24 T.C. 460 — Northwest Automatic Products Corp. v. United States IRCCourt RulingsJun 23, 1955related by meaning
a determination of whether we had jurisdiction or not once it should be held that the method prescribed by statute is not the exclusive method. * * * See also, Henry Wilson, 16 B. T. A. 1280 (1929); William M. Greve, 37 B. T. A. 450 (1938); John A. Gebelein, Inc., 37 B. T. A. 605 (1938); Oscar Block, 2 T. C. 761 (1943…
IRCCourt RulingsNov 26, 1965
…report dated Nov. 14, 1962, the respondent increased petitioner’s income for 1959 by the amount of $818.30, which he explained, as follows :
Taxpayer failed to include in income pension received from Baltimore Police Department.
Pension received in 1959 — $1,024.92.
Computation of taxable portion of pension:
Taxpayer w…
ERISARegulationsApr 8, 2024related by meaning
(f)(11)(i)(E) (E) Any felony or conspiracy involving the larceny, theft, robbery, extortion, forgery, counterfeiting, fraudulent concealment, embezzlement, fraudulent conversion, or misappropriation of funds or securities; or
(f)(11)(ii) (ii) A statement describing the applicable investigation, examination, litigation,…
77 FR 64223 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRCFinal Rules (FR)Oct 19, 2012
…date: 06/30/98 Department service: 30/00/00
Average salary: $38,787.88
Total federal (retiree): $21,818.18
Total federal/month (retiree): $1,818.00
Total federal/month (retiree) ÷ total/month (retiree): 0.965481
Total federal/month (survivor): $1,000.00
C. In this example, as in Example A, an individual covered by the …
IRCCourt RulingsMar 7, 2000related by meaning
er did not receive
refunds of California State income tax in the amounts of $774 and
$1,431 in 1994 and 1995, respectively, which had been included in the calculations of the de.ficiencies for those years. .
. Petitioner first argues that the statutory notices of
deficiency were not authentic. At trial, we found that a…
89 FR 104040 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption PBGCFinal Rules (FR)Dec 20, 2024
…486
3,486
2027
844
844
3,566
3,566
2028
864
864
3,648
3,648
2029
884
884
3,732
3,732
2030
904
904
3,818
3,818
2031
925
925
3,906
3,906
2032
946
946
3,996
3,996
2033
968
968
4,088
4,088
2034
990
990
4,182
4,182
2035 or later
1,013
1,013
4,278
4,278
1
Applicable tables for valuation dates before 2025 are available on PB…
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…
IRCCourt RulingsJun 5, 2014related by meaning
20% of the portion of an underpayment of tax due to: (1) negligence
or disregard of rules or regulations or (2) a substantial understatement of income tax. "Negligence" is defined as any failure to make a reasonable attempt to
comply with the provisions of the Internal Revenue Code; this includes a failure to
keep adeq…
85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAProposed Rules (FR)Proposed Sep 4, 2020
ctices
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Provider: PP
1,988
8,020
139,973,458
6,998,673
2,332,891
$818,582,278
$257,516,169
$1,076,098,447
Total
1,988 139,973,458
6,998,673
2,332,891
818,582,278
257,516,169
1,076,098,447
Table 4—Cost Savings from Rule
Total costs of policy alternative without
permitted practices
Cost s…
IRCCourt RulingsOct 29, 2013related by meaning
mply with the provisions of the Code, and
"disregard" includes any careless, reckless, or intentional disregard of rules or
regulations. Sec. 6662(c). On their 2005 tax return petitioners reported total income tax due of $4,986.
Respondent has demonstrated that the amount of tax required to be shown on
petitioners' 200…
75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable… IRCFinal Rules (FR)Jul 19, 2010
…ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Joint BoardRegulationsOct 18, 2016related by meaning
(f)(1)(iii) (iii) Willfully failing to make a Federal tax return in violation of the revenue laws of the United States, or evading, attempting to evade, or participating in any way in evading or attempting to evade any federal tax or payment thereof, knowingly counseling or suggesting to a client or prospective client …
75 FR 71047 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRCProposed Rules (FR)Proposed Nov 22, 2010
…date: 06/30/98
Department service: 30/00/00
Average salary: $38,787.88
Total federal (retiree): $21,818.18
Total federal/month (retiree): $1,818.00
Total federal/month (retiree) ÷ total/month (retiree): 0.965481
Total federal/month (survivor): $1,000.00
C. In this example, as in Example A, an individual covered by the …
IRCRegulationsDec 19, 2016related by meaning
(f) (f) Showing of reasonable cause. The amount imposed by subsection (a), (b), or (c) of section 6652 shall not apply with respect to a failure to file a statement within the time prescribed if it is established to the satisfaction of the district director or the director of the Internal Revenue Service Center that su…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due.
(2) If a contributing spo…
Rev. Rul. 2004-67 — Group or pooled trusts; participation; tax-exempt status, model language. This ruling provides that a governmental section 457(b) plan may invest in a second t… IRCRevenue RulingsJul 12, 2004
…ch requirements due to the participation or inclusion of a plan or governmental unit described in § 818(a)(6) in the group trust. Section 818(a)(6) provides, in part, that for these purposes the trust of a pension plan contract includes a governmental plan within the meaning of § 414(d) and an eligible deferred compens…
IRCCourt RulingsOct 19, 2010related by meaning
deficiency is presumed
correct, and the taxpayer bears the burden of proving that the
determination is improper. See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). However, pursuant to section 7491(a),
the burden of proof on factual issues that affect the taxpayer's
tax liability may shift to the Commissio…
PBGCRegulationsJan 1, 2017
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
PBGCRegulationsJan 1, 2017
…t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.