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…
Ann. 2006-45 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsJul 31, 2006
…New York, NY 10038 2/11/1992
206. SBM Financial Services, Inc. 8400 Normandale Lake Boulevard Suite 1150 Minneapolis, MN 55437 5/13/1995
207. Scott & Stringfellow, Inc. (FKA Craige, Inc.) 823 E. Main Street Richmond, VA 23219 5/5/1999
208. Scottsdale Securities, Inc. 12855 Flushing Meadow St. Louis, MO 63131 10/9/1996
…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsSep 12, 2005
…oor
New York, NY 10038 2/11/1992
205. SBM Financial Services, Inc. 8400 Normandale Lake Blvd.
Suite 1150
Minneapolis, MN 55437 5/13/1995
206. Scott & Stringfellow, Inc.
(FKN Craige, Inc.) 823 E. Main Street
Richmond, VA 23219 5/5/1999
207. Scottsdale Securities, Inc. 12855 Flushing Meadow Drive
St. Louis, MO 63131 10/9…
81 FR 84458 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Material From Greece IRCFinal Rules (FR)Nov 23, 2016related by meaning
above, part 12 of title 19 of the Code of Federal Regulations (19 CFR part 12), is amended as set forth below:
PART 12—SPECIAL CLASSES OF MERCHANDISE 1. The general authority citation for part 12 and the specific authority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (…
Ann. 2004-72 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsOct 12, 2004
…York, NY 10038 February 11, 1992 198. SBM Financial Services, Inc. 8400 Normandale Lake Blvd. Suite 1150 Minneapolis, MN 55437 May 13, 1995
199. Scott & Stringfellow, Inc. (FKN Craige, Inc.) 823 E. Main Street Richmond, VA 23219 May 5, 1999
200. Scottsdale Securities, Inc. 12855 Flushing Meadow Drive St. Louis, MO 6313…
IRCCourt RulingsJan 29, 2019related by meaning
ng a taxable year equals $250 or
more." Sec. 1.170A-13(f)(1), Income Tax Regs.
9Sec. 170(f)(8)(D) provides an exception to the contemporaneous written acknowledgment requirement. Petitioner does not assert that this exception
applies.
- 29 -
due date, including extensions, for filing that tax return. Sec. 170(f)(8)(C).…
Ann. 2003-54 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsOct 6, 2003
…, NY 10038 February 11, 1992
196. SBM Financial Services, Inc. 8400 Normandale Lake Boulevard Suite 1150 Minneapolis, MN 55437 May 13, 1995
197. Scott & Stringfellow, Inc. (FKN Craige, Inc.) 823 E. Main Street Richmond, VA 23219 May 5, 1999
198. Scottsdale Securities, Inc. 12855 Flushing Meadow Drive St. Louis, MO 6313…
ERISACode / StatuteJan 7, 2011
The Secretary may, for the purpose of identifying, preventing, or prosecuting fraud and abuse, adopt regulatory standards establishing, or issue an order relating to a specific person establishing, that a person engaged in the business of providing insurance through a multiple employer welfare arrangement described in …
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…
IRCCourt RulingsJan 12, 1998related by meaning
payer receives any amount from a qualified
retirement plan (as defined in section 4974(c)), the
taxpayer's tax under this chapter for the taxable year in which such amount is received shall be increased by
an amount equal to 10 percent of the portion of such
amount which is includible in gross income.
- 9 -
5
See also …
Rev. Rul. 2006-38 — Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohi… IRCRevenue RulingsJul 17, 2006related by meaning
hibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan.
ADMINISTRATIVE
Notice 2006-63 Notice 2006-63 This notice requests comments for developing record retention standards, including recordkeeping limitation programs, for tax-exempt bond issues. In particular, the noti…
IRCCourt RulingsApr 11, 2012related by meaning
nt and
other official explanations of such treaties; court cases; congressional
intent as reflected in committee reports, joint explanatory statements of managers included in conference committee reports, and floor
statements made prior to enactment by one of a lhill's managers;
General Explanations of tax legislation …
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
IRCCourt RulingsJul 15, 1997related by meaning
ntentional disregard of rules and
regulations." Additionally, they make no argument on brief
concerning the additions to tax pursuant to section 6653. Accordingly, we consider petitioners and the corporation to have
conceded the additions to tax pursuant to section 6653.
Petitioners and the corporation argue that, to t…
IRCCourt RulingsSep 22, 1998related by meaning
te minus amounts received before such date to
the extent excludible from gross income. Sec. 72(e)(6).
The remainder of petitioner's distribution after determination of the nontaxable amount represents the payment to
him of income and as the parties have agreed is subject to the
10-percent premature distribution tax und…
IRCCourt RulingsDec 11, 2003related by meaning
ks to collect the 10-percent additional tax on
early distributions from qualified retirement plans.
Once again, other than his self-serving testimony, petitioner has offered no evidence in support of his position, no
bank statements or other evidence that would corroborate his
assertion that the tax was withheld or tha…
IRCCourt RulingsJan 17, 2024related by meaning
ccord Grajales, 156
T.C. at 58– 59 ( same). Section 4973 does not appear in C hapter 68,
Subchapter A , captioned “Additions to the Tax and Additional Amounts .” T he exaction it imposes is therefore not an “a dditional
amount” within the meaning of section 6751(c).
To implement the foregoing,
An order will be issued g…
IRCCourt RulingsSep 25, 2019related by meaning
appreciate the difficulties that incarceration imposed on petitioner in
obtaining information that might show that he had deductible expenditures for 2013 that exceed the $6,100 standard deduction accorded him by respondent,
petitioner has not--either in his defense to the motion or in his justification for his
two co…
IRCCourt RulingsSep 30, 2003related by meaning
ance with its substance.”
Neonatology Associates, P.A. v. Commissioner
, 299 F.3d 221, 230
n.12 (3d Cir. 2002), affg. 115 T.C. 43 (2000). However, the Supreme Court “has observed repeatedly that, while a taxpayer is
free to organize his affairs as he chooses, nevertheless, once
having done so, he must accept the tax co…