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80 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 35 T.C. 1238 — Kimble Glass Co. v. Commissioner
    IRCCourt RulingsMar 31, 1961
    …15% of gross income_ _ 35, 077. 93 5 % of gross income__ 7, 059. 58 Total percentage depletion_ 42, 137. 51 Allowable depletion_ 42, 137. 51 Owens-Illinois Glass Company — Corona, California, Property — 1951 Total 100% Feldspar 25% Silica 77% Tons produced and shipped_ 113, 981 26, 216 87, 765 Relative value times weig…
  2. 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
    nder section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules. ADMINISTRATIVE Rev. Proc. 2006-34 Rev. Proc. 2006-34 This procedure provides specifications for filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, electronically or magnetically. The procedure …
  3. 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
    INCOME TAX Rev. Rul. 2006-7 Rev. Rul. 2006-7 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 February 2006. T.D. 9238 T.D. 9238 Temporary and proposed regul…
  4. Rev. Rul. 2020-2 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsJan 13, 2020
    …1980 2047 134,616 1981 2048 135,300 1982 2049 135,900 1983 2050 136,440 1984 2051 136,992 1985 2052 137,292 1986 2053 137,556 1987 and Later 2054 and Later 137,700 ATTACHMENT II 2020 ROUNDED COVERED COMPENSATION TABLE CALENDAR YEAR OF BIRTH 2020 COVERED COMPENSATION ROUNDED 1937 $ 39,000 1938 – 1939 45,000 1940 48,000 …
  5. 95 T.C. 364; 95 T.C. No. 26 — Wood v. Commissioner
    IRCCourt RulingsSep 27, 1990related by meaning
    . United States, 872 F.2d 564, 568-570 (3d Cir. 1989). Respondent assumes but does not concede that section 4975(a) imposes a penalty tax. He asserts: the issue in this case would still be whether there is “any expressed or necessarily implied provision or language . . .” (Commissioner v. Acker, 361 U.S. 87, 91 (1959))…
  6. Joint BoardRegulationsDec 30, 2016related by meaning
    (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
  7. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    … Citation 48.  Arkansas sets the maximum lifetime coverage amount at $15,000. See Ark. Code § 23-85-137(d); 054-00.1-6 Ark. Code. R. (2025). Maryland and Rhode Island set their respective lifetime maximum coverage limitations at $100,000. Md. Ins. Code Ann. § 15-810(e) (2021); 27 R.I. Gen. Laws § 27-18-30(g) (2017). Ba…
  8. 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 — Shut Out Dee-Fence, Inc. v. Commissioner
    IRCCourt RulingsDec 2, 1981related by meaning
    n the deficiency actions and, thus, we must follow the legislature’s mandate and dismiss this case. An appropriate order of dismissal will be entered. ^ince this is a preliminary jurisdictional motion, the Court has concluded that the post-trial procedures of Rule 182, Tax Court Rules of Practice and Procedure, are not…
  9. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    …s estimate that it would take a compensation and benefits manager 30 minutes (at an hourly rate of $137.64) and an office clerk 15 minutes (at an hourly rate of $39.56) on average to prepare and submit the additional information for open negotiation for each plan, issuer, or FEHB carrier and provider or facility initia…
  10. T.C. Memo. 2000-137 — Alton F. Emerson v. Commissioner
    IRCCourt RulingsApr 12, 2000
    T.C. Memo. 2000-137 UNITED STATES TAX COURT ALTON F. EMERSON, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6276-99. Filed April 12, 2000. Alton F. Emerson, pro se. Felicia L. Branch , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge : Respondent determined deficiencies in an…
  11. 67 T.C. 29 — Federal Land Bank Asso. v. Commissioner
    IRCCourt RulingsOct 6, 1976related by meaning
    or lack of jurisdiction. Appropriate orders will be issued. Statutory references are to the Internal Revenue Code of 1954, unless otherwise indicated. Sec. 7476 is a new provision of the Internal Revenue Code. It provides taxpayers with a forum in which they may receive determinations of whether their plans are qualifi…
  12. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024
    …ncluded no information about his excise tax liability, leaving all relevant lines blank. Paschall , 137 T.C. at 16 – 17 . We accordingly held “that the filing of the Forms 1040 did not start the statute of limitations running for purposes of the section 4973 excise tax in the absence of accompanying Forms 5329.” Id. at…
  13. T.C. Memo. 2014-108 — Guy M. Dabney & Ann V. Dabney v. Commissioner
    IRCCourt RulingsJun 5, 2014
    …tated that the IRA was the owner of several hundred shares of the issuing company's stock. E at 136-137. The taxpayer believed that the issuing company would send the stock certificate to the custodian of the IRA. Id. at 137. For unknown reasons, the stock certificate was not delivered to the custodian, but the taxpaye…
  14. Rev. Proc. 2004-56 — Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible …
    IRCRevenue ProceduresAug 30, 2004related by meaning
    e any payments hereunder or any interest under the Plan, which payments and interest are expressly declared to be non-assignable and non-transferable. 8.2 Domestic Relation Orders. Notwithstanding Section 8.1, if a judgment, decree or order (including approval of a property settlement agreement) that relates to the pro…
  15. T.C. Summary Opinion 2003-137 — John & Michele McGovern v. Commissioner
    IRCCourt RulingsSep 30, 2003
    T.C. Summary Opinion 2003-137 UNITED STATES TAX COURT JOHN AND MICHELE MCGOVERN, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19183-02S. Filed September 30, 2003. John McGovern and Michele McGovern, pro se. James Brian Urie , for respondent. PANUTHOS, Chief Special Trial Judge : This case was…
  16. 87 FR 80042 — Exception for Interests Held by Foreign Pension Funds
    IRCFinal Rules (FR)Dec 29, 2022related by meaning
    ef Counsel (International). However, other personnel from the Treasury Department and the IRS participated in their development. ( printed page 80055) List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended a…
  17. T.C. Summary Opinion 2024-10 — Edward George Shlikas v. Commissioner
    IRCCourt RulingsJun 20, 2024
    …91,103 from TIAACREF Brokerage and TIAA Administrative Services LLC, respectively , for a total of $137,024. O n December 5, 2019, the property was transferred to petitioner as the sole owner for the sum of $130,000. Petitioner was 50 years old in 2019 when the distributions were made. II. Petitioner’s Tax Return Petit…
  18. 29 C.F.R. § 2560.502c-6(i)(3)(ii) — Civil penalties under section 502(c)(6).
    ERISARegulationsJan 1, 2017related by meaning
    (i)(3)(ii) (ii) Upon receipt by the delivery service, if accomplished using a “designated private delivery service” within the meaning of 26 U.S.C. 7502(f); (i)(3)(iii) (iii) Upon transmittal, if transmitted in a manner specified in the notice of intent to assess a penalty as a method of transmittal to be accorded such…
  19. 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, 2026related by meaning
    n has been submitted to the Chief Counsel for the Office of Advocacy of the Small Business Administration for comment on its impact on small business. VII. Congressional Review Act Pursuant to the Congressional Review Act (5 U.S.C. 801 et seq.), the Office of Information and Regulatory Affairs designated this rule as n…
  20. 29 C.F.R. § 2570.138 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.