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92 documents · 0.18sAllIRCERISAPBGCJoint Board
  1. I.R.C. § 401(d) — Qualified pension, profit-sharing, and stock bonus plans
    IRCCode / StatuteJan 6, 2025
    … with respect to which such plan is established. [(e) Repealed. Pub. L. 98–369, div. A, title VII, §713(d)(3), July 18, 1984, 98 Stat. 958]
  2. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    …vings , in order to deduct expenses under section 162 or 212 . 20 Wolf v. Commissioner, 4 F.3d 709, 713 (9th Cir. 1993) , aff ’ g T.C. Memo. 1991 - 212; Indep. Elec. Supply, Inc. v. Commissioner, 781 F.2d 724, 726 (9th Cir. 1986) , aff ’ g Lahr v. Commissioner, T.C. Memo. 1984-472 ; Sherman v. Commissioner, T.C. Memo. …
  3. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024related by meaning
    years beginning after the date of enactment of the Act); id. § 311(b)(2), 136 Stat. at 5347 (providing that qualified birth or adoption distributions made on or before the date of enactment of the Act will have a threeyear period of limit ations from the date the distribution was received). “This is the highly reticul…
  4. T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers …
    IRCTreasury DecisionsSep 29, 2003related by meaning
    rders) applies for transfers, distributions, and payments made after December 31, 2001. Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 4. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 5. In §602.101, paragraph (b) is amended by adding an entry in …
  5. I.R.C. § 72(m)(7) — Annuities; certain proceeds of endowment and life insurance contracts
    IRCCode / StatuteJan 6, 2025
    …tle II, §236(b)(1), Sept. 3, 1982, 96 Stat. 510] [(9) Repealed. Pub. L. 98–369, div. A, title VII, §713(d)(1), July 18, 1984, 98 Stat. 957]
  6. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987related by meaning
    amended and in effect during the years in issue. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. Our references to secs. 371 and 372 of the Judicial Code are to those sections as in effect during 1980 and 1981. Sec. 372 of the Judicial Code was amended twice by acts…
  7. Treas. Reg. § 1.401(a)(9)-6(m)(4)(ii)(A) — Required minimum distributions for defined benefit plans and annuity contracts.
    IRCRegulationsSep 17, 2024
    …372,966 369,310 19,765 353,201 2033 775,430 360,265 356,733 19,955 340,310 2034 731,620 347,116 343,713 20,257 326,859 Table 5 to Paragraph (m)(4)(ii)(A) Year Survivorshipto startof year Interestdiscountto endof 2028 Mortalityrate duringyear Discountedadditionalbenefitswithin year 2028 2029 1.00000 .97590 .03321 $17,84…
  8. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    n 72(t) imposes an additional 10% tax on early distributions from a qualified retirement plan, including an IRA, made to a taxpayer before she attains the age of 59½. See secs. 72(t)(1), (2)(A)(i), 4974(c)(4). Mrs. Gebman had not attained the age of 59½ when she received the distributions at issue. The IRA distribution…
  9. Treas. Reg. § 1.416-1 — Questions and answers on top-heavy plans.
    IRCRegulationsMar 14, 2019
    …ity and Fiscal Responsibility Act of 1982 (Pub. L. 97-248) (TEFRA), and amended by sections 524 and 713(f) of the Tax Reform Act of 1984 (Pub. L. 98-369): Table of Contents G—General Provisions T—Top-Heaviness Determinations V—Vesting Rules for Top-Heavy Plans M—Minimum Benefits Under Top-Heavy Plans G. General Provisi…
  10. T.C. Summary Opinion 2003-43 — Dennis W. Farley, Jr. & Janice J. Farley v. Commissioner
    IRCCourt RulingsApr 22, 2003
    …encies in Federal income taxes against petitioners for the years indicated: Year Deficiency 1995 $6,713 1996 8,000 1997 8,200 The sole issue for decision is whether petitioners are liable for
  11. Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2006related by meaning
    her the period of administration or settlement of an estate or a trust (other than a trust described in § 664) is reasonable or unduly prolonged. (45) Section 642(c).—Deduction for Amounts Paid or Permanently Set Aside for a Charitable Purpose.—Allowance of an unlimited deduction for amounts set aside by a trust or est…
  12. Treas. Reg. § 1.417(e)-1(d)(7)(v)(E) — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
    IRCRegulationsJan 19, 2024
    …e remaining portion of the cash balance benefit), Participant W receives a monthly life annuity of $713.33 per month payable as a straight life annuity at normal retirement age (equal to the $500 straight life annuity at normal retirement age earned as of December 31, 2016 plus the remaining benefit derived from the ca…
  13. Rev. Rul. 2007-67 — Mortality tables; single sum distributions; section 417(e)(3) of the Code. This ruling pertains to the mortality table to be used when calculating a single sum…
    IRCRevenue RulingsNov 26, 2007related by meaning
    INCOME TAX T.D. 9362 T.D. 9362 Temporary and proposed regulations under section 905 of the Code provide rules relating to a United States taxpayer's obligation to notify the Internal Revenue Service of a foreign tax redetermination, which is a change in foreign tax liability that may affect the taxpayer's foreign tax c…
  14. 95 T.C. 132; 95 T.C. No. 11 — Thoburn v. Commissioner
    IRCCourt RulingsAug 13, 1990related by meaning
    t C. Slaton purports to extend the period of limitations for 1983 only. Title 29 U.S.C. sec. 1203(a) (1982) contains a similar requirement. It states: Unless the Secretary of the Treasury finds that the collection of a tax is in jeopardy, in carrying out the provisions of section 4975 of Title 26 (relating to tax on pr…
  15. PLR 201149005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 9, 2011
    …,200 per year, in equal monthly installments of $600. The present value of the life annuity was $47,713.08. The ruling PLR - 109506-11 PLR - 109507-11 6 conclu ded that: (1) the father realized capital gain based on the difference between the father's basis in the property and the present value of the annuity; (2) the …
  16. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991related by meaning
    and sec. 1011A(b)(l) of the Technical and Miscellaneous Revenue Act of 1988 (Pub. L. 100-647, 102 Stat. 3342, 3472), do not affect the instant case.] Sec. 1.72-8. Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee, (a) Contributions in the nature…
  17. T.C. Memo. 2018-155 — Ruben De Los Santos & Martha De Los Santos v. Commissioner
    IRCCourt RulingsSep 18, 2018
    …e premiums from the insurance proceeds. See Rev. Rul. 64-328, 1964-2 C.B. 11, revoking Rev. Rul. 55-713, 1955-2 C.B. 23. In September 2003 the Department of the Treasury issued final regulations that define split-dollar life insurance arrangements more comprehensively. T.D. 9092, 2003-2 C.B. 1055; see sec. 1.61-22, Inc…
  18. 29 T.C. 22 — Loeb v. Commissioner
    IRCCourt RulingsOct 11, 1957
    …on insurance, is erroneous, and we therefore decline to follow it. See Arthur L. Lawrence, 27 T. C. 713 (1957), on appeal (C. A. 9). In examining an act of Congress, in order to determine its constitutionality, we must be guided by the well settled rule that every intendment is in favor of its validity. It must be pres…
  19. T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen…
    IRCTreasury DecisionsFeb 26, 2007related by meaning
    addition, the notice invites comments from the public regarding all aspects of these provisions. ADMINISTRATIVE Rev. Proc. 2007-21 Rev. Proc. 2007-21 This procedure provides guidance to persons against whom a penalty under section 6707 or 6707A of the Code is assessed, and who may request rescission of those penalties…
  20. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    …ot resolve a tax controversy with finality. See Opine Timber Co. v. Commissioner , 64 T.C. 700, 712-713 (1975), affd. without published opinion 552 F.2d 368 (5th Cir, 1977); Kiourtsis v. Commissioner , T.C. Memo. 1996-534;