ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
IRCCourt RulingsApr 2, 2024related by meaning
eriod in
mandatory terms, and the heading uses the term “mandatory” itself.
Consequently , this is an instance in which the heading is of some use for interpretative purposes, and it supports our reading of the statute.
See Caltex Oil Venture v. Commissioner , 138 T.C. 18, 28 (2012); see also
Scalia & Garner, supra, at…
IRCCourt RulingsJan 3, 2011related by meaning
,000," and ( ) the cost of
term life insurance on petitioner's life for 2004 of $13,510.
Petitifoner timely filed a petition in this Court.
Discussion Rule 121(a) allows a party to move "for a summary
adjudication in the moving party's favor upon all or any part of
the 1 gal issues in controv rsy." Rule 121(b) directs …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
IRCCode / StatuteJan 6, 2025related by meaning
(k)(10) (10) Cross reference For excise tax on certain excess contributions, see section 4979.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
IRCCourt RulingsNov 21, 2023related by meaning
n its trade
or business, including “ rentals or other payments required to be made
as a condition to the continued use or possession ” of property.
19 Respondent also contends that petitioners failed to substantiate some of the
reported rent payments. Because we sustain respondent’s determination on other
grounds, we n…
T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred… IRCTreasury DecisionsFeb 6, 2006related by meaning
idance concerning the requirements for designated Roth contributions under qualified cash or deferred arrangements.
EMPLOYMENT TAX
T.D. 9239 T.D. 9239 Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance …
IRCCourt RulingsMay 25, 2005related by meaning
ibution was not from an IRA, it would not qualify for the
exception for higher education expenses, even if it were used for
higher education expenses. Petitioners stated in their petition that the distribution
was from a section 401(k) account, a fact which petitioners have
not denied. Petitioners did not respond to th…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
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…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
IRCCourt RulingsMay 19, 2011related by meaning
treated as a gift, dividend,
contribution of capital, payment of compensation, or other
payment depending on the substance of the transaction. Section 7872 applies to a transaction that is a loan subject to a belowmarket interest rate and is described in one of several
enumerated categories. Sec. 7872(c) (1), (e) (1), …
T.C. Memo. 1996-450 — Theodore Souris, P.C., a dissolved corporation, and Theodore Souris, as successor in interest of Theodore Souris, P.C. v. Commissioner IRCCourt RulingsOct 2, 1996related by meaning
g the term "employer reversion"
subsection (c) begins with the words "For purposes of this
section". Yet, as just indicated, both parties in this case treat the section 4980(c)(2) definition as applicable here for
purposes of the income tax
. Indeed this Court has so indicated.
Lee Engineering Supply Co. v. Commissione…
122 T.C. No. 5 — Estate of John W. Clause, Deceased; Thomas Y. Clause, Personal Representative v. Commissioner IRCCourt RulingsFeb 9, 2004related by meaning
oyer whose employees are
covered by the plan described in paragraph
(1), or
(ii) any authorized officer of the
cooperative described in paragraph (1), consenting to the application of sections 4978 and
4979A with respect to such employer or
cooperative.
* * * * * * *
(c) Definitions; Special Rules. * * *
* * * * * * *
…
64 T.C. 1011 — Catawba Industrial Rubber Co. v. Commissioner IRCCourt RulingsSep 9, 1975related by meaning
rough with the plan, it could doubtless have met and resolved to abandon it, without subjecting petitioner to liability to anyone. [19 T.C. at 26-27.] See also Precision Industries, Inc., 64 T.C. 901 (1975), recently decided by this Court.
Decision will be entered for the respondent
All section references are to the In…