PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016
…h annuity payable to the spouse for the spouse’s life beginning upon the participant’s death was $7,837 (calculated using the applicable interest rate and applicable mortality table under § 417(e)(3)), the single-sum payment to the spouse under clause (iii) of this section .07(2) is equal to $7,837. If the single-sum p…
IRCCourt RulingsApr 25, 1972related by meaning
ecision will ~be entered for the petitioners.
unless otherwise indicated, all section references are to the Internal Revenue Code of 1954, as amended. This date is at variance with the date shown on the acceptance, Dec. 31, 1963. However, the parties agree by stipulation that the application was accepted on Dec. 31, 19…
Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresSep 2, 2008
… annuity payable to the spouse for the spouse’s life beginning upon the participant’s death were $7,837 (calculated using the applicable interest rate and applicable mortality table under § 417(e)(3)), the single-sum payment to the spouse under clause (iii) of this section .07(2) is equal to $7,837. If the single-sum p…
Rev. Proc. 2006-27 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (… IRCRevenue ProceduresSuperseded May 30, 2006
…th annuity payable to the spouse for the spouse’s life beginning upon the participant’s death is $7,837 (calculated using the applicable interest rate and mortality table under § 417(e)(3), and based on the assumptions that the participant is age 65, that the spouse is age 62, and that the applicable interest rate is 6…
IRCCourt RulingsJan 31, 1973related by meaning
for any payment of any specific amount to any employee until the conditions of that employee having medical services or being away from work occurred. In Simplified Tax Records, Inc., 41 T.C. 75, 79 (1963), in disallowing a deduction to the taxpayer for a reserve for the estimated future cost of preparing subscribers’ …
133 T.C. No. 9 — Taproot Administrative Services, Inc. v. Commissioner IRCCourt RulingsSep 29, 2009
…e question at issue ." Chevron, U .S .A . Inc .
v . Natural Res . Def . Council, Inc . , 467 U .S . 837, 842 (1984) .
IRCCourt RulingsJan 17, 2024related by meaning
Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to
the Tax Court Rules of Practice and Procedure .
Served 01/17/24
2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of
$8,476,705 . The notices also determined additions to tax under section
6651(a)(1) and (2) and accurac…
IRCPrivate Letter RulingsJun 11, 2004related by meaning
INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM
January 07, 2004
Number: 200424004
Release Date: 6/11/04
Third Party Contact:
Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04
CASE-MIS No.: TAM- 127815-03, CC:ITA:B07
Industry Director
------------------------------------------------
Taxpayer's Name…
IRCRegulationsJul 26, 2016
… portion of the investment in the contract adjusted for refund feature ($42,398 less $4,560.60) $37,837.40 Value of the refund feature with respect to B's annuity (percentage from Table VII for age 60 and duration 20, or 11 percent, multiplied by lesser of guaranteed amount and allocable portion of investment in the co…
IRCCourt RulingsJul 25, 1984related by meaning
cated, and all Rule references are to the Tax Court Rules of Practice and Procedure.
See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…
IRCRegulationsSep 9, 2016
…crease in the minimum required contribution. This increase to the minimum required contribution is $837, which is determined as the difference between:(A) The $90,000 portion of the required installment that is no longer treated as unpaid by reason of paragraph (d)(3)(iv)(A) of this section, discounted for the 6-month …
IRCCourt RulingsJun 3, 2013related by meaning
T.C. Summary Jpinion 2013-42
UNITED STATES TAX COURT
ASTER TIRF E, Petitioner v.
COMMISSIONER OF INTE 1NAL REVENUE, Respondent
Docket No. 25865-10S. Filed June 3, 2013.
Aster Tirfe, pro se.
Steven Roth, for respondent.
SUMMARlY OPINION
CARLUZZO, Special Trial Judge This case was heard pursuant to the
provisions of sect…
IRCCourt RulingsJul 14, 2005related by meaning
that the Court vacate its Order [sic] of
August 16 and order the parties to submit computations
pursuant to Rule 155. This will permit the parties the opportunity to determine whether TLC's liability should
be reduced by the amounts already paid by parties to
the transaction.
On the record before us, we reject petition…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…ed by Secure 2.0 and Proposal
41,813,022
Other Burden Associated With This Control Number 1
162
148,837
Total
162
416,670,750
1
A description of how the burden is calculated may be obtained by contacting the PRA addressee or by going to
www.reginfo.gov/public/do/PRAMain
and searching for OMB control number 1210-016…
IRCCourt RulingsJul 26, 2007related by meaning
sioner , T .C . Memo . 2001-34 .
We recognize that petitioner received his IRA distribution
at a time when he was both a single parent and temporarily unemployed and that he used the distribution for a laudable
purpose . Unfortunately for petitioner, we are bound by the lis t
of statutory exceptions set forth in sectio…
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 RulingsJul 31, 2000
…orm on the basis of our understanding of the
record as a whole. See Orth v. Commissioner
, 813 F.2d 837, 842
(7th Cir. 1987), affg. Lio v. Commissioner
, 85 T.C. 56 (1985);
Silverman v. Commissioner
, supra
at 933; Estate of Kreis v.
Commissioner
, 227 F.2d 753, 755 (6th Cir. 1955), affg. T.C. Memo.
1954-139; IT&S of I…
T.C. Memo. 1999-80 — Edward Clasby and C. T. Garrahan Insurance Agency, Inc. v. Commissioner IRCCourt RulingsMar 16, 1999related by meaning
ions to tax under section
6651(a)(2) and that the addition to tax under section 6651(a)(1)
for 1993 is not larger than $7,959. We sustain respondent's determination that petitioners are liable for additions to tax
under section 6651(a)(1), except as conceded by respondent.
Decision will be entered
under Rule 155
.
IRCCourt RulingsNov 13, 1998
…rcuit, to which any appeal in this
case would lie, stated in Roundy v. Commissioner
, 122 F.3d 835,
837 (9th Cir. 1997), affg. T.C. Memo. 1995-298:
[Section 72(t)(1)] applies to any retirement
distribution, so long as it is not specifically
exempted and is from a "qualified retirement plan".
Petitioner has not disputed…