PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… IRCProposed Rules (FR)Proposed May 28, 2013
lowing year. On December 31, 2016, H has an involuntary separation from service. S pays H $150,000 on January 1, 2017 and $150,000 on January 1, 2018. (ii) Pursuant to paragraph (d)(6) of this section, involuntary separation pay may be attributed to services performed by H in the taxable year of S in which the involunt…
IRCCourt RulingsJan 16, 1980
…edule provided for payments by Grant in the following amounts:
Year Amount
1974 . $17,796
1975 . 19,150
1976 . 18,900
1977 . 17,325
1978 . 17,325
1979 . 16,800
1980 . 16,800
1981 . 16,800
Year Amount
1982 $12,600
1983 9,450
1984 3,150
1985 3,150
1986 3,150
1987 3,150
1988 3,150
Grant contributed $11,704 to the plan in …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
49 T.C. 174 — Armanco Productions, Inc. v. Commissioner IRCCourt RulingsDec 8, 1967related by meaning
dic or annual compensation on the basis of permanent employment;
(c) Are full-time employees who have not attained the age of seventy-five (75) years; (d) All personnel employed by the Company as of the effective date of this Trust shall be eligible to become Participants therein. All personnel employed subsequent to F…
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
…ses and procedures applicable to self-funded non-Federal governmental plans are set forth at 45 CFR 150.301 through 150.347. Rather than specifying a specific set penalty amount for any and all violations, the regulations at 45 CFR 150.317, 150.319, 150.321, and 150.323 specify the factors HHS uses in determining the a…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsAug 4, 1983related by meaning
endered by a self-employed individual were intended tó be treated as attributable to capital, taxable without regard to the section 1348 limitations.7 To aid in determining whether capital is material to the production of the income, the regulations set forth guidelines drawn mainly from the decided cases interpreting …
IRCCourt RulingsSep 25, 1996related by meaning
investor
will report taxable income ranging from $3,286 in 1986
to $11,560 in 1995. In 1996, each unit investor will
report taxable income of $41,263. MIT 85 and Machise, and MPC, newly inserted as a
"subcontractor",
19
entered into an employee leasing agreement,
dated January 1, 1985, under which MIT 85 would provide …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsAug 8, 2005related by meaning
the employee or the joint
lives (or joint life expectancies) of such
employee and his designated beneficiary,
(v) made to an employee after separation from service after attainment of age 55,
(vi) dividends paid with respect to
stock of a corporation which are described in
section 404(k), or
(vii) made on account of a …
IRCPrivate Letter RulingsSep 21, 2007related by meaning
,
IRCCourt RulingsAug 30, 1993related by meaning
ing plan. Held, such transfer is an employer reversion subject to the 10-percent excise tax under sec. 4980, I.R.C.
Robert L. Raymond, for petitioner. P. Joseph Ineich, for respondent.
*54 Hamblen, Chief Judge.
HAMBLEN
*189 OPINION
Hamblen, Chief Judge: This case was assigned to Special Trial Judge Francis J. Cantrel p…
29 T.C. 737 — R. G. Le Tourneau, Inc. v. Administrator of General Services IRCCourt RulingsJan 30, 1958related by meaning
s should be ignored and that they should be treated, for the purpose of determining the gross renegotiation rebates, as one corporation, to wit, R. G. LeTourneau, Inc., with three divisions' or plants; and that the single corporation is entitled to include in the single gross renegotiation rebates accelerated amortizat…
IRCCourt RulingsJul 13, 1995related by meaning
ith the adjustments provided in sections 56 and 58, and increased by the amount of the items of tax preference described in section 57. Sec. 55(b)(2). With respect to corporate taxpayers, there is an adjustment for adjusted current earnings as provided under section 56(g). Sec. 56(c)(1). Section 56(g) provides:
(1) In …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsAug 17, 2015related by meaning
ion 72(t)(1) generally provides that his tax shall be increased "by an
amount equal to 10 percent of the portion of such amount which is includible in gross income." Section 72(t)(2)(A) provides several exceptions to this rule, e.g.,
where the taxpayer receiving the distribution has attained the age of 59-1/2 or is
dis…
73 T.C. 182 — Oakton Distributors, Inc. v. Commissioner IRCCourt RulingsOct 30, 1979related by meaning
will be entered for the respondent.
Footnotes
1. All section references are to the Internal Revenue Code of 1954, as amended, unless otherwise noted.↩ 2. The extent of integration of a plan is the ratio, expressed as a percentage, which the employer contribution rate, actual benefits, benefit rate, offset rate, or allo…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]