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86 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 105 T.C. 141; 105 T.C. No. 12 — Brotman v. Commissioner
    IRCCourt RulingsAug 24, 1995related by meaning
    section 1041. See Balding v. Commissioner, 98 T.C. 368 (1992). In order to implement the views expressed herein, An appropriate order will be issued. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules o…
  2. 89 FR 85750 — Enhancing Coverage of Preventive Services Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Oct 28, 2024
    …1 418 418 135 56,430 Year 2 418 418 60 25,080 Year 3 418 418 60 25,080 3-Year Average 418 418 85 35,530 The burden related to the Transparency in Coverage disclosure of certain cost-sharing information for HHS is currently approved under OMB control number 0938-1429 (CMS-10715, Transparency in Coverage).[220] HHS will …
  3. T.C. Memo. 2022-101 — William T. Ashford v. Commissioner
    IRCCourt RulingsSep 29, 2022related by meaning
    distribution , respondent determined a 10% additional tax under section 72(t) . In response to each notice, p etitioner timely petitioned this Court , and we consolidated these cases for trial, briefing , and opinion . Before trial p etitioner filed a Pretrial Memorandum , in which he advanced frivolous arguments. He a…
  4. 83 FR 38212 — Short-Term, Limited-Duration Insurance
    IRCFinal Rules (FR)Aug 3, 2018
    …e” in § 144.103 of this subchapter is applicable October 2, 2018. Footnotes 1.  Public Law 104-191, 110 Stat. 1936 (August 21, 1996). Back to Citation 2.  Public Law 104-204, 110 Stat. 2944 (September 26, 1996). Back to Citation 3.  Public Law 110-343, 122 Stat. 3881 (October 3, 2008). Back to Citation 4.  Public Law 1…
  5. 106 T.C. No. 23 — Brody Enterprises, Inc. v. Commissioner
    IRCCourt RulingsJun 10, 1996related by meaning
    mount necessary to fund the benefits payable under section 415 determined at the time of the contribution in question. Citrus Valley Estates, Inc. v . Commissioner , 99 T.C. at 447. The dispute in these cases focuses on the amounts of benefits payable under section 415 determined at the time of the contributions in que…
  6. 83 FR 7437 — Short-Term, Limited-Duration Insurance
    IRCProposed Rules (FR)Proposed Feb 21, 2018
    … DATE OF PUBLICATION OF THE FINAL RULE IN THE FEDERAL REGISTER ]. Footnotes 1.  Public Law 104-191, 110 Stat. 1936 (August 21, 1996). Back to Citation 2.  Public Law 104-204, 110 Stat. 2944 (September 26, 1996). Back to Citation 3.  Public Law 110-343, 122 Stat. 3881 (October 3, 2008). Back to Citation 4.  Public Law 1…
  7. T.C. Memo. 2011-58 — Erin N. Hellweg v. Commissioner
    IRCCourt RulingsMar 9, 2011related by meaning
    ities. Classification of the transaction as a prohibited transaction under section 408(e) (2) (A) results in a deemed distribution of the IRA's assets to the taxpayer that is included in the taxpayer's income and is subject to a 10-percent additional tax. See secs. 72(t), 408(e) (2) (]B). In cases where the Service att…
  8. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …e enactment of the Health Insurance Portability and Accountability Act of 1996, Public Law 104-191, 110 Stat. 1936 (Aug. 21, 1996); Title I of the Genetic Information Nondiscrimination Act of 2008, Public Law 110-233, 122 Stat. 881 (May 21, 2008); the Mental Health Parity Act of 1996, Public Law 104-204, 110 Stat. 2944…
  9. T.C. Memo. 2014-21 — Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner
    IRCCourt RulingsJan 28, 2014related by meaning
    her authority that would distinguish the Martin cases from the issue presented before the Court. Accordingly, petitioners have not met their burden of proving that the weight of the authorities supporting the treatment of the IRA - 25 - [*25] distributions is substantial in relation to the weight of the authorities sup…
  10. T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules.
    IRCTreasury DecisionsSep 18, 2006related by meaning
    INCOME TAX Notice 2006-76 Notice 2006-76 This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether i…
  11. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022
    …st for small physicians is estimated as: $219,446/64,232 small physicians = $3.42. Back to Citation 110.  The annual cost for issuers is estimated as: $339,836 × 0.5 × 0.2% = $340. The annual cost for small providers of air ambulance services is estimated as: $339,836 × 0.5 × 36.8% = $62,530. Back to Citation 111.  The…
  12. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    2, 513, and 514.—See section 3.01(78), above. (83) Section 529.—Qualified Tuition Programs.—Whether a state-run tuition program qualifies under § 529. (84) Sections 542, 543, and 544.—Definition of Personal Holding Company; Personal Holding Company Income; Rules for Determining Stock Ownership.—Whether the application …
  13. Treas. Reg. § 1.430(g)-1(c)(2)(iii)(A) — Valuation date and valuation of plan assets.
    IRCRegulationsSep 9, 2016
    (c)(2)(iii)(A) (A) In general. This paragraph (c)(2)(iii) provides rules for applying the 90 to 110 percent corridor set forth in section 430(g)(3)(B)(iii). The rules for accounting for contribution receipts under paragraphs (d)(1) and (d)(2) of this section are applied prior to the application of the 90 to 110 percent…
  14. IRCRegulationsDec 30, 2016
    3, the values taken into account in determining the median are $85, $100, $100, $110, $110, $120, $120, $120, and $150. Therefore, the median amount among those agreed to for the emergency service is $110, and the amount under paragraph (b)(3)(i)(A) of this section is 80% of $110 ($88). Example 4.(i) Facts. Same facts …
  15. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995related by meaning
    -2503 at 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995); see also Conway v. United States , supra ; cf. Wheeler v. Commissioner , T.C. Memo. 1993-561. 6 We observe that the definition of "qualified total distribution" set forth in section 402(a)(5)(E)(i)(II) incorporates the definition of "lump sum distribution" set fort…
  16. 78 FR 77632 — Amendments to Excepted Benefits
    IRCProposed Rules (FR)Proposed Dec 24, 2013
    … no cost sharing under the employee assistance program. * * * * * Footnotes 1.  Public Law 104-204, 110 Stat. 2944 (September 26, 1996). Back to Citation 2.  Public Law 110-343, 122 Stat. 3881 (October 3, 2008). Back to Citation 3.  Public Law 104-204, 110 Stat. 2935 (September 26, 1996). Back to Citation 4.  Public La…
  17. T.C. Memo. 2003-32 — Howard E. Clendenen v. Commissioner
    IRCCourt RulingsFeb 12, 2003related by meaning
    d caselaw require that corrective actions must be taken to requalify a plan that has violated section 415. Martin Fireproofing v. Commissioner , supra at 1184; sec. 1.415-6(b)(6), Income Tax Regs. Petitioners provided calculations to establish that the plan was qualified as of the taxable year ending June 30, 1987. In …
  18. T.C. Memo. 2013-45 — Alan R. & Toni A. Pinn v. Commissioner
    IRCCourt RulingsFeb 11, 2013related by meaning
    to each other. It is easy to imagine an abusive transaction where the bargaining agent for the employees acts in concert with the bargaining agent for the employer, allowing many of the benefits provided to employees who are also owners to be more favorable than the benefits provided to employees who are not owners. Th…
  19. T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (…
    IRCTreasury DecisionsMar 7, 2005related by meaning
    INCOME TAX Rev. Rul. 2005-13 Rev. Rul. 2005-13 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2005. T.D. 9175 T.D. 9175 Temporary and proposed regula…
  20. 86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCFinal Rules (FR)Feb 11, 2021
    strictions. Section __.110(b) requires preparation of a plan for remediation to achieve an NSFR of at least equal to 1.0, as required under §  __.100. Section __.130 requires that a depository institution holding company subject to the NSFR publicly disclose on a biannual basis its NSFR calculated for each of the two i…