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Go to T.C. Memo. 2014-36 (not yet in the library — opens the official source)
77 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. Ann. 2014-37 — This announcement corrects Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) which contains a typographical error in the header before the …
    IRCAnnouncementsDec 15, 2014
    Correction Announcement 2014–37 Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) contains a typographical error in the header before the second paragraph. The header refers to “2014,” but the correct year is “2015.” The header is amended to delete “2014” and replace it with “2015”.
  2. T.D. 9767 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer …
    IRCTreasury DecisionsMay 23, 2016related by meaning
    ple, Deputy Commissioner for Services and Enforcement. Approved: April 29, 2016. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). Note (Filed by the Office of the Federal Register on May 3, 2016, 4:15 p.m., and published in the issue of the Federal Register for May 5, 2016, 81 F.R. 27011) [1] Section 20…
  3. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
    IRCFinal Rules (FR)Sep 19, 2013related by meaning
    2011, to taxable years beginning on or after January 1, 2012, and before January 1, 2014. § 1.1016-3T [Removed] Par. 32. Section 1.1016-3T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 33. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par.…
  4. T.C. Memo. 2014-229 — Grace Foundation, R. S. Ohendalski, Trustee v. Commissioner
    IRCCourt RulingsNov 6, 2014
    T.C. Memo. 2014-229 UNITED STATES TAX COURT GRACE FOUNDATION, R. S. OHENDALSKI, TRUSTEE, Petitioner y. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21052-12L. Filed November 6, 2014. R.S. Ohendalski (trustee), for petitioner. David Baudilio Mora and Gordon P. Sanz, for respondent. SERVED NOV - 6 2014 -2- [*2…
  5. Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresJan 22, 2013related by meaning
    INCOME TAX Announcement 2013-4 Announcement 2013-4 This document corrects the temporary regulations (T.D. 9564, 2012-14 I.R.B. 614) relating to guidance regarding the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the …
  6. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    n 750 8A Section 7508A, as in effect when petitioners’ petition was filed, provided as follows: Sec. 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions . (a) In general. —In the case of a taxpayer determined by the Secretary to be affected by …
  7. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    …fer Refund does not constitute a qualified total distribution. See Wittstadt v. Commissioner , T.C. Memo. 1995492; Humberson v. Commissioner , T.C. Memo. 1995-470; Pumphrey v. Commissioner , T.C. Memo. 1995-469 ; Adler v. Commissioner , T.C. Memo. 1995-148; Dorsey v. Commissioner , T.C. Memo. 1995-97; Brown v. Commissi…
  8. Notice 2024-55 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)
    IRCNoticesJul 8, 2024related by meaning
    ent and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket. V. PAPERWORK REDUCTION ACT The collection of information contained in this notice has been submitted to the Office of Management and Budget in accordance with the Paperwork Reduction Act (PRA) (44…
  9. Treas. Reg. § 54.4980H-6(b) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable for periods after December 31, 2014.
  10. 82 FR 46388 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCFinal Rules (FR)Oct 5, 2017
    he RP-2014 Mortality Tables Report, as revised November 2014, is available at www.soa.org/​Research/​Experience-Study/​pension/​research-2014-rp.aspx. At the same time, RPEC issued a companion study of mortality improvement, referred to as the Mortality Improvement Scale MP-2014 Report (which sets forth mortality impro…
  11. 80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec…
    IRCFinal Rules (FR)Nov 18, 2015
    S, 2012 Census of Government, 2014 Current Population Survey, and 2014 Kaiser/HRET Survey of Employer Sponsored Health Benefits. Back to Citation 151.  See AAP Policy Statement, “Guiding Principles for Managed Care Arrangements for the Health Care of Newborns, Infants, Children, Adolescents, and Young Adults”, availabl…
  12. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000related by meaning
    limitation would have expired. - 11 - Nor does the fact that respondent had already issued petitioners a notice of deficiency for 1980 (i.e., the 1984 notice) serve to prohibit respondent from issuing the affected items notice of deficiency to petitioners for the same year. See sec. 6230(a)(2)(C); Hemmings v. Commissio…
  13. Notice 2015-53 — This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other item…
    IRCNoticesAug 17, 2015
    …at www.soa.org/Research/Experience-Study/Pension/research-rp-2000-mortality-tables.aspx. [2] The RP-2014 Mortality Tables Report was released by the Society of Actuaries in October 2014 and revised in November 2014. Society of Actuaries, RP-2014 Report, at www.soa.org/Research/Experience-Study/pension/research-2014-rp.…
  14. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    idance concerning the requirements for designated Roth contributions under qualified cash or deferred arrangements. EMPLOYMENT TAX T.D. 9239 T.D. 9239 Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance …
  15. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984related by meaning
    shall not apply to amounts described in clause (ii) of subparagraph (A) of section 72(mX5) to the extent that section 72(mX5) applies to such amounts. (J) Unrealized appreciation op employer securities. — In the case of any distribution including securities of the employer corporation which, without regard to the requi…
  16. Rev. Rul. 2006-38 — Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohi…
    IRCRevenue RulingsJul 17, 2006related by meaning
    hibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan. ADMINISTRATIVE Notice 2006-63 Notice 2006-63 This notice requests comments for developing record retention standards, including recordkeeping limitation programs, for tax-exempt bond issues. In particular, the noti…
  17. Notice 2014-16 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in March 2014; the 24-month average segment rates; …
    IRCNoticesMar 31, 2014
    t Third Segment 2013 March 2014 1.20 4.06 5.10 4.94 6.15 6.76 2014 March 2014 1.20 4.06 5.10 4.43 5.62 6.22 30-YEAR TREASURY SECURITIES INTEREST RATES Generally for plan years beginning after 2007, § 431 specifies the minimum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B)…
  18. T.C. Memo. 2020-147 — Ram Ratan Sharma & Shakuntala Sharma v. Commissioner
    IRCCourt RulingsOct 29, 2020related by meaning
    SEC T.C. Memo. 2020-147 UNITED STATES TAX COURT RAM RATAN SHARMA AND SHAKUNTALA SHARMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19466-17. Filed October 29, 2020. Ram Ratan Sharma and Shakuntala Sharma, pro sese. Mayer Y. Silber, Elizabeth A. Carlson, and Stanislaw Balazia, for respondent.…
  19. Rev. Rul. 2014-9 — This revenue ruling provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded th…
    IRCRevenue RulingsApr 21, 2014
    INCOME TAX Announcement 2014–18 Announcement 2014–18 This document contains corrections to final regulations (TD 9644) that were published in the Federal Register on Monday, December 2, 2013 (78 FR 72394). The final regulations provide guidance on the general application of the Net Investment Income Tax and the computa…
  20. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    ng in a change in beneficial interests causes the loss of GST exempt status or constitutes a taxable termination or taxable distribution under § 2612. (18) Sections 4966 and 4967.—Taxes on Taxable Distributions; Taxes on Prohibited Benefits.—Issues involving interpretation of §§ 4966 and 4967 regarding distributions fr…