161 T.C. No. 6 — Estate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special
Administrator v. Commissioner IRCCourt RulingsNov 14, 2023
…rs made on three separate dates: $1,375,000 on January 23, 2017;
$80,000 on March 15, 2017; and $77,605.46 on June 21, 2017, for a total
of $1,532,605.46.
In November 2017 the IRS sent to PBSM’s address a Notice
CP2000, Changes to your 2015 Form 1040, addressed to Mr. Caan. The
notice proposed to include the distributi…
IRCCourt RulingsApr 2, 2024related by meaning
e-sensitive acts is disregarded in the same
manner as under section 7508A(a). The rules of this
paragraph (g)(1) apply wit h respect to a postponement period specified by the Secretary under section 7508A(b),
to postpone acts as provided in section 7508A(d)(4). Except
for the acts set forth in paragraph (g)(2) of this …
IRCCourt RulingsFeb 12, 2003
…une 30, 1989; (3) the corporation is entitled
to an additional deduction for employment taxes of $3,605 for the
taxable year ended June 30, 1989; and (4) certain issues are
computational in nature and determinable upon final resolution of
all issues in dispute. Further, for the corporation, respondent
conceded: (1) The…
79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements PBGCFinal Rules (FR)May 28, 2014
…he Small Business Act. On the basis of its definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this rule will not have a significant economic impact on a substantial number of small entities. Based on data for the 2012 fiscal ye…
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
utes] × $63.45 = $793.
Back to Citation
65.
5 U.S.C. 601
et seq.
Back to Citation
66.
5 U.S.C. 601(2), 603(a);
see5 U.S.C. 551.
Back to Citation
67. Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995).
Back to Citation
68.
Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of …
89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024
…rve a certified historic structure is one of the three exceptions to the Disallowance Rule. Section 605(c) of the SECURE 2.0 Act provides that the amendments made by section 605 of the SECURE 2.0 Act apply to contributions made after December 29, 2022, and that no inference is intended as to the appropriate treatment o…
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
sed rule.
On the basis of its proposed definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this proposed rule would not have a significant economic impact on a substantial number of small entities. Virtually all, if not all, of …
IRCCourt RulingsAug 16, 2005related by meaning
ing
relief under section 6015(f). Fernandez v. Commissioner
, 114
T.C. 324, 330-331 (2000).
In the present case, petitioner does not seek relief under section 6015(b) or (c). Petitioner has conceded that she is not
eligible for relief under these subsections. Therefore, the only
opportunity for relief available to peti…
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014
ved.
Certification
On the basis of its definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. Accordingly, as provided in sectio…
79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium PBGCFinal Rules (FR)Jan 3, 2014
…s issue.
Certification
On the basis of its definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. Accordingly, as provided in section 605 of the Regula…
IRCCourt RulingsNov 25, 2008related by meaning
risdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress . See sec . 7442 ; Moore v . Commissioner , 114 T .C . 171, 175 (2000) ; Naftel v . Commissioner , 85 T .C . 527, 529 (1985) .
2 In this Court an individual has three ways to request sec .
6015(f) relief . First, when an individu…
79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements PBGCProposed Rules (FR)Proposed Jan 29, 2014
ertifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this rule would not
( printed page 4646) have a significant economic impact on a substantial number of small entities. Based on data for the 2012 fiscal year, PBGC estimates that 61 plans, very few of which wou…
ERISARegulationsApr 8, 2024related by meaning
(d) (d) If the proposed exemption includes relief from the prohibitions of ERISA section 406(b), Code section 4975(c)(1)(E) or (F), or FERSA section 8477(c)(2), inform interested persons who are materially affected by the grant of the exemption of their right to request a hearing under § 2570.46 and establish a deadlin…
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
…l areas and non-rural areas is significant.
VII. Regulatory Flexibility Act
OCC Pursuant to section 605(b) of the Regulatory Flexibility Act, 5 U.S.C. 605(b) (RFA), the regulatory flexibility analysis otherwise required under section 603 of the RFA is not required if the agency certifies that the final rule will not ha…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
ification
On the basis of its proposed definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this proposed rule will not have a significant economic impact on a substantial number of small entities. Accordingly, as provided in sec…
85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur ERISAFinal Rules (FR)Jul 7, 2020related by meaning
aries, a related class exemption proposal that was not finalized.[3]
EBSA's website will reflect all of these changes.[4]
Procedural and Other Matters Section 553 of the Administrative Procedure Act, 5 U.S.C. 553(b)(3)(B), provides that when an agency for good cause finds that notice and public procedures are impractic…
78 FR 48548 — Appraisals for Higher-Priced Mortgage Loans-Supplemental Proposal IRCProposed Rules (FR)Proposed Aug 8, 2013
…l entities. Accordingly, a regulatory flexibility analysis is not required.
OCC
Pursuant to section 605(b) of the RFA, 5 U.S.C. 605(b), the regulatory flexibility analysis otherwise required under section 603 of the RFA is not required if the agency certifies that the proposed rule will not, if promulgated, have a sign…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013
gulation.
On the basis of its proposed definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this rule will not have a significant economic impact on a substantial number of small entities. Accordingly, as provided in section 605 …
76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 PBGCFinal Rules (FR)Jun 14, 2011
… final rule will be less than $100 million. Regulatory Flexibility Act
PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601
et seq.) that the amendments in this final regulation will not have a significant economic impact on a substantial number of small entities. The amendments implement…
89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans ERISAFinal Rules (FR)May 17, 2024related by meaning
t
This amendment is subject to the Congressional Review Act provisions of the Small Business Regulatory Enforcement Fairness Act of 1996 (5 U.S.C. 801 et seq.) and will be transmitted to the Congress and the Comptroller General for review. The exemption is not a “major rule” as that term is defined in 5 U.S.C. 804, bec…