might have on the situation outlined in Fels’ letter. On Se…
4. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
   ERISACode / StatuteJan 6, 2025related by meaning
   (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
5. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
   ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
   …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
6. 38 T.C. 915 — Commercial Fishermen's Inter-Insurance Exchange v. Commissioner
   IRCCourt RulingsSep 21, 1962
   …e tax for the years and in the amounts as follows: Year Deficiency 1952_$4,998.08 1953_ 21, 500. 66 1954_ 17, 086. 45 1955_ 48, 532.33 By amended, petition, petitioner alleged that it sustained a net operating loss for its taxable year 1957, thus becoming entitled to a net operating loss deduction for its taxable year …
7. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
   ERISAFinal Rules (FR)Aug 30, 2016related by meaning
   …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
8. 36 T.C. 818 — Roff v. Commissioner
   IRCCourt RulingsAug 10, 1961
   …. Petitioner paid total premiums of $18,742.25 on the Connecticut Mutual policy. As of December 22, 1954, the total cash surrender value of said policy was $26,813.54, including accumulated dividends of $263.40 and interest thereon of $70.14. On December 14,1954, petitioner executed an assignment of all his “right, tit…
9. ERISA § 414(a) (29 U.S.C. § 1114) — Effective date
   ERISACode / StatuteJan 6, 2017related by meaning
   (a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
10. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …TARY INFORMATION: I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
11. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
12. ERISA § 211(a) (29 U.S.C. § 1061) — Effective dates
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
13. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
14. 34 T.C. 851 — West Virginia Steel Corp. v. Commissioner
    IRCCourt RulingsAug 15, 1960
    …Corporation Profit Sharing Trust. Two employee trustees were elected on the second Tuesday of March 1954. At a meeting of the board of directors on March 26, 1954, Harris was elected as the company trustee representative. The first meeting of the trustees of West Virginia Steel Corporation Profit Sharing Trust was held…
15. ERISA § 514(b) (29 U.S.C. § 1144) — Other laws
    ERISACode / StatuteJan 6, 2017related by meaning
    (b) (b) Construction and application (b)(1) (1) This section shall not apply with respect to any cause of action which arose, or any act or omission which occurred, before January 1, 1975. (b)(2) (2) (b)(2)(A) (A) Except as provided in subparagraph (B), nothing in this subchapter shall be construed to exempt or relieve…
16. 88 T.C. 1474; 88 T.C. No. 83 — Leib v. Commissioner
    IRCCourt RulingsJun 16, 1987related by meaning
    …years, and all Rule references are to the Rules of Practice and Procedure of this Court. Title I of ERISA sets forth guidelines and standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries. See generally ERISA sec. 2 et seq., 88 Stat. 83…
17. 39 T.C. 665 — Waller v. Commissioner
    IRCCourt RulingsJan 16, 1963
    …ned deficiencies in income tax of petitioners William and Milbrey W. Waller, for the calendar years 1954 and 1955, in the respective amounts of $6,125.59 and $16,256.52, and in income tax of petitioner William Waller for the calendar year 1958 in the amount of $1,942.28. A number of concessions have been made by the pa…
18. 87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAFinal Rules (FR)Dec 1, 2022related by meaning
    …tates. Statutory Authority This regulation is finalized pursuant to the authority in section 505 of ERISA (Pub. L. 93-406, 88 Stat. 894; 29 U.S.C. 1135) and section 102 of Reorganization Plan No. 4 of 1978 (43 FR 47713, October 17, 1978), effective December 31, 1978 (44 FR 1065, January 3, 1979), 3 CFR, 1978 Comp., p. …
19. 85 FR 54288 — Registration Requirements for Pooled Plan Providers
    ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
    …the rights and benefits of plan participants and beneficiaries. Back to Citation 8.  Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
20. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
    …0210. SUPPLEMENTARY INFORMATION: A. Background The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive statute designed to promote the interests of participants in employee benefit plans and their beneficiaries by establishing standards of conduct, responsibility, and obligation for fiduciaries o…