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Go to Ann. 1999-57 (not yet in the library — opens the official source)
75 documents · 0.44sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1999-352 — Luisa Deal v. Commissioner
    IRCCourt RulingsOct 25, 1999related by meaning
    T.C. Memo. 1999-352 UNITED STATES TAX COURT LUISA DEAL, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12757-98. Filed October 25, 1999. Luisa Deal, pro se. Yvonne M. Peters , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOLDBERG, Special Trial Judge : Respondent determined a deficien…
  2. Rev. Proc. 2003-72 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let…
    IRCRevenue ProceduresSep 22, 2003related by meaning
    … September 22, 2003. DRAFTING INFORMATION The principal author of this revenue procedure is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, please contact the Employee Plans’ taxpayer assistance telephone service at 1-877-829-5…
  3. T.C. Summary Opinion 2005-108 — Magellean Askew, Jr. v. Commissioner
    IRCCourt RulingsAug 1, 2005
    …stribution from Americo in 2001. Instead, petitioner argues that he received distributions from his annuity policies only in 1999 in the following amounts: (1) $4,711 from the first policy on June 14, 1999; 5 (2) $3,182 from the second policy on June 7, 1999; (3) $12,711; and (4) $9,000. 6 The reason for these distribu…
  4. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000
    …he matter, and conclude that he did deposit the check in the said mailbox on Thursday, December 31, 1999, at on or about 4:30 p.m.; that it was not picked-up on that date, and that, due to the intervening New Year' s holiday on Friday, January 1, 1999, and the weekend of January 2 and 3, 1999, the pick-up was not made …
  5. DOL Office of Administrative Law Judges — USDOL v. COMPGRAPHIX, INC
    ERISACourt RulingsOct 14, 1999
    …/ Case Number Searches DMS Search Case Status DOL Home > OALJ > ERISA > USDOL v. Compgraphix, Inc., 1999-RIS-53 (ALJ Oct. 14, 1999) USDOL/OALJ Reporter USDOL v. Compgraphix, Inc., 1999-RIS-53 (ALJ Oct. 14, 1999) U.S. Department of Labor Office of Administrative Law Judges Heritage Plaza Bldg. - Suite 530 111 Veterans M…
  6. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995related by meaning
    T.C. Memo. 1995-492 UNITED STATES TAX COURT GLENN L. WITTSTADT, JR. AND LYNNE M. WITTSTADT, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7123-93. Filed October 11, 1995. Robert G. Cassilly , for petitioners. Alan R. Peregoy , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Jud…
  7. 98 T.C. 283; 98 T.C. No. 23 — Aronson v. Commissioner
    IRCCourt RulingsMar 18, 1992
    …y Maryland statute to replace the former Maryland Savings Share Insurance Corp. Md. Fin. Inst. Code Ann. secs. 10-102, 10-101 (1986). Funds are appropriated to MDIF “to the extent necessary to protect holders of savings accounts in member associations”, and to enable MDIF “to meet its obligations under a hardship withd…
  8. PLR 200009002 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsMar 3, 2000related by meaning
    DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 October 15, 1999 Number: 200009002 Release Date: 3/3/2000 CC:EBEO:4 TL-N-4712-99 UILC: 419.00-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR FROM: Assistant Chief Counsel (Employee Benefits and Exempt Organizatio…
  9. 89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction
    IRCProposed Rules (FR)Proposed Mar 25, 2024related by meaning
    … at least July 8, 2024. Applicability Date Proposed § 1.6011-15 would identify charitable remainder annuity trust transactions described in proposed § 1.6011-15(b), and transactions that are substantially similar to those transactions, as listed transactions, effective as of the date the final regulations are published…
  10. Rev. Proc. 2015-36 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance …
    IRCRevenue ProceduresJul 6, 2015
    …cceptability of the form of pre-approved plans were set forth in Rev. Proc. 2011–49 (as modified by Ann. 2012–3, 2012–4 I.R.B. 335; Ann. 2013–37, 2013–34 I.R.B. 155; Ann. 2014–4, 2014–7 I.R.B. 523; Ann. 2014–41, 2014– 52 I.R.B. 979; and Rev. Proc. 2015–6, 2015–1 I.R.B. 194). Sections 6.03(4) and 16.03(4) of Rev. Proc. …
  11. Ann. 2004-52 — Correction; section 457; Rev. Rul. 2004-57. A transition rule is set forth for a plan established before June 14, 2004, that does not satisfy the requirements …
    IRCAnnouncementsJun 14, 2004related by meaning
    r organization after June 14, 2004, that does not satisfy the requirements of Rev. Rul. 2004-57 will be treated as an arrangement subject to § 457(f). For further information, please call the Employee Plans’ taxpayer assistance telephone service at 1 (877) 829-5500 (a toll-free call) between the hours of 8:00 AM and 6:…
  12. Notice 2009-49 — This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common s…
    IRCNoticesJun 22, 2009related by meaning
    …ements of the current version of the FBAR form and instructions (revised October 2008) still apply. Announcement 2009-52 Announcement 2009-52 This document contains corrections to final and temporary regulations (T.D. 9448, 2009-20 I.R.B. 942) relating to the use of actuarial tables in valuing annuities, interests for …
  13. Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio…
    IRCNoticesOct 29, 2007related by meaning
    SPECIAL ANNOUNCEMENT Announcement 2007-100 Announcement 2007-100 The Twentieth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and the George Washington University Law School, will be held on December 13 and 14, 2007, at the Grand Hyatt Washington Hotel in…
  14. 34 T.C. 73 — Zeltzerman v. Commissioner
    IRCCourt RulingsApr 18, 1960related by meaning
    f whether the annuity plan meets the requirements of section 165(a)(3), (4), (5), and (6) and whether the employee’s rights are non-forfeitable. • * * Sec. 23 of the Technical Amenamente Act of 1958 amended section 403 of the Internal Revenue Code of 1954 to provide that amounts contributed by a tax-exempt employer In …
  15. 75 FR 65567 — Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction
    IRCFinal Rules (FR)Oct 26, 2010related by meaning
    icipants, and beneficiaries. DATES: The correction is effective October 26, 2010, and is applicable on July 26, 2007. FOR FURTHER INFORMATION CONTACT: Concerning the regulations, John Tolleris at(202) 622-6060; concerning the regulations as applied to church-related entities, Sherri Edelman or Jason Levine at (202) 283…
  16. T.C. Memo. 1998-399 — Ronny H. & Charlotte A. Schmalzer v. Commissioner
    IRCCourt RulingsNov 10, 1998related by meaning
    1 All section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure. T.C. Memo. 1998-399 UNITED STATES TAX COURT RONNY H. AND CHARLOTTE A. SCHMALZER, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21…
  17. Ann. 2004-33 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert…
    IRCAnnouncementsMay 3, 2004related by meaning
    a new application and pay the appropriate user fee. (Also see section 20 regarding changes in employer identification numbers.) SECTION 22. REVOCATION Revocation of Opinion or Advisory Letter by the Service — An opinion or advisory letter found to be in error or not in accord with the current views of the Service may b…
  18. T.C. Summary Opinion 2003-157 — Darrell R. Fulcher v. Commissioner
    IRCCourt RulingsOct 21, 2003
    …butions $8,943.33 Both institutions issued to petitioner Forms 1099-R, Distributions From Pensions, Annuities, Retirement or ProfitSharing Plans, IRAs, Insurance Contracts, etc. The Form 1099-R from Nationwide Life Insurance Co. stated that the taxable amount of the $5,000 distribution was $4,700.47. On his Federal inc…
  19. 142 T.C. No. 4 — Law Office of John H. Eggertsen P.C. v. Commissioner
    IRCCourt RulingsFeb 12, 2014
    …first nonallocation year with respect to an employee stock ownership plan. According to petitioner, 1999, not 2005, is the first nonallocation year with respect to the ESOP in question. In support of that position, petitioner asserts: C. Assuming An Excise Tax Could Be Imposed Merely By Holding [i.e., owning] Shares, T…
  20. PLR 201105004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsFeb 4, 2011related by meaning
    ions submitted by Taxpayer and accompanied by a penalty of perjury statement executed by an appropriate party. This office has not verified any of the material submitted in support of the request for rulings and it is subject to verification upon ex amination. Except as expressly provided herein, no opinion is expresse…