Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to I.R.C. § 172 (not yet in the library — opens the official source)
81 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
  2. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  3. I.R.C. § 6662(d)(2)(B)(ii)(I) — Imposition of accuracy-related penalty on underpayments
    IRCCode / StatuteJan 5, 2023related by meaning
    (d)(2)(B)(ii)(I) (I) the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return, and (d)(2)(B)(ii)(II) (II) there is a reasonable basis for the tax treatment of such item by the taxpayer. (d)(2)(C) (C) Reduction not to apply to tax shelters (d)(…
  4. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025
    …TS? 171 .01 In general 171 .02 Letter ruling 171 .03 Closing agreement 171 .04 Determination letter 172 .05 Opinion letter 172 .06 Oral advice 172 .07 Nonbank trustee approval letters 173 .08 Compliance statement 173 SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS PROCEDURE? 174 .01 In general…
  5. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac…
    IRCProposed Rules (FR)Proposed Jul 12, 2023
    …C.-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2020/​08/​04/​fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insurance. Back to Citation 173.  See section III.B.1.c of this preamble for a discussion of the Depar…
  7. Notice 2024-55 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)
    IRCNoticesJul 8, 2024related by meaning
    nal revenue law. Generally, tax returns and tax return information are confidential, as required by section 6103 of the Code. VI. DRAFTING INFORMATION The principal authors of this notice are Naomi Lehr, Vernon Carter, and Pamela R. Kinard of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organization…
  8. T.C. Memo. 1998-172 — Richard S. & Bernice F. Roberts v. Commissioner
    IRCCourt RulingsMay 11, 1998
    …in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. T.C. Memo. 1998-172 UNITED STATES TAX COURT RICHARD S. AND BERNICE F. ROBERTS, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 467-97. Filed May 11, 1998. Richard S. Roberts, pro se. Bradley T. Stanek , for respo…
  9. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  10. T.C. Memo. 2017-76 — Christopher S. Harrell, Sr. & Ingrid T. Harrell v. Commissioner
    IRCCourt RulingsMay 8, 2017
    …l or family expenses, they are not allowable expenses in computing any net operating loss. See sec. 172(c) (defining "net operating loss" as the excess of deductions "allowed" in chapter 1 of the Code over gross income). And perhaps - 15 - [*15] more fundamentally section 172(d)(4) "preclude[s] from the computation of …
  11. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    Form 1099-R reported petitioner's Transfer Refund and reflected a gross distribution of $172,559.14, petitioner's contributions in the amount of - 6 - $18,112.25, and the taxable amount as the difference or $154,446.89. On their Federal income tax return for 1989, petitioners disclosed the receipt of the Transfer Refun…
  12. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    s. 269 1(h)(2)(ii)(A) (2006), a foreign legal restriction will be accounted for in making a section 482 allocation on ly if the restriction applies to controlled persons (which includes related persons) and uncontrolled persons. Therefore, it is evident that the Treasury Department was aware that some foreign legal res…
  13. T.C. Memo. 2024-16 — Lonnie Wayne Hubbard v. Commissioner
    IRCCourt RulingsFeb 6, 2024
    …ity and no tax liability, did not meet the requirements of section 6020(b). In Cabirac, 120 T.C. at 172, the Commissioner asserted that a notice of proposed adjustment s which contained information as to how the taxpayer’s tax liability was computed was in the record; however, the Commissioner did not introduce any evi…
  14. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    s follows: Authority: 26 U.S.C. 7805 * * * Section 301.6011-10 also issued under 26 U.S.C. 6011. Section 301.6011-11 also issued under 26 U.S.C. 6011. Section 301.6011-12 also issued under 26 U.S.C. 6011. Section 301.6011-13 also issued under 26 U.S.C. 6011. Section 301.6011-14 also issued under 26 U.S.C. 6011. Section…
  15. T.C. Memo. 1999-4 — Thomas Mark Peaslee v. Commissioner
    IRCCourt RulingsJan 13, 1999
    …itioner's bank account because petitioner failed to pay his 1993 Federal income tax liability of $4,172 as shown on his return. At that time, 5 the IRS apparently determined a "fine" or "penalty" in regard to the $4,172 amount. In contesting all "unlawful fines and/or penalties" in his petition to this Court, petitione…
  16. T.C. Memo. 2002-273 — Augustin B. Jombo v. Commissioner
    IRCCourt RulingsOct 29, 2002related by meaning
    es on private income having its source in the receiving State and capital taxes on investments made in commercial undertakings in the receiving State; Similarly, article 49(d) of the Vienna Convention on Consular Relations (article 49), 21 U.S.T. at 108, provides that consular officers and employees are exempt from all…
  17. T.C. Memo. 2016-172 — Bonita L. Perry v. Commissioner
    IRCCourt RulingsSep 14, 2016
    CMS T.C. Memo. 2016-172 UNITED STATES TAX COURT BONITA L. PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 28661-14. Filed September 14, 2016. Bonita L. Perry, for herself. Kristina L. Rico, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON, Judge: The respondent (referred to …
  18. 29 C.F.R. § 2570.7 — Scope of discovery.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
  19. T.C. Memo. 1997-363 — Albert R. Cujas, Jr. & Susan W. Cujas v. Commissioner
    IRCCourt RulingsAug 6, 1997
    …Additions To Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) - 2 - 1992 $13,005 $3,251 $457 1993 5,172 1,293 217 Susan W. Cujas Additions To Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) 1992 $4,528 $1,132 $127 1993 5,172 1,293 217 All section references are to the Internal Revenue Code in effect for the years in i…
  20. T.C. Summary Opinion 2005-172 — Frederick W. & Donna S. Haas v. Commissioner
    IRCCourt RulingsNov 22, 2005
    …erences are to the Internal Revenue Code in effect for the year in issue. T.C. Summary Opinion 2005-172 UNITED STATES TAX COURT FREDERICK W. HAAS AND DONNA S. HAAS, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7524-04S. Filed November 22, 2005. Frederick W. Haas and Donna S. Haas, pro se. Pam…