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74 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2005related by meaning
    tion of those sections where the formal ownership of property is in a party other than the taxpayer except when title is held merely as security. (15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduc…
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 29 C.F.R. § 2570.133 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  4. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …before any experience refund, was $19,366.35. The policy was credited with an experience refund of $145.33, and Lakewood paid the net premium of $19,221.02 ($19,366.35 - $145.33). The cost of insuring Dr. Desai for the second year was $4,072.87, and, at the end of that year, the conversion credit balance was $32,600.48…
  5. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  6. T.C. Memo. 1998-145 — Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative v. Commissioner
    IRCCourt RulingsApr 22, 1998
    T.C. Memo. 1998-145 UNITED STATES TAX COURT ESTATE OF HILDA ASHMAN, DECEASED, PHILLIP ASHMAN, PERSONAL REPRESENTATIVE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15578-96. Filed April 22, 1998. In 1990, D received a distribution from a qualified pension plan and reported that it was timely r…
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 95 T.C. 289; 95 T.C. No. 22 — Estate of Levitt v. Commissioner
    IRCCourt RulingsSep 13, 1990related by meaning
    as to utilize the estate tax unified credit to its fullest extent. Kenneth G. Coveney, for the petitioner. William H. Quealy, Jr., for the respondent. Nims, Chief Judge. Korner, Hamblen, Cohen, Clapp, Swift, Wright, Parr, and Colvin, JJ., agree with the majority. Chabot, J., concurring *88 in the result. Hamblen and Wh…
  9. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015
    L o 145 T.C. No. 1 UNITED STATES TAX COURT OUR COUNTRY HOME ENTERPRISES, INC., ET AL.,' Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 25764-10, 25765-10, Filed July 13, 2015. 11520-11, 11521-11, 12744-11, 12745-11, 12746-11. SP is a purported welfare benefit plan consisting of the respective s…
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …at Issue Are Not Recognized for Purposes of Claiming Deductions or Reporting Income................ 145 A. In Summary................................. 145 B. No Procedural Defense to Determined Deficiencies............................... 146 C. No Need To Address Other Issues............ 151 - 5 - MEMORANDUM FINDINGS O…
  13. 77 T.C. 1169 — Reiff v. Commissioner
    IRCCourt RulingsNov 30, 1981related by meaning
    general tax credit (sec. 42), which apparently was taken into account by respondent in his assertion of an increased deficiency and additions to tax. Respondent concedes that, if the 32-page document filed by petitioners with respondent for 1977 constitutes an income tax return for purposes of sec. 6651(a), then the r…
  14. T.C. Memo. 2019-145 — Jane M. Lassek, Petitioner and Michael E. Smith, Intervenor v. Commissioner
    IRCCourt RulingsOct 28, 2019
    ALS T.C. Memo. 2019-145 UNITED STATES TAX COURT JANE M. LASSEK, Petitioner, AND MICHAEL E. SMITH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25395-16. Filed October 28, 2019. Albert B. Kerkhove and Howard N. Kaplan, for petitioner. Michael E. Smith, pro se. Britton G. Wilson and Douglas S. Po…
  15. T.C. Memo. 2002-17 — Angela C. Morris v. Commissioner
    IRCCourt RulingsJan 16, 2002related by meaning
    470 in petitioner's deductions, a $144 decrease in petitioner's withholding credits, and the imposition of the section 72(t) additional tax of $1,283. Petitioner timely filed a Form 8857, Request for Innocent Spolse Relief, seeking equitable relief from liability under the provisions of section 66(c). Respondent determ…
  16. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    … not request abatement for this period. The record does not show any activity during this period. - 145 - [*145] II. Period 21: April 29 through August 23, 2011 We do not analyze Goldberg's entitlement to interest abatement for this period because the IRS concedes that Goldberg is entitled to interest abatement for thi…
  17. 79 FR 8544 — Shared Responsibility for Employers Regarding Health Coverage
    IRCFinal Rules (FR)Feb 12, 2014
    …with nonstandard features that are incompatible with the MV Calculator or a safe harbor, 45 CFR 156.145(a)(3) provides that the plan may determine MV through an actuarial certification from a member of the American Academy of Actuaries after the member performed an analysis in ( printed page 8546) accordance with gener…
  18. T.C. Memo. 2012-168 — Steven W. & Gayle F. Repetto v. Commissioner
    IRCCourt RulingsJun 14, 2012related by meaning
    ed work in her capacity as Yolo's employee or officer. Consistent with our conclusion above, we sustain respondent's disallowance of these deductiòns. IV. Additions to Tax and Penalties A. s Burden of Proof Respondent bears the burden of production with regard to the section 6651(a)(1) and (2) additions to tax and the …
  19. 78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Mar 21, 2013
    …ment periods in addition to those required under section 2702 of the Act. * * * * * 36. Amend § 146.145 by revising paragraph (b) to read as follows: § 146.145 Special rules relating to group health plans. * * * * * (b) General exception for certain small group health plans.
  20. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026
    …her indirect costs), the Departments estimate that the cost of reviewing these final rules will be $145.34 per hour.[255] The Departments estimate, based on an average reading speed of 200 to 250 words per minute, that it will take each reviewing entity approximately 14.5 hours to review these final rules, with an asso…