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Go to T.C. Memo. 1965-84 (not yet in the library — opens the official source)
56 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2005-5 — Thomas G. Wright and Estate of Rosemary K. Wright, Deceased; Thomas G. Wright, Personal Representative v. Commissioner
    IRCCourt RulingsJan 13, 2005
    …er , 41 T.C. 685, 692-693 (1964), affd. 341 F.2d 290 (4th Cir. 1965); Merker v. Commissioner , T.C. Memo. 1997-277; Shaffer v. Commissioner , T.C. Memo. 1994-618. result of his contributions to the plan and that not more than 60 percent of his benefits were attributable to employer contributions. See Laws v. Commission…
  2. T.C. Memo. 2009-218 — Von H. Argyle v. Commissioner
    IRCCourt RulingsSep 17, 2009
    igher Education,Act of 1965, 20 U .S .C . section 108711, and,claims'deductions based on estimates in the catalog of the college attended by his son . Section 529 ( e)(3) does not include transportation expenses as qualified higher education expenses and incorporates section 472 of the Higher Education Act of 1965 only…
  3. 80 T.C. 789; 80 T.C. No. 40 — Benson v. Commissioner
    IRCCourt RulingsApr 26, 1983
    …0 T.C. 619 (1983); Meneguzzo v. Commissioner, 43 T.C. 824, 836 (1965); Davies v. Commissioner, T.C. Memo 1981-438.
  4. T.C. Memo. 1997-277 — Margaret M. Merker v. Commissioner
    IRCCourt RulingsJun 18, 1997related by meaning
    … years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. T.C. Memo. 1997-277 UNITED STATES TAX COURT MARGARET M. MERKER, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26855-95. Filed June 18, 1997. Margaret M. Merker, pro se. Marjory A. Gilbert , for respon…
  5. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017
    …tory, creating no legally enforceable rights for taxpayers. See, e.g., Greene v. Commissioner, T.C. Memo. 1992-202, 1992 Tax Ct. Memo LEXIS 239; Tucker v. Commissioner, T.C. Memo. 1983-210, 1983 Tax Ct. Memo LEXIS 578; Chapman v. Commissioner, T.C. Memo. 1982-68, 1982 Tax Ct. Memo LEXIS 675; see also Marks v. Commissio…
  6. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    … T.C. 766, 780 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986) ; Unroe v. Commissioner , T.C. Memo. 1985-149; Counts v. Commissioner , T.C. Memo. 1984-561, affd. 774 F.2d 426 (11th Cir. 1985). 3 See, e.g., Cavanaugh v. Commissioner , T.C. Memo. 1991407, affd. without published opinion 986 F.2d 1426 (10th Cir. 199…
  7. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
    IRCCourt RulingsJul 25, 2012
    -285, 2008 Tax Ct. Memo LEXIS 286, at *4. The IRA petitioner inherited from his mother qualifies as an "inhèrited IRA" under section;408(d)(3)(C)(ii). Rev. Rul. 78-406, r1978-2 C.B. 157, provides that the^direct transfer of funds from one IRA trustee to a new=IRA trustee which involves no payment or distribution of fun…
  8. T.C. Memo. 2000-156 — Phillip M. Wenger, C.P.A., a Sole Proprietor v. Commissioner
    IRCCourt RulingsMay 12, 2000
    …es , 381 U.S. 68, 73-75 (1965); Adler v. Commissioner , 330 F.2d 91, 93 (9th Cir. 1964), affg. T.C. Memo. 1963-196; Carter v. Commissioner , 51 T.C. 932, 935 n.3 (1969). In other words, reliance on an informal IRS publication may not be used to justify a reporting position that is inconsistent with the operative law. S…
  9. T.C. Memo. 1996-545 — Creston Swaim v. Commissioner
    IRCCourt RulingsDec 17, 1996related by meaning
    …e Tax Court Rules of Practice and Procedure. Dollar amounts are rounded to the nearest dollar. T.C. Memo. 1996-545 UNITED STATES TAX COURT CRESTON SWAIM, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20684-94. Filed December 17, 1996. Creston Swaim, pro se. Michael D. Zima , for respondent. MEM…
  10. T.C. Summary Opinion 2003-137 — John & Michele McGovern v. Commissioner
    IRCCourt RulingsSep 30, 2003related by meaning
    …he list of specific exceptions to tax set forth in section 72(t)(2). Swihart v. Commissioner , T.C. Memo. 1998-407. Moreover, unlike petitioners in the present case, the taxpayers in Larotonda never - 8 - received the funds and had no opportunity to avoid the 10-percent premature distribution penalty under former secti…
  11. 75 FR 42605 — Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; …
    IRCFinal Rules (FR)Jul 22, 2010related 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…
  12. Treas. Reg. § 1.401-14(c)(1)(ii) — Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
    IRCRegulationsMay 18, 2016
    …ded in the plan ($10,000), or $25,000, does not exceed 25 percent of $125,000. For the taxable year 1965, the X Corporation contributes $140,000 (exclusive of contributions for past service credits) allocated as follows: $100,000 for retirement benefits, $10,000 for life insurance protection, and $30,000 for medical be…
  13. IRCRegulationsSep 17, 2024
    …vailing wages under the Davis-Bacon Act (46 Stat. 1494), Public Law 71-798, Service Contract Act of 1965 (79 Stat. 1965), Public Law 89-286, or similar legislation can be taken into account for a plan year for an NHCE to the extent such contributions do not exceed 10 percent of that NHCE's compensation.
  14. IRCRegulationsSep 17, 2024
    …prevailing wages under the Davis-Bacon Act (46 Stat. 1494), Pub. L. 71-798, Service Contract Act of 1965 (79 Stat. 1965), Pub. L. 89-286, or similar legislation can be taken into account for a plan year for an NHCE to the extent such contributions do not exceed 10 percent of that NHCE's compensation.
  15. PLR 200118016 — Notification of Secretary of Labor
    IRCPrivate Letter RulingsMay 4, 2001related by meaning
    …30-00/CC:TEGE:EB:QP1 UILC: 4975.07-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR Area Counsel (TE/GE), Pacific Coast/Central Mountain Area Attn: Laura Beth Heisen FROM: Michael Roach, Chief CC:TEGE:EB:QP1 SUBJECT: Adequacy of Department of Labor Notification Pursuant to I.R.C. §4975(h)…
  16. Treas. Reg. § 1.1563-1(b)(4)(i) — Definition of controlled group of corporations and component members and related concepts.
    IRCRegulationsDec 30, 2024
    … Y (a fiscal year corporation with a taxable year beginning on July 1, 1964, and ending on June 30, 1965), which stock B sells on October 15, 1964. On December 1, 1964, B purchases all the stock of corporation Z (a fiscal year corporation with a taxable year beginning on September 1, 1964, and ending on August 31, 1965…