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Go to T.C. Memo. 2019-46 (not yet in the library — opens the official source)
82 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. Notice 2019-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2019 used under § 417(e)(3)(D), the…
    IRCNoticesDec 2, 2019
    -41 I.R.B. 280, Notice 2018-73, 2018-40 I.R.B. 526 and Notice 2019-51, 2019-41 I.R.B. 866, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for November 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Mo…
  2. Notice 2019-56 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2019 used under § 417(e)(3)(D), the …
    IRCNoticesNov 4, 2019
    -41 I.R.B. 280, Notice 2018-73, 2018-40 I.R.B. 526 and Notice 2019-51, 2018-41 I.R.B. 866, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for October 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Mon…
  3. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    is extended. See Stromme v. Commissioner, 138 T.C. 213, 218 n.8 (2012). We note, however, that effective with respect to federal ly declared disasters declared after November 15, 2021, the extension period has been redefined to end “on the date which is 60 days after the later of . . . [the] earliest incident date . . …
  4. T.C. Memo. 2026-89 — Whistleblower 6417-20W v. Commissioner
    IRCCourt RulingsSep 17, 2026related by meaning
    n effect at all relevant times, regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure. Served 09/17/26 2 [* 2 ] there were no changes in the IRS approach to the issue after review of…
  5. Notice 2019-16 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2019 used under § 417(e)(3)(D), the…
    IRCNoticesMar 4, 2019
    … BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for February 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Month Average Segment Rates Without 25-Year Average Adjustment Applicable Month First Segment Second Segment Third Segment February 2…
  6. Notice 2019-21 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2019 used under § 417(e)(3)(D), the 24…
    IRCNoticesApr 1, 2019
    …ATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for March 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Month Average Segment Rates Without 25-Year Average Adjustment Applicable Month First Segment Second Segment Third Segment March 2019…
  7. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017related by meaning
    he extent they are not addressed herein, we find them to be moot, irrelevant, or without merit. To reflect the foregoing, Decision will be entered for respondent as to the deficiency and for petitioner as to the accuracy-related penalty under section 6662(a).
  8. PLR 201736022 — Exception For Certain Loans
    IRCPrivate Letter RulingsSep 8, 2017
    For the missed March 31, 2019 installment payment, the cure period ends June 30, 2019, and for the missed April 30, 2019 installment payment, the cure period ends September 30, 2019. Each missed installme nt payment is cured within that missed installment payment’s applicable cure period. The missed March 31, 2019 inst…
  9. 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
    …Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corpora…
  10. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    … th e expense information below identifying expenditures allegedly related to his attendance at the 2019 IRS Tax Forum , all labeled as “IRC# 162 expenses . ” Section 162 permits the deduction of expenses that were incurred as “traveling expenses . . . while away from home in the pursuit of a trade or business . ” § 16…
  11. T.C. Summary Opinion 2019-1 — Christopher John Totten v. Commissioner
    IRCCourt RulingsJan 29, 2019related by meaning
    made by the parties and, to the extent they are not addressed herein, we find them to be moot, irrelevant, or without merit. To reflect the foregoing, Decision will be entered under Rule 155.
  12. T.C. Memo. 2019-1 — Robert Wesley v. Commissioner
    IRCCourt RulingsMar 14, 2019related by meaning
    appears on dozens of other documents in the record. In any event petitioner offered no plausible explanation about where the money went if not to him. 4We do not believe that respondent was obligated to concede the inapplicability of the section 72(t) additional tax or the nontaxability of $737 in miscellaneous income.…
  13. T.D. 9641 — These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contr…
    IRCTreasury DecisionsDec 9, 2013related by meaning
    INCOME TAX Rev. Rul. 2013–26 Rev. Rul. 2013–26 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2013. EMPLOYEE PLANS T.D. 9641 T.D. 9641 These final…
  14. Notice 2019-13 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the …
    IRCNoticesFeb 19, 2019
    …E BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for January 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Month Average Segment Rates Without 25-Year Average Adjustment Applicable Month First Segment Second Segment Third Segment January 20…
  15. T.C. Memo. 2019-67 — Maria Shenorah McCree v. Commissioner
    IRCCourt RulingsJun 6, 2019related by meaning
    DRC T.C. Memo. 2019-67 UNITED STATES TAX COURT MARIA SHENORAH MCCREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10129-14L. Filed June 6, 2019. Maria Shenorah McCree, pro se. Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L. Wofford, for respondent. MEMORANDUM FINDINGS OF FA…
  16. T.C. Memo. 2024-71 — Kenneth Steven Tuma, Sr. & Deborah Ann Tuma v. Commissioner
    IRCCourt RulingsJul 11, 2024related by meaning
    …ation software is only as good as the information one puts into it.”). 21 [* 21] Commissioner, T.C. Memo. 1996-140 , 71 T.C.M. (CCH) 2526 , 2526 (“ [The tax p ayers] argue that benefits received from the [RRB] are not taxable. This , however , is simply not the case.”). VIII. Conclusion Petitioners received railroad re…
  17. Notice 2016-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24…
    IRCNoticesMay 2, 2016related by meaning
    exemption from the individual shared responsibility payment because of a lack of affordable minimum essential coverage. Notice 2016–30 Notice 2016–30 The Notice provides that the Service has designated, under I.R.C. section 7502(f), eight new delivery services as designated Private Delivery Services that qualify for t…
  18. T.C. Memo. 2009-272 — Carolyn D. Hemrick v. Commissioner
    IRCCourt RulingsNov 25, 2009related by meaning
    t affect the tax treatment - 5 under the Internal, Revenue Code . See sec . 7701(j)(5) ("No provision of law not contained in this title [the internal Revenue Code] shall apply for purposes of determining the treatment under this title of the Thrift Savings Fund or any contribution to, or distribution from, such Fund .…
  19. T.C. Summary Opinion 2012-59 — Mary Ellen Macdonald v. Commissioner
    IRCCourt RulingsJun 25, 2012related by meaning
    er 27, 2010, petitioner filed a petition with this Court in which she explained that her request for section 6015 relief was pending with the Internal Revenue Service (IRS) and asserted that (1) the Forms 1099-R were incorrectly issued, and (2) business income that respondent calculated did not take mto account related…
  20. 85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAProposed Rules (FR)Proposed Sep 4, 2020
    …reholders? Evidence from SEC No-Action Letter Decisions, U.S.C. CLASS Research Paper No. CLASS17-4 (2019), https://papers.ssrn.com/​sol3/​papers.cfm?​abstract_​id=​2881408, at 25; Joseph P. Kalt, L. Adel Turki, Kenneth W. Grant, Todd D. Kendall & David Molin, Political, Social, and Environmental Shareholder Resolutions…