Notice 2006-105 — Minimum funding standards; alternative deficit reduction contribution. This notice describes how a commercial passenger airline may make an election of an alte… IRCNoticesDec 11, 2006related by meaning
an year to which the election relates:
4. Specify the plan year beginning in 2000 for which the additional contributions under § 412(l) did not apply: 5. If any of the information in items 1 or 2 was different for the 2000 plan year than in the plan year for which the election is being made, enter the plan name, plan n…
IRCPrivate Letter RulingsDec 1, 2006related by meaning
INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM
Third Party Communication: None
Date of Communication: Not Applicable
Number: 200648028
Release Date: 12/1/2006
Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00,
2053.09-00, 2032.00-00
CASE - MIS No.: TAM - 142156-05 AUGUST …
IRCCourt RulingsMar 22, 2007
ailure to file an
income tax return for 2001 and under section 6654(a) for failure
- 6 -
to make estimated tax payments for 2001. Respondent bears the burden of production with respect to petitioner’s liability for
the additions to tax. Sec. 7491(c); Higbee v. Commissioner
, 116
T.C. 438, 446-447 (2001). To meet his bu…
ERISACourt RulingsJan 26, 2012related by meaning
easonable Cause ("NOD") dated September 15, 2008, DOL stated that it
had reviewed the representations made in the
SRC and determined that there was no reasonable cause to waive the penalty, in part, because an
IQPA report and amended
Form
5500 were not submitted in response to the Notice oflntent to Assess a Penalty.
D…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
eating serious inconsistency or otherwise interfering with an action taken or planned by another agency; (3) materially altering
( printed page 76227) the budgetary impacts of entitlement grants, user fees, or loan programs or the rights and obligations of recipients thereof; or (4) raising novel legal or policy issues…
IRCCourt RulingsAug 4, 2005
of the distribution was
used to pay qualified higher education expenses in the taxable
year 2001, the issue is whether petitioners are subject to the 10-percent additional tax under section 72(t)(1) on the remaining
$17,982.99. Petitioners resided in Liberty Township, Ohio, at
the time the petition was filed.
Backgrou…
IRCCourt RulingsAug 8, 2005
…
WELLS, Judge
: Respondent determined a deficiency of $2,764
in petitioner’s Federal income tax for 2001. The issue to be
decided is whether petitioner’s 2001 gross income includes the
amount of a check petitioner received but did not cash in 2001.
All section references are to the Internal Revenue Code (Code),
- 2 -
a…
IRCCourt RulingsMay 14, 2009
… in rent and royalty losses of $13,796
._
for 1999
. Respondent's'computer printout of petitioners' 2001
Schedule E shows that petitioners did not report any rent
6 _
received, depreciation expense, or other expenses related to the
two residential rental properties but claimed .a .rent and royalty
loss of $12,480 for 2…
IRCCourt RulingsJan 3, 2011
…747, 1955 -2 C. B/228d Notice 20 01-10 , supra, revoked Rev. Rul. 55-747, supra, and provided Table 2001
as a substitute for the P.S. 58 rates
In, Curc io-v . Commis s ioner , T . C . Memo 2010 -115 , we used the
rates in section 1.79-3 (d) , Income Tax Regs. as a "rough
estimate" of'the cs c life insurance protection …
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016related by meaning
NCIAL AND ACTUARIAL INFORMATION REPORTING
1. The authority citation for part 4010 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1310. 2. Section 4010.2 is amended by removing the definition for “Funding target attainment percentage” and adding a definition for “4010 funding target attainment percentage…
IRCCourt RulingsJul 12, 2005
nuary 2 payment as income for 2001.
In a statement dated January 16, 2001, USAA informed
petitioner that she had a vested balance of $11,929.32 and an outstanding loan of $10,480.27 in her USAA SIP account as of that
date. Petitioner was informed that she had to pay her
outstanding loan balance by April 17, 2001, or it…
IRCCourt RulingsAug 1, 2005
…able portion of his
distribution check. In response, Americo sent petitioner a
letter, dated May 9, 2001, requesting petitioner to: (1) Return
the policy contract or submit written acknowledgment that the
policy had been lost or destroyed, and (2) submit written
acknowledgment of the reason or eligibility for a direct
…
IRCCourt RulingsJun 6, 2005
…as filed. Petitioners, Victor A. and Esther Suarez, are husband and
wife. During the year in issue (2001), they were homeowners of
property at 4934 Raffaele Drive, in Sierra Vista, Arizona. In
2001, Victor A. Suarez (hereinafter petitioner) withdrew $33,590
1
from his Individual Retirement Account (IRA). He received th…
90 FR 45918 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Sep 24, 2025related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
IRCPrivate Letter RulingsMay 30, 2014related by meaning
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
201422031
TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION
MAR 052014
Uniform Issue List: 401.06-01
******************
***********************************
**************************************
**************************
*****************
***********…
U.S. Tax Court — Val Lanes Recreation Center Corporation v. Commissioner IRCCourt RulingsJun 26, 2018
…the initial °The Court bases its finding on the ESOT's Form 5500 for the plan year
ending March 31, 2001; the ESOT's Schedule K-1, Shareholder's Share of
Income, Credits, Deductions, etc., for petitioner for the period from October 1,
2000, to March 31, 2001; the ESOT's Schedule K-1 for Essy Management;
petitioner's Fo…
Rev. Proc. 2010-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 4, 2010
…mation letters, etc.: See Rev. Proc. 2010-4, page , this Bulletin.
(2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
24 T.C. 460 — Northwest Automatic Products Corp. v. United States IRCCourt RulingsJun 23, 1955related by meaning
s either intended to commence a proceeding or that it complied with the requirements of a notice of commencement under section 403 (c) (1) of the Act. The letter in question has been fully set out in our Findings of Fact and we need only summarize briefly the mode of transmission and its contents. The letter was sent b…
Rev. Proc. 2009-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2009
…mation letters, etc.: See Rev. Proc. 2009-4, page , this Bulletin.
(2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
Rev. Proc. 2008-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 7, 2008
…mation letters, etc.: See Rev. Proc. 2008-4, page , this Bulletin.
(2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…