131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner IRCCourt RulingsSep 10, 2008related by meaning
ven such regulations is well
known. See, e.g., Chevron U.S.A., Inc. v. Natural Res. Def.
Council, Inc., 467 U.S. 837 (1984); Swallows Holdino, Ltd. v. Commissioner, 515 F.3d 162 (3d Cir. 2008), vacating 126 T.C. 96
(2006).
The delegation Congress made to the Secretary in section
404(k)(5) (A), however, is particularly …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-3 Rev. Rul. 2005-3
Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025
…i) through (iv)” and adding in its place “§ 4041.21(b)(2)(i) through (v)” in paragraph (d)(1).
PART 4041A—TERMINATION OF MULTIEMPLOYER PLANS
18. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1431, 1441.
§ 4041A.11
[Amended]
IRCCourt RulingsMar 14, 2019related by meaning
ho conducted petitioner's CDP hearing, a USPS document relating to the
notice of deficiency for 2012, and a copy of this Court's order and decision in Wesley v. Commissioner, docket No. 6560-14L.
At trial petitioner offered and we admitted into evidence a screen shot of
information he had downloaded from the USPS track…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
e on the applicability and enforcement of ERISA section 4062(e). PBGC is currently giving careful consideration to the comments on that proposed rule. Back to Citation
32.
Such “non-statutory” contributions are not taken into account under ERISA section 303(k) and Code section 430(k), dealing with liens that arise bec…
PBGCFinal Rules (FR)Dec 22, 2017
… considered timely transferred to PBGC under subpart A of part 4050 of this chapter.
* * * * *
PART 4041A—TERMINATION OF MULTIEMPLOYER PLANS
10. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1441.
11. In § 4041A.42:
a. The existing text of § 4041A.42 is desi…
I.R.C. § 405 — [§405. Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848] IRCCode / StatuteJan 4, 1995related by meaning
[§405. Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848]
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…
PBGCFinal Rules (FR)Jun 6, 2024
…1
( printed page 48300)
through 4044.57” and adding in its place “§§ 4044.41 through 4044.58”.
PART 4041A—TERMINATION OF MULTIEMPLOYER PLANS
9. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1431, 1441.
§ 4041A.43
[Amended]
10. Amend § 4041A.43 in paragraph (…
IRCCourt RulingsJan 5, 2017related by meaning
n 6662(a) and (b)(1) and (2), a taxpayer may be liable for a penalty of20%
5 Over petitioner's objection respondent introduced a literal transcript of account for petitioner's 2010 tax year. The literal transcript contains no reference
to any SFRs. Even if it did, the literal transcript does not establish that the
requ…
IRCCourt RulingsDec 2, 2010related by meaning
me to file a brief.
She.has continually tested this Court's patienceswith motions to
extend time to file and then ultimately failed to submit a brief. Petitioner is a member of the California State Bar and, as such,
should be sensitive to any actual or perceived abuse of the
judicial process. The Court directs petition…
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved.
(d)(4)(iv) (iv) Public i…
PBGCProposed Rules (FR)Proposed Sep 20, 2016
… considered timely transferred to PBGC under subpart A of part 4050 of this chapter.
* * * * *
PART 4041A—TERMINATION OF MULTIEMPLOYER PLANS
10. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1441.
11. In § 4041A.42:
a. The existing text of § 4041A.42 is desi…
PLR 201605006 — Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00) IRCPrivate Letter RulingsJan 29, 2016related by meaning
A must be
converted to a lump sum using section 417(e) assumptions.
The ruling contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by a penalties of perjury statement
executed by an appropriate party. Wh ile this office has not verified any of the material
su…
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
difficulties and cannot contact you for clarification, EBSA might not be able to consider your comment. Additionally, the
https://www.regulations.gov website is an “anonymous access” system, which means EBSA will not know your identity or contact information unless you provide it. If you send an email directly to EBSA…
PLR 199922005 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) IRCPrivate Letter RulingsJun 4, 1999related by meaning
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
February 1, 1999
CC:EBEO:7
TL-N-6138-96
UILC: 404.00-00 and 461.00-00
Number: 199922005
Release Date: 6/4/1999
INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE
MEMORANDUM FOR
FROM: Chief, Branch 7 (EBEO)
CC:EBEO:7
SUBJECT:
This Fiel…
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
y crime, however denominated by the laws of the relevant foreign or state government, that is substantially equivalent to an offense described in (A). For purposes of this section (a)(1), a person shall be deemed to have been convicted of a crime as of the “conviction date,” which is the date of the judgment of the tri…
IRCPrivate Letter RulingsOct 17, 2014related by meaning
or details, see enclosed Notice 437, Notice of Intention to
Disclose. A copy of this ruling with deletions that we intend to make available for public inspection is attached to Notice 437. If you disagree with our proposed deletions, you should
follow
the instructions in Notice 437.
This
ruling is directed only to the …
IRCCode / StatuteJan 14, 2019related by meaning
(h) (h) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section (including regulations providing for the coordination of the provisions of this section with section 404 in the case of a plan which has been subject to both of such sections).