IRCCode / StatuteJan 6, 2025related by meaning
(r)(2)(B)(ii) (ii) After September 30, 1981, and before 1985 With respect to compensation paid before 1985 for services rendered after September 30, 1981, the tier 2 portion shall be—
(r)(2)(B)(ii)(I) (I) so much of the tax imposed by section 3201 as is determined at the 2 percent rate, and
(r)(2)(B)(ii)(II) (II) so mu…
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…
81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
tices, and any other reasonably available information
( printed page 21204)
regarding the matter that the authorizing fiduciary or IRA owner requests. (e) The person engaging in a covered transaction furnishes the authorizing fiduciary or IRA owner with either:
(1) A confirmation slip for each securities transaction un…
IRCCourt RulingsJan 14, 2013related by meaning
itions to tax of $11,177.73 and $22,326.43 for the 2003 and 2004
tax years, respectively, because the corporation did not pay the excise tax due to be shown on Form 5330. Section 6651(a)(2) provides for an addition to tax of 0.5% per
month up to 25% for failure to pay the amount shown on a return unless it is shown
tha…
Joint BoardRegulationsDec 30, 2016related by meaning
Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.
IRCCourt RulingsAug 8, 2005related by meaning
Commissioner
, 83 T.C.
755, 791 n.28 (1984); Kahler v. Commissioner
, 18 T.C. 31, 34-35
(1952); Roberts v. Commissioner
, T.C. Memo. 2002-281. In the instant case, the record reflects that the original check was not
subject to substantial limitations, and petitioner makes no
contention otherwise. Consequently, we find…
IRCCourt RulingsNov 4, 1976related by meaning
loyment is for not more than 20 hours in any one week, and employees whose customary employment is for not more than 5 months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who…
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…