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90 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.430(j)-1(f) — Payment of minimum required contributions.
    IRCRegulationsSep 9, 2016
    …dard carryover balance as of January 1, 2017 offsets $17,000 × 1.0590(2.5/12) × 1.0590(1/12) or $17,287 of the $25,000 required installment due April 15, 2017, and the remaining contribution due on April 15, 2017 is $25,000 minus $17,287, or $7,713.(iii) The interest adjustments in paragraph (ii) of this Example 3 are …
  2. T.D. 9732 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont…
    IRCTreasury DecisionsSep 28, 2015
    …ndard carryover balance as of January 1, 2017 offsets $17,000 x 1.0590(2.5/12) x 1.0590(1/12)or $17,287 of the $25,000 required installment due April 15, 2017, and the remaining contribution due on April 15, 2017 is $25,000 minus $17,287, or $7,713.
  3. T.C. Memo. 2004-287 — Michael J. Barkley v. Commissioner
    IRCCourt RulingsDec 28, 2004
    T.C. Memo. 2004-287 UNITED STATES TAX COURT MICHAEL J. BARKLEY, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7610-02. Filed December 28, 2004. Michael J. Barkley, pro se. Katheryn Vetter and Christian A. Speck , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge : Respondent…
  4. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025
    … $85,300, and $85,300; and (7) the foreclosures generated c apital loss es of $17,451, $18,000, $21,287, and $21,287, for a combined “ [C]apital L oss” of $78,025. Additionally, petitioner indicated therein that a net capital gain of $189,888 (as similarly reflected i n the first document) had been generated with respe…
  5. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
    IRCCourt RulingsMar 31, 2015
    … Vehicle ownership 420 409 Vehicle operating 632 432 Taxes (on income) 1,427 1,427 Health insurance 287 287 Out-of-pocket health care 550 550 Life insurance 130 130 Other secured debt -0- -0Additional vehicle operating -0- 400 Total 26,664 7,666 ¹This column reflects the expenses that petitioners claimed on their Form …
  6. 105 T.C. 141; 105 T.C. No. 12 — Brotman v. Commissioner
    IRCCourt RulingsAug 24, 1995related by meaning
    OPINION Tannenwald, Judge: Respondent determined a deficiency in petitioner’s 1988 Federal income tax of $11,752 and an addition to tax of $588 under section 6653(a)(1). This case is before us on respondent’s motion for partial summary judgment under Rule 121 that collateral estoppel precludes petitioner’s claim that a…
  7. T.C. Memo. 2013-84 — K & K Veterinary Supply, Inc. v. Commissioner
    IRCCourt RulingsMar 25, 2013
    …eyer $981,728 $746,229 M. Lipsmeyer 215,000 198,000 Employees: D. Lipsmeyer 922,853 735,029 Stewart 287,528 287,429 Petitioner claimed deductions for the Business Property rent of $564,000 and $651,000 on the 2006 Form 1120 and 2007 Form 1120, respectively. On April 21, 2011, respondent sent to petitioner a notice of d…
  8. 150 T.C. No. 7 — Celia Mazzei v. Commissioner
    IRCCourt RulingsMar 5, 2018related by meaning
    of petitioners' transactions. 3¹Purchase and entrance into all contracts were each conditioned on the other, and so we treat this as one step. - 37 - As illustrated above, it is true that sections 921-927 allowed a limited safe harbor from section 482 for the second part of petitioners' transactions--the commission pa…
  9. T.C. Memo. 2010-226 — Harry Eugene Mathews v. Commissioner
    IRCCourt RulingsOct 19, 2010related by meaning
    tter of local law and a State court's determination with regards to such assignment is not reviewable by this Court);9 Chambers v. Commissioner, supra 9This Court recognizes that in Commissioner v. Estate of Bosch, 387 U.S. 456, 465 (1967), the Court held that where the Federal estate tax liability turns upon the chara…
  10. 72 T.C. 377 — La Mastro v. Commissioner
    IRCCourt RulingsMay 23, 1979
    …ed that the individual identities of different taxable entities must be respected. Burnet v. Clark, 287 U.S. 410 (1932); Dalton v. Bowers, 287 U.S. 404 (1932). Furthermore, we believe the rule enunciated in U.S. Asiatic Co. v. Commissioner, 30 T.C. 1373 (1958), and Bianchi v. Commissioner, 66 T.C. 324 (1976), affd. per…
  11. 105 T.C. 16; 105 T.C. No. 2 — Snap-Drape v. Commissioner
    IRCCourt RulingsJul 13, 1995related by meaning
    ere the detriment is very severe. Beneficial Life Ins. Co. v. Commissioner, 79 T.C. 627, 642 (1982); see also CWT Farms, Inc. v. Commissioner, 79 T.C. 1054, 1068-1069 (1982) (retroactive application of a regulation was sustained where the taxpayer unjustifiably relied on a handbook published by respondent for guidance)…
  12. 82 FR 46388 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCFinal Rules (FR)Oct 5, 2017
    …6 million Estimated change in PBGC premiums (in millions of 2017 dollars) Full take-up amount 0 293 287 187 91 0 0 0 0 81 No take-up amount 293 287 280 183 89 0 0 0 0 80 Present Value with full take-up of delay option (3% Discount Rate): 869 million Present Value with no take-up of delay option (3% Discount Rate): 1,14…
  13. 45 T.C. 133 — Jacobs v. Commissioner
    IRCCourt RulingsOct 28, 1965related by meaning
    ifying 16 T.C. 882 (1951), certiorari denied 344 U.S. 874, with Brainard Steel Corporation v. United States, 137 Ct. Cl. 114, 146 F. Supp. 461 (1956). Petitioner argues in the alternative that if Credit, Inc., is denied the deduction in its final taxable period he should be allowed a deduction for (a) amounts actually …
  14. 80 FR 54374 — Determination of Minimum Required Pension Contributions
    IRCFinal Rules (FR)Sep 9, 2015
    …dard carryover balance as of January 1, 2017 offsets $17,000 × 1.0590(2.5/12) × 1.0590(1/12) or $17,287 of the $25,000 required installment due April 15, 2017, and the remaining contribution due on April 15, 2017 is $25,000 minus $17,287, or $7,713. (iii) The interest adjustments in paragraph (ii) of this Example 3
  15. 95 T.C. 289; 95 T.C. No. 22 — Estate of Levitt v. Commissioner
    IRCCourt RulingsSep 13, 1990related by meaning
    as to utilize the estate tax unified credit to its fullest extent. Kenneth G. Coveney, for the petitioner. William H. Quealy, Jr., for the respondent. Nims, Chief Judge. Korner, Hamblen, Cohen, Clapp, Swift, Wright, Parr, and Colvin, JJ., agree with the majority. Chabot, J., concurring *88 in the result. Hamblen and Wh…
  16. 81 FR 92316 — Claims Procedure for Plans Providing Disability Benefits
    ERISAFinal Rules (FR)Dec 19, 2016
    … 57.9 5.2 3,396 2,874 California 26,248,619 8,845,211 62.2 6.2 5,972,612 5,053,748 Colorado 513,177 122,183 66.7 3.9 128,287 108,550 Florida 3,166,261 1,785,759 59.3 5.4 692,719 586,147 Georgia 284,282
  17. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …le 4/40 4/40 4/40 4/40 Normal retirement age Same as 401(a) Same Same Same Death benefit multiple 4.122 2.692 4.122 4.122 Date executed 07/31/90 07/31/90 07/30/91 10/01/91 D. Administration of N.L. Booth's Account in the Prime Plan On August 12, 1991, IFTI forwarded the 1990 annual report for N.L. Booth's account in th…
  18. 40 T.C. 882 — New York Post Corp. v. Commissioner
    IRCCourt RulingsAug 26, 1963related by meaning
    422, 441. Indeed', petitioner’s claim to deduction under sec. 162 (a),(1) Is based upon the assumption that these payments constitute “compensation.” The provisions incorporated in these regulations pertaining to sec. 404 of the 1954 Code were first promulgated In T.D. 6203, 1956-2 C.B. 256. Prior thereto, and shortly …
  19. T.C. Memo. 2014-27 — Boyd J. Black & Janice C. Black v. Commissioner
    IRCCourt RulingsFeb 12, 2014
    …elvering, 290 U.S. 111, 115 (1933); ci secs. 6201(d), 7491(a).3 The submission of a case under Rule 122 does not alter the taxpayer's burden of proof. Rule 122(b); see Borchers v. Commissioner, 95 T.C. 82, 91 (1990), aff'd, 943 F.2d 22 (8th Cir. 1991). As presented by the parties and on the basis of the stipulated fact…
  20. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    taxpayer in a CDP hearing can challenge the liability for interest. Urbano v. Commissioner, 122 T.C. 384, 390 (2004); Montgomery v. Commissioner, 122 T.C. 1, 8 (2004). A challenge to liability for interest can be premised on the interest-abatement provisions of section 6404(e)(1). See Urbano v. Commissioner, 122 T.C. …