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77 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2000-137 — Alton F. Emerson v. Commissioner
    IRCCourt RulingsApr 12, 2000
    …r's Federal income taxes as follows: Accuracy-Related Penalty Year Deficiency Sec. 6662(a) 1992 $11,579 -- 1995 32,499 $5,750 1996 29,522 5,314 - 2 - 1 The notice of deficiency contains adjustments to itemized deductions for taxable years 1995 and 1996 and disallows a net operating loss carryback to 1992 related to the…
  2. T.C. Summary Opinion 2019-26 — Pascal Nsame & Lamiaa Msalka v. Commissioner
    IRCCourt RulingsSep 23, 2019related by meaning
    or the taxing authority that imposed the levy. Petitioners have not shown that they are eligible for the exception for tax levies under section 72(t). Petitioners also contend that the remaining portion of the $17,500 was a loan which they used to purchase a home in Vermont in 2013. Petitioners provided only Form 1099-…
  3. T.C. Memo. 2020-147 — Ram Ratan Sharma & Shakuntala Sharma v. Commissioner
    IRCCourt RulingsOct 29, 2020
    …llowing income items, among others: taxable individual retirement account (IRA) distributions of $5,579; taxable pension and annuity distributions of $103,443; and total Social Security benefits of $13,828, the taxable portion of which petitioners reported as $11,754. At trial, however, the parties stipulated that peti…
  4. 93 T.C. 79; 93 T.C. No. 8 — McManus v. Commissioner
    IRCCourt RulingsJul 24, 1989related by meaning
    eceiving from the IRS only the acknowledgment of the applications, two phone calls from Ms. Islas and the final adverse determination letters. OPINION Section 7476 creates a judicial remedy for taxpayers seeking determinations of qualification of retirement plans under section 401(a), which latter section lists the cha…
  5. 75 FR 74622 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 1, 2010
    …t URA is— High 3 if monthly benefit at URA is greater than— From— To— 2012 568 568 2,400 2,400 2013 579 579 2,448 2,448 2014 591 591 2,497 2,497 2015 602 602 2,547 2,547 2016 614 614 2,598 2,598 2017 627 627 2,652 2,652 2018 640 640 2,708 2,708 2019 654 654 2,765 2,765 2020 668 668 2,823 2,823 2021 or later 682 682 2,8…
  6. T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (…
    IRCTreasury DecisionsMar 7, 2005related by meaning
    Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified. EXEMPT ORGANIZATIONS T.D. 9175 T.D. 9175 Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations requir…
  7. 95 T.C. 415; 95 T.C. No. 30 — Albertson's, Inc. v. Commissioner
    IRCCourt RulingsOct 9, 1990
    …404 in the 1954 Code in essentially the same form. Don E. Williams Co. v. Commissioner, 429 U.S. at 579-580. Petitioner’s position runs counter to the statutory scheme. It would allow taxpayer-employers to characterize portions of deferred compensation benefits as interest, thereby providing an employer with current ta…
  8. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017
    …..) - 29 - 2016). This Court has a "gatekeeping" duty, Daubert v. Merrell Dow Pharms., Im, 509 U.S. 579, 597 (1993), requiring us to determine that an expert's testimony "both rests on a reliable foundation and is relevant to the task at hand" before it may be admitted, id. The Court has broad discretion in carrying ou…
  9. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    …05 I.R.B. 2026-05 452 REG-113515-25 2026-05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-…
  10. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026
    …05 I.R.B. 2026-05 452 REG-113515-25 2026-05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-…
  11. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    …05 I.R.B. 2026-05 452 REG-113515-25 2026-05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-…
  12. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000related by meaning
    red all of petitioners’ arguments for contrary holdings; those arguments not discussed herein are irrelevant or without merit. We also have considered respondent’s arguments as to his determinations to the extent necessary to reject or sustain each determination . We also have considered all of respondent’s arguments a…
  13. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …05 I.R.B. 2026-05 452 REG-113515-25 2026-05 I.R.B. 2026-05 455 REG-121244-23 2026-09 I.R.B. 2026-09 579 REG-105064-25 2026-13 I.R.B. 2026-13 735 REG-108921-25 2026-13 I.R.B. 2026-13 756 REG-117002-25 2026-13 I.R.B. 2026-13 761 REG-117270-25 2026-13 I.R.B. 2026-13 772 REG-117298-21 2026-14 I.R.B. 2026-14 784 REG-114499-…
  14. T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o…
    IRCTreasury DecisionsMay 29, 2007related by meaning
    2 Announcement 2007-52 A list is provided of organizations now classified as private foundations. ADMINISTRATIVE Rev. Proc. 2007-32 Rev. Proc. 2007-32 This procedure updates the Gaming Industry Tip Compliance Agreement (GITCA) Program, Rev. Proc. 2003-35, 2003-1 C.B. 919. This program allows gaming industry employers t…
  15. PLR 201945024 — Year of Deduction
    IRCPrivate Letter RulingsNov 8, 2019
    …y his promise to pay. It does not in itself constitute an outlay of cash or other property.” Id. at 579. ANALYSI S Ruling Request #1 You have represented that the Company will make payments in cash in accordance with the terms of the Debt. You have further represented that the Trust will receive cash (or a cash equival…
  16. T.C. Summary Opinion 2020-5 — Tracey Rene Merrell & Christopher L. Merrell v. Commissioner
    IRCCourt RulingsJan 16, 2020related by meaning
    bed in section 72(t) in respect of Mr. Merrell's IRA distribution is sustained. As a final matter, petitioners maintain that they will suffer economic hardship if the additional tax prescribed in section 72(t) is imposed in this case. We have considered similar claims in the past and have observed that there is no -8au…
  17. T.C. Memo. 1996-421 — Joe M. & Patricia M. Brown v. Commissioner
    IRCCourt RulingsSep 18, 1996related by meaning
    T.C. Memo. 1996-421 UNITED STATES TAX COURT JOE M. AND PATRICIA M. BROWN, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9129-93. Filed September 18, 1996. Robert O. Kazary , for petitioners. Alan R. Peregoy , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge : This case was…
  18. 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…
  19. T.C. Summary Opinion 2006-184 — William Edward & Patricia Marie Colombell v. Commissioner
    IRCCourt RulingsNov 30, 2006related by meaning
    1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 2002, the taxable year in issue. T.C. Summary Opinion 2006-184 UNITED STATES TAX COURT WILLIAM EDWARD AND PATRICIA MARIE COLOMBELL, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23979…
  20. IRCCourt RulingsAug 3, 1979related by meaning
    Chabot, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and in excise tax under section 4973(a) for 1975, as follows: Deficiencies in— Docket No. Petitioners Income tax gi 6173-77 John L. Guest .$437.60 9115-77 James Ventresca and Jordy L. Ventresca . 296.00 Jerome Kobos . 286.18 Edward And…