IRCCourt RulingsJun 4, 2014related by meaning
hey would establish that respondent proceeded against the targets using
information the whistleblower provided after December 20, 2006. If these facts are established, the whistleblower is entitled to judicial review of respondent's
award determination.
We hold, consistent with the rationale of Dacosta, that this Court…
IRCRegulationsSep 17, 2024
…on 3405(c), as added by UCA, applies to eligible rollover distributions made on or after January 1, 1993, even if the employee's employment with the employer maintaining the plan terminated before January 1, 1993 and even if the eligible rollover distribution is part of a series of payments that began before January 1,…
IRCCourt RulingsFeb 18, 1998
…d an
accuracy-related penalty under section 6662(a)
1
in the amount of $34,194 for the taxable year 1993. The issues for decision are:
(1) Whether petitioner's use of distributions from Keogh and
individual retirement accounts (IRA's) to purchase stock which
was contributed to an IRA constitutes a tax-free rollover
con…
T.D. 9749 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua… IRCTreasury DecisionsMar 7, 2016related by meaning
or (3) must prepare a transfer statement for the transfer of a debt instrument or section 1256 option that is a covered security.
T.D. 9751 T.D. 9751 These regulations relate to withholding on foreign persons upon certain dispositions of, and distributions with respect to, U.S. real property interests. The regulations…
IRCCourt RulingsJun 18, 1999related by meaning
…statutory interest imposed under section 6601. See Bax v.
Commissioner
, 13 F.3d 54, 56-57 (2d Cir. 1993), affg. an Order of
this Court; LTV Corp. v. Commissioner
, 64 T.C. 589, 597 (1975);
ERISACourt RulingsJul 26, 1995
…nior Policy Advisor
[ENDNOTES]
[1] This letter was mistakenly referred to as being sent on
arch 20, 1993 in the ALJ opinion.
[2] While NIP's letter was dated June 6, 1990, the enclosed Form
5500 was dated June 7, 1993. In the ALJ opinion, this letter was
described as sent on June 20, 1993.
[3] The Administrative Law Ju…
IRCCourt RulingsFeb 6, 1992related by meaning
Parker, Judge:
By statutory notice of deficiency dated May 17, 1989, respondent determined a deficiency in petitioner's Federal income taxes and additions to tax as follows:
_Additions to tax_
Sec. Sec. Sec.
TYE Deficiency 6653(a)(1)(A) 6653(a)(1)(B) 6661
1/31/86 $64,117 $3,206.85 50 percent $16,029.25
of the interest …
ERISACourt RulingsDec 21, 1993
…S Search
Case Status
DOL Home > OALJ > ERISA > USDOL, PWBA v. Northwestern Institute
of Psychiatry, 1993-RIS-23 (ALJ Dec. 21, 1993)
USDOL/OALJ Reporter
USDOL, PWBA v. Northwestern Institute of
Psychiatry, 1993-RIS-23 (ALJ Dec. 21, 1993)
Date: December 21, 1993
Case No.: 93-RIS-23
In the Matter of
U.S. DEPARTMENT OF LAB…
IRCCourt RulingsSep 17, 2026related by meaning
n effect at all relevant times, regulation references are
to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
Served 09/17/26
2
[* 2 ] there were no changes in the IRS approach to the issue after review
of…