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95 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 114 T.C. No. 17 — Michael G. Bunney v. Commissioner
    IRCCourt RulingsApr 10, 2000
    …ss income includes a $64,054 gain on the sale of his home; (2) he may deduct only $1,476 of the $11,735 claimed for legal and professional fees paid; (3) he may not deduct the $11,000 claimed
  2. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    .1763434 4,826,970 $504,465,709 $784,429 2023 4,059,610 4,103,368 1.1763434 4,826,970 504,465,709 735,318 2024 4,059,610 4,103,368 1.1763434 4,826,970 504,465,709 735,318 3 Year Average 4,059,610 4,103,368 1.1763434 4,826,970 504,465,709 751,688 Table 52—DOL's and Department of the Treasury's Summary Table Year Estimat…
  3. T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules.
    IRCTreasury DecisionsSep 18, 2006related by meaning
    INCOME TAX Notice 2006-76 Notice 2006-76 This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether i…
  4. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    …05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-25 2026-18 I.R.B. 2026-18 883 REG-113229-…
  5. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    ld a second trial at which petitioner would introduce new evidence in support of that position. With respect to petitioner's tax duplication argument, petitioner asserts: As a result of the Court's Opinion in this case and without a Rule 155 proceeding, respondent will be in a windfall position-it will have collected t…
  6. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    idance concerning the requirements for designated Roth contributions under qualified cash or deferred arrangements. EMPLOYMENT TAX T.D. 9239 T.D. 9239 Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance …
  7. 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, 2026
    …05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-25 2026-18 I.R.B. 2026-18 883 REG-113229-…
  8. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    …05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-25 2026-18 I.R.B. 2026-18 883 Proposed Re…
  9. 138 T.C. No. 7 — Research Corporation v. Commissioner
    IRCCourt RulingsFeb 29, 2012related by meaning
    statutory notice of deficiency was issued more than 6 years after petitioner filed its Form 5530. The statute of,limitations is an affirmative defense that must be specifically pleaded; Petitioner did not raise the statute of;limitations as an affirmative defense in its pleadings for the taxable year at issue. Accordin…
  10. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-25 2026-18 I.R.B. 2026-18 883 REG-113229-…
  11. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
    IRCCourt RulingsJul 25, 2012related by meaning
    to the lesser of (1) 90% of the tax shown on the return for the taxable year (or, if no return is filed, 90% of the tax for that year), or (2) 100% of the tax shown on the return, if any, for th preceding ta able year. Sec. - 11 - 6654(d)(1)(B). Petitioner did not file Federal income tax returns for the taxable years 2…
  12. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …on standard is “highly deferential” to the plan administrator. Cosey v. Prudential Ins. Co. of Am., 735 F.3d 161, 168 (4th Cir. 2013). We “must not disturb the administrator’s decision if it is reasonable, even if the court itself would have reached a different conclusion.” Haley v. Paul Revere Life Ins. Co. , 77 F.3d …
  13. 112 T.C. No. 6 — Gideon L. & Corazon P. Medina v. Commissioner
    IRCCourt RulingsFeb 22, 1999related by meaning
    lating to petitioners' loan, 10.5 percent is the fair market interest rate. V. Addition to Tax Each disqualified person liable for section 4975 excise taxes with respect to a prohibited transaction is required to file Form 5330 for each taxable year, or portion thereof, in the taxable period. Sec. 6011; sec. 54.6011-1(…
  14. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …on standard is “highly deferential” to the plan administrator. Cosey v. Prudential Ins. Co. of Am., 735 F.3d 161, 168 (4th Cir. 2013). We “must not disturb the administrator’s decision if it is reasonable, even if the court itself would have reached a different conclusion.” Haley v. Paul Revere Life Ins. Co. , 77 F.3d …
  15. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    …r was held to have fraudulently understated income, Schwarzkopf v. Commissioner , 246 F.2d 731, 734-735 (3d Cir. 1957), affg. on other issues and remanding on that issue T.C. Memo. 1956-155, or when such return was not filed until after the due date, Rev. Rul. 2003-23, 2003-8 I.R.B. 511; see also Rev. Rul. 80-355, 1980…
  16. T.C. Memo. 1997-147 — David E. & Gladys A. Christie v. Commissioner
    IRCCourt RulingsMar 20, 1997
    …business or primarily for the benefit of the shareholders. Ireland v. United States , 621 F.2d 731, 735 (5th Cir. 1980); Loftin & Woodard, Inc. v. United States , 577 F.2d 1206, 1215 (5th Cir. 1978); Noble v. Commissioner , supra at 443; Magnon v. Commissioner , supra at 993-994. When a corporation confers an economic …
  17. T.C. Summary Opinion 2003-83 — Manuel Francisco Palomo & Jane Lyon Potter v. Commissioner
    IRCCourt RulingsJun 24, 2003related by meaning
    tract unless such amounts are specifically excluded from gross income under other provisions of chapter 1 of the Code. The burden is on petitioners to demonstrate that the payments in question fall into a specific statutory exclusion. See Commissioner v. Glenshaw Glass Co. , 348 U.S. at 429-431. Under section 72(t), a …
  18. T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (…
    IRCTreasury DecisionsMar 7, 2005related by meaning
    Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified. EXEMPT ORGANIZATIONS T.D. 9175 T.D. 9175 Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations requir…
  19. 59 T.C. 598; 59 T.C. No. 59 — Thriftimart, Inc. v. Commissioner
    IRCCourt RulingsJan 31, 1973related by meaning
    for any payment of any specific amount to any employee until the conditions of that employee having medical services or being away from work occurred. In Simplified Tax Records, Inc., 41 T.C. 75, 79 (1963), in disallowing a deduction to the taxpayer for a reserve for the estimated future cost of preparing subscribers’ …
  20. 124 T.C. No. 12 — Charles P. Stepnowski v. Commissioner
    IRCCourt RulingsApr 26, 2005
    …al de novo. See Tamko Asphalt Prods., Inc. v. Commissioner, 71 T.C. 824, 837 (1979), affd. 658 F.2d 735 (10th Cir. 1981); Houston Lawyer Referral Serv., Inc. v. Commissioner, 69 T.C. 570, 577 (1978); see also The Nationalist Movement v. I - 13 - Commissioner, 37 F.3d 216, 219 (5th Cir. 1994), affg. 102 T.C. 558 (1994) …