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41. T.C. Summary Opinion 2001-149 — Charles Frederick Held, Jr. v. Commissioner
    IRCCourt RulingsSep 24, 2001
    …osition is that petitioner was not eligible to deduct contributions to an IRA in 1997 under section 219(g). In general under section 219(a) an individual is entitled to deduct the amount contributed to an IRA. The amount of the deduction is limited to the lesser of $2,000 or an amount equal to the compensation includab…
42. 29 C.F.R. § 2570.135 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
43. T.C. Summary Opinion 2001-5 — Fred P. & Patricia M. Brandkamp v. Commissioner
    IRCCourt RulingsJan 23, 2001
    AGI means adjusted gross income computed without regard to any deduction for an IRA. See sec. 219(g)(3)(A). In petitioners’ case, modified AGI for the year in issue is $79,300. Discussion In general, a taxpayer is entitled to deduct the amount contributed to an IRA. See sec. 219(a); sec. 1.219-1(a), Income Tax Regs. Th…
44. 29 C.F.R. § 2570.153 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
45. T.C. Memo. 1999-199 — Don Laverne Clarke v. Commissioner
    IRCCourt RulingsJun 18, 1999
    eaning of section 219. On the issue of statutory interpretation of the term "compensation", we stated: Finally, petitioner contends that when Congress used the word "includes" in sections 219(c)(1) and 401(c)(2)(C), it intended a broad interpretation of the statutes rather than a restrictive one. Apparently he is conte…
46. 29 C.F.R. § 2570.152 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
47. T.C. Summary Opinion 2012-11 — Tao Xu v. Commissioner
    IRCCourt RulingsJan 31, 2012
    …s entitled to deduct amounts that the taxpayer contributes to an IRA for the taxable year. See sec. 219(a). The deduction, however, may not exceed the lesser of (1) the deductible amount2 or (2) an amount equal to the compensation includable in the taxpayer's gross income for such taxable year. Sec. 219(b)(1), (5)(A) a…
48. 29 C.F.R. § 2570.115 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
49. 29 C.F.R. § 4907.102 — Application.
    PBGCRegulationsJan 1, 2017related by meaning
    This part applies to all programs or activities conducted by the agency.
50. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
51. 29 C.F.R. § 2570.6 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
52. 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.
53. 29 C.F.R. § 2570.63 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
54. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
55. 29 C.F.R. § 2570.131 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
56. T.C. Memo. 2000-41 — David Edward Neumeister v. Commissioner
    IRCCourt RulingsFeb 8, 2000
    …round that petitioner was an active participant of an employer-sponsored plan as defined in section 219(g)(5)(A). 2 OPINION In general, a taxpayer is entitled to deduct the amount contributed to an IRA. See sec. 219(a); sec. 1.219-1(a), Income Tax Regs. The deduction in any taxable year, however, may not exceed the les…
57. 29 C.F.R. § 2570.93 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.10.
58. 29 C.F.R. § 2570.163 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
59. 77 T.C. 97; 2 Employee Benefits Cas. (BNA) 1678 — Miller v. Commissioner
    IRCCourt RulingsJul 23, 1981
    …o ignore this. Finally, petitioner contends that when Congress used the word "includes” in sections 219(c)(1) and 401(c)(2)(C), it intended a broad interpretation of the statutes rather than a restrictive one. Apparently he is contending either that earned income is but one example of the many types of compensation cov…
60. 29 C.F.R. § 2520.104b-1(b) — Disclosure.
    ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.