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90 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …in this ICR). For those 196 entities, the total first year one-time burden is estimated to be 7,334,496 hours with an equivalent total cost of approximately $1,037,423,712. Table 5A—Low-Range First Year One-Time Cost and Hour Burden for Internet-Based Self-Service Tool for Issuers and TPAs Requiring a Complete Build Nu…
  2. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    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…
  3. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015
    …ondents each year and that the total annual burden of the collection of information will be about 4,496 hours and $607,570. This represents a decreased burden compared to that under the old regulation, as the following table shows: Annual burden: Under old regulation: Under new regulation: Number of responses 867 816. …
  4. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    …026-10 2026-04 I.R.B. 2026-04 378 2026-11 2026-06 I.R.B. 2026-06 491 2026-12 2026-06 I.R.B. 2026-06 496 2026-13 2026-06 I.R.B. 2026-06 499 2026-9 2026-07 I.R.B. 2026-07 534 2026-7 2026-11 I.R.B. 2026-11 637 2026-14 2026-11 I.R.B. 2026-11 654 2026-15 2026-11 I.R.B. 2026-11 658 2026-16 2026-11 I.R.B. 2026-11 685 2026-17 …
  5. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026
    …026-10 2026-04 I.R.B. 2026-04 378 2026-11 2026-06 I.R.B. 2026-06 491 2026-12 2026-06 I.R.B. 2026-06 496 2026-13 2026-06 I.R.B. 2026-06 499 2026-9 2026-07 I.R.B. 2026-07 534 2026-7 2026-11 I.R.B. 2026-11 637 2026-14 2026-11 I.R.B. 2026-11 654 2026-15 2026-11 I.R.B. 2026-11 658 2026-16 2026-11 I.R.B. 2026-11 685 2026-17 …
  6. T.C. Memo. 2022-69 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJul 6, 2022related by meaning
    s are to the Tax Court Rules of Practice and Procedure. Served 07/06/22 2 [* 2 ] under section 4973, plus associated additions to tax and penalties. 2 Currently before the Court is petitioner’s Motion for Summary Jud gment under Rule 121. Petitioner contends that the IRS “is precluded as a matter of law from asserting …
  7. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    …026-10 2026-04 I.R.B. 2026-04 378 2026-11 2026-06 I.R.B. 2026-06 491 2026-12 2026-06 I.R.B. 2026-06 496 2026-13 2026-06 I.R.B. 2026-06 499 2026-9 2026-07 I.R.B. 2026-07 534 2026-7 2026-11 I.R.B. 2026-11 637 2026-14 2026-11 I.R.B. 2026-11 654 2026-15 2026-11 I.R.B. 2026-11 658 2026-16 2026-11 I.R.B. 2026-11 685 2026-17 …
  8. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …026-10 2026-04 I.R.B. 2026-04 378 2026-11 2026-06 I.R.B. 2026-06 491 2026-12 2026-06 I.R.B. 2026-06 496 2026-13 2026-06 I.R.B. 2026-06 499 2026-9 2026-07 I.R.B. 2026-07 534 2026-7 2026-11 I.R.B. 2026-11 637 2026-14 2026-11 I.R.B. 2026-11 654 2026-15 2026-11 I.R.B. 2026-11 658 2026-16 2026-11 I.R.B. 2026-11 685 2026-17 …
  9. T.C. Memo. 1996-502 — Elaine S. Bennett v. Commissioner
    IRCCourt RulingsNov 7, 1996related by meaning
    T.C. Memo. 1996-502 UNITED STATES TAX COURT ELAINE S. BENNETT, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8545-96. Filed November 7, 1996. Vernon E. Robbins , for petitioner. Alan R. Peregoy , for respondent. MEMORANDUM OPINION DAWSON, Judge : This case was assigned to Special Trial Judge Ro…
  10. T.D. 9779 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service prov…
    IRCTreasury DecisionsAug 15, 2016related by meaning
    ction be submitted with the taxpayer’s income tax return for the taxable year in which the property is transferred. EMPLOYEE PLANS T.D. 9779 T.D. 9779 Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service provider to el…
  11. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995related by meaning
    T.C. Memo. 1995-492 UNITED STATES TAX COURT GLENN L. WITTSTADT, JR. AND LYNNE M. WITTSTADT, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7123-93. Filed October 11, 1995. Robert G. Cassilly , for petitioners. Alan R. Peregoy , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Jud…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. T.C. Memo. 1997-389 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsAug 25, 1997
    …ing conclusion, we relied heavily on Gunnison v. Commissioner , 54 T.C. 1766 (1970), affd. 461 F.2d 496 (7th Cir. 1972), where we considered the meaning of the phrase "on account of" in an earlier version of the operative statute and construed it narrowly. Id . at 1773. Hylton was never appealed, and the decision in th…
  14. 78 T.C. 979; 78 T.C. No. 69 — Ruggere v. Commissioner
    IRCCourt RulingsJun 14, 1982related by meaning
    nder the Sixth and Ninth Amendments of the Constitution were not violated by our actions in the instant case. Decision will be entered under Rule 155. By stipulation, respondent concedes that the $1,562 figure is the product of an erroneous computation in the statutory notice of deficiency and that should respondent pr…
  15. 136 T.C. No. 6 — Michael P. Schwab & Kathryn J. Kleinman v. Commissioner
    IRCCourt RulingsFeb 7, 2011
    …tion of what it regarded as an undue tax burden (continued...) -14reprinted in 1939-1 C.B. (Part 2) 496, 520; H.R. Rep. No. 70-2, sec. 165 (1927), reprinted in 1939-1 C.B. (Part 2) 384, 398-99. Finding no esoteri'c meaning in the -legislative history, Schwab and Kleinman point us to thë dictionary, which defines "actua…
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 138 T.C. No. 7 — Research Corporation v. Commissioner
    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…
  18. T.C. Memo. 2000-41 — David Edward Neumeister v. Commissioner
    IRCCourt RulingsFeb 8, 2000
    … any other tax-supported retirement plan”); H. Conf. Rept. 93-1280, at 355 (1974), 1974-3 C.B. 415, 496-498. Thus, active participants of tax-advantaged plans with income above various levels are denied completely the tax deduction that is provided by section 219 to individuals who are not otherwise covered by similar …
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991related by meaning
    Yolanda) was the distributee (within the meaning of section 402(a)(1)) of the entire distribution here in dispute. II. Taxability of the Distribution Preliminarily, we note that the apparent effect of petitioner’s contention that section 72 authorizes him to exclude $75,000 from income — if we were to agree with it — …