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90 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability
    PBGCProposed Rules (FR)Proposed Oct 14, 2022
    …: Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101. Commenters are strongly encouraged to submit comments electronically. PBGC expects to have limited personnel available to process comments submitted on paper by mail or hand…
  2. 83 FR 57592 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Nov 15, 2018
    …ncbi.nlm.nih.gov/​pubmed/​10872016; and Robert A. Hatcher et al., Contraceptive Technology, 404-05, 445 (Ardent Media 18th rev. ed. 2004). Back to Citation 36.  Commenters cited Robert A. Hatcher et al., Contraceptive Technology, 407, 445 (Ardent Media 18th rev. ed. 2004). Back to Citation 37.  Commenters cited Renee H…
  3. 36 T.C. 491 — Hiawatha Home Builders, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1961related by meaning
    ter refer only to section 1551, the provisions of which are as follows : SEC. 1551. ¡DISALLOWANCE OF SURTAX EXEMPTION AND ACCUMULATED EARNINGS CREDIT. If any corporation transfers, on or after January 1, 1951, all or part of its property (other than money) to another corporation which was created for the purpose of acq…
  4. PLR 201923016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsJun 7, 2019
    … court decrees for Federal tax purposes. See Van Den W ym elenberg v. United States , 397 F.2d 443, 445 (7th Cir. 1968) ; Straight Trust v. Commissioner , 245 F.2d 327, 329-330 (8th Cir. 1957) , affd. 24 T.C. 69 (1955) ; Estate of Nicholson v. Commissioner , 94 T.C. 666, 673 (1990) ; Fono v. Commissioner , 79 T.C. 680,…
  5. 83 FR 63110 — Real Estate Appraisals
    IRCProposed Rules (FR)Proposed Dec 7, 2018
    ler FHFA CPI 1994 250,000 250,000 250,000 2006 578,813 511,636 341,109 ( printed page 63117) 2011 445,152 414,629 379,997 2018 641,191 611,700 424,031 In proposing to raise the appraisal threshold for residential real estate transactions to $400,000, the agencies are approximating housing prices on an indexed basis at …
  6. T.C. Memo. 2010-263 — Ernestine Forrest v. Commissioner
    IRCCourt RulingsDec 2, 2010related by meaning
    wers v. Commissioner, 24 T.C. 199, 239 (1955), affd. 247 F.2d 233 (2d Cir. 1957), affd. sub nom. Bonney v. Commissioner, 247 F.2d 237 (2d Cir. 1957)); see also sec. 1 165-1(d) (2) (i), Income Tax Regs. This is especially true in a case involving insurance. Section 165(a) prohibits a taxpayer from deducting any amount c…
  7. PLR 201628004 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    …ate court decrees for Federal tax purposes. See Van Den Wymelenberg v. United States, 397 F.2d 443, 445 (7th Cir. 1968) ; Straight Trust v. Commissioner, 245 F.2d 327, 329-330 (8th Cir. 1957) , affd. 24 T.C. 69 (1955) ; Estate of Nicholson v. Commissioner, 94 T.C. 666, 673 (1990) ; Fono v. Commissioner, 79 T.C. 680, 69…
  8. 83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Nov 15, 2018
    ve Technology 404-05, 445 (Ardent Media 18th rev. ed. 2004). Back to Citation 32.  Commenters cited Robert A. Hatcher et al., Contraceptive Technology 407, 445 (Ardent Media 18th rev. ed. 2004). Back to Citation 33.  Commenters cited Renee Heffron et al., “Use of Hormonal Contraceptives and Risk of HIV-1 Transmission: …
  9. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    …ate court decrees for Federal tax purposes. See Van Den Wymelenberg v. United States, 397 F.2d 443, 445 (7th Cir. 1968) ; Straight Trust v. Commiss ioner, 245 F.2d 327, 329-330 (8th Cir. 1957) , affd. 24 T.C. 69 (1955) ; Estate of Nicholson v. Commissioner, 94 T.C. 666, 673 (1990) ; Fono v. Commissioner, 79 T.C. 680, 6…
  10. 75 FR 19297 — Medical Loss Ratios; Request for Comments Regarding Section 2718 of the Public Health Service Act
    IRCProposed Rules (FR)Proposed Apr 14, 2010
    ices, Attention: DHHS-2010-MLR, Hubert H. Humphrey Building, Room 445-G, 200 Independence Avenue, SW., Washington, DC 20201. Hand or courier delivery: Written comments (one original and two copies) may be delivered (by hand or courier) to Room 445-G, Department of Health and Human Services, Attention: DHHS-2010-MLR, Hu…
  11. T.C. Memo. 1998-295 — Shedco, Inc. v. Commissioner
    IRCCourt RulingsAug 12, 1998related by meaning
    titioner, WE 7, and - 18 - 4 The complaint filed in the Superior Court indicates that the subject matter of the case involved a contract to purchase a portion of a shopping center entered into on Aug. 3, 1987. the Guardian Construction Co., Inc., as corporate partners of Estes Co. Petitioner was identified as a partner…
  12. 75 FR 81544 — Request for Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits
    IRCProposed Rules (FR)Proposed Dec 28, 2010
    … and Insurance Oversight, Department of Health and Human Services, Attention: HHS-OS-2010-002, Room 445-G, Hubert H. Humphrey Building, 200 Independence Avenue, SW., Washington, DC 20201. By hand or courier. If you prefer, you may deliver (by hand or courier) your written comments before the close of the comment period…
  13. T.C. Summary Opinion 2006-136 — Larry J. & Catherine E. France v. Commissioner
    IRCCourt RulingsAug 30, 2006related by meaning
    rough prosecution of a legal suit or action based upon tort or tort type rights, or - 14 - through a settlement agreement entered into in lieu of such prosecution.” Sec. 1.104-1(c), Income Tax Regs. Thus, the exclusion must derive from some sort of tort claim against the payor. Rickel v. Commissioner , 900 F.2d 655, 65…
  14. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    …ate court decrees for Federal tax purposes. See Van Den Wymelenberg v. United States, 397 F.2d 443, 445 (7th Cir. 1968) ; Straight Trust v. Commissioner, 245 F.2d 327, 329-330 (8th Cir. 1957) , affd. 24 T.C. 69 (1955) ; Estate of Nicholson v. Commissioner, 94 T.C. 666, 673 (1990) ; Fono v. Commissioner, 79 T.C. 680, 69…
  15. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    … the factors 20 See § 7463(b) ; Rule 170; Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff’ d , 445 F.2d 985 (10th Cir. 1971). 22 do not apply or are neutral . No single factor or group of factors is dispositive , and more weight may be given to some factors than others. Golanty , 72 T.C. at 426; see also Surridge …
  16. 138 T.C. No. 7 — Research Corporation v. Commissioner
    IRCCourt RulingsFeb 29, 2012related by meaning
    statutory notice of deficiency was issued more than 6 years after petitioner filed its Form 5530. The statute of,limitations is an affirmative defense that must be specifically pleaded; Petitioner did not raise the statute of;limitations as an affirmative defense in its pleadings for the taxable year at issue. Accordin…
  17. Treas. Reg. § 1.401(l)-4(e)(3)(iii)(A) — Special rules for railroad plans.
    IRCRegulationsMay 18, 2016
    …ent) 65 0.560 64 0.560 63 0.560 62 0.560 61 0.560 60 0.560 59 0.541 58 0.523 57 0.504 56 0.485 55 0.445 Table III[Social security retirement age 65] Age at which benefits commence Annual factor in maximum excess allowance and maximum offset allowance (percent) 64 0.560 63 0.560 62 0.560 61 0.560 60 0.560 59 0.541 58 0.…
  18. 29 C.F.R. § 4000.3(c) — What methods of filing may I use?
    PBGCRegulationsSep 15, 2025
    …ms and instructions packages; and (c)(3) (3) Available by contacting our Customer Service Center at 445 12th Street SW, Washington, DC 20024-2101; telephone 1-800-400-7242 (for participants), or 1-800-736-2444 (for practitioners). (If you are deaf or hard of hearing or have a speech disability, please dial 7-1-1 to acc…
  19. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…
  20. 29 C.F.R. § 4044.53(c)(1)(iv) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    … PBGC at: Disclosure Division, Office of the General Counsel, Pension Benefit Guaranty Corporation; 445 12th Street SW, Washington, DC 20024; 202-326-4040. For information on the availability of this material at NARA, visit www.archives.gov/federal-register/cfr/ibr-locations.html or email fr.inspection@nara.gov. The ma…