109 T.C. No. 21 — Lakewood Associates; Robert G. Moore, Tax Matters Partner v. Commissioner IRCCourt RulingsDec 29, 1997
…ch found that the water levels on the property met the
parameters of protected wetlands.
In January 1989, the Corps adopted a new wetlands manual
(1989 Manual), effective as of March 1989, that superseded the
1987 Manual. The 1989 Manual amended the definition of protected
wetlands, substantially increasing the area of…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024related by meaning
courages States to adopt a similar approach if their issuers elect to adopt the revised notice for coverage periods that begin before January 1, 2025. 261 HHS reminds issuers that the existing individual market notice for fixed indemnity excepted benefits coverage, codified in 45 CFR 148.220(b)(4)(iv), revised as of Oc…
T.C. Memo. 1998-216 — Estate of Suzanne W. Cullison, Deceased; J. Greg Cullison, Personal Representative v. Commissioner IRCCourt RulingsJun 17, 1998
…e to taxpayers for
transfers occurring after April 30, 1989, that would be subject to section 7520. Notice 89-24, 1989-1 C.B. 660, published on
March 6, 1989, sets forth the formulas for computing the present
value of an annuity on the basis of the appropriate applicable
Federal midterm rate and the prior mortality exp…
ERISACourt RulingsJan 20, 1998
…g annual
rates were applicable during the course of this transaction:
December 1988, 8.40%; January 1989, 9.01%; February, 9.30%; March,
9.30%; April, 9.62%; May, 9.82%; June, 9.39%; July, 8.86%; August,
8.34%; September, 8.07%; and October, 8.45%. The average annual
rate over this period was 8.96%. This is the rate I …
IRCCourt RulingsOct 29, 2002
ing in 1989. The NYSL did not
offer petitioner the option of receiving a lump-sum payment in
1989. Petitioner was employed by the Consulate General of Nigeria when he won the lottery. He used the cash method of
accounting in 1989.
Petitioner received two or three offers to buy the rights to
his future lottery winnings …
IRCCourt RulingsJun 17, 1997
order to accommodate OnSite's 1989 contribution, the accrual percentage for DWB's was
increased from 25.54 percent to 27.220 percent. The 1989 report acknowledged a $50,000 contribution from On-Site, and applied the
$50,000 amount to the increase in DWB's allowed because of the
change in the accrual percentage, the in…
IRCCourt RulingsAug 15, 1994
…the census data and financial information received for the plan year [ended] June 30, 1989, we have noticed that the Pension Contribution for the plan year [ended] June 30, 1988, was in excess of the maximum deductible contribution of $19,821 (report of April 11, 1989).
On October 18, 1989, the actuaries prepared a For…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
…2026-10 2026-23 I.R.B. 2026-23 1569
AOD:
Article Issue Link Page
2026-1 2026-23 I.R.B. 2026-23 1556
Notices:
Article Issue Link Page
2026-2 2026-02 I.R.B. 2026-02 304
2026-3 2026-02 I.R.B. 2026-02 307
2026-5 2026-02 I.R.B. 2026-02 309
2026-6 2026-02 I.R.B. 2026-02 313
2026-1 2026-04 I.R.B. 2026-04 365
2026-8 2026-04 I.…
IRCCourt RulingsNov 2, 1998
…itions to tax against him for 1989 expired before the date on
which respondent mailed the statutory notice of deficiency (May 12,
1997) with respect to that year. Respondent maintains petitioner
did not file a 1989 return.
In general, an income tax must be assessed within 3 years
after the return was filed. Sec. 6501(a…
IRCCourt RulingsSep 18, 1996
…osition, respondent relies heavily on the fact that petitioner did not use any sick leave in either 1989 or
1990. However, it was not unusual for petitioner to use annual
leave in lieu of sick leave, as evidenced by the fact that
petitioner used annual leave for his knee replacement surgery in
August 1990 and for the c…
Notice 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments IRCNoticesNov 4, 2024related by meaning
…ved by the Office of Management and Budget.
VII. DRAFTING INFORMATION The principal authors of this notice are Christina Cerasale and Amy Moskowitz of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the …
Notice 2023-23 — Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) … IRCNoticesMar 27, 2023related by meaning
…ing for and maintaining certification as a certified professional employer organization.
INCOME TAX
Notice 2023-24, page 571. This notice provides the general rules for determining the credit for production from advanced nuclear power facilities under § 45J (§ 45J credit) and that the amount of the unutilized national …
Notice 2020-35 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… IRCNoticesJun 15, 2020related by meaning
…d beneficiaries by the times specified in the instructions to these forms.
III. RELIEF GRANTED
This notice amplifies the definition of Affected Taxpayer as provided in Notice 2020-23 to include Affected Taxpayers as defined in section III.A of this notice. This notice also amplifies the definition of Specified Time-Sen…
IRCCourt RulingsOct 17, 1995
…tal Income and Loss, to
report their rental income and expenses. On May 9, 1994, after
respondent's notice of deficiency was issued, petitioners filed
amended returns for 1989 and 1990. The following charts show the
expenses claimed by petitioners on their original and amended
returns, the expenses allowed by responden…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
04/01/1988
06/01/1988
7.75
06/01/1988
09/01/1988
8.00
09/01/1988
11/01/1988
8.25
11/01/1988
04/01/1989
7.75
04/01/1989
06/01/1989
8.00
06/01/1989
08/01/1989
7.75
08/01/1989
09/01/1989
7.50
09/01/1989
10/01/1989
7.25
10/01/1989
12/01/1989
7.50
12/01/1989
03/01/1990
7.25
03/01/1990
06/01/1990
7.50
06/01/1990
07/01/1990…
Notice 2014-27 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2014; the 24-month average segment rates; … IRCNoticesApr 28, 2014related by meaning
…FFI will be included on the July 1 FFI List if the FFI's registration is finalized by June 3, 2014.
Notice 2014–28 Notice 2014–28
This notice provides guidance regarding the treatment of United States persons that own stock of a PFIC through certain tax exempt organization and accounts.
Notice 2014–29 Notice 2014–29
Th…
Notice 2013-23 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesApr 15, 2013related by meaning
…Code due to the delayed publication of some IRS forms relating to the 2012 tax year.
EMPLOYEE PLANS
Notice 2013-23 Notice 2013-23 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate …
Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 23, 2024related by meaning
lement pension-linked emergency savings accounts. Notice 2024-22 provides guidance regarding anti-abuse rules with respect to this optional provision. Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (Notice 2024-55, 2024-28 IRB 31). Under section 115 of the SECURE 2.0 Act, certain plans may…
T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner IRCCourt RulingsNov 14, 1995
…executive compensation of CEO's
by industry categories as of May 1990, showing results for the
year 1989 classified under all industries and categories of
industries for companies that had sales of approximately $162
million:
Title
Year
Sales
Average
+1 SD
+2 SDs
All Industries
CEO 1989 $162.416 $340.72 $497.96 $655.21…
Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th… IRCNoticesJun 2, 2014related by meaning
… of the Employee Retirement Income Security Act of 1974 (ERISA”). This is a one year pilot program.
Notice 2014–34 Notice 2014–34 This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; the funding segment rates applica…