IRCCourt RulingsJun 26, 2017related by meaning
e requirements of the QDRO provisions must be "rigidly observed"
because they "relate to the substance or essence of the statute"). We have con-
- 8 - [*8] siderable sympathy for petitioner's position: In effect, his willingness to help
minimize stress on his soon-to-be ex-wife disabled him from satisfying the
statutor…
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…
IRCCourt RulingsNov 18, 2021
…e AE
gold coins that it sold. It did not provide a valuation for the AE silver coins. It valued the 2015 AE gold coins as of Decem ber 31, 2015, at $347,680 and valued
the 2015 and 2016 AE gold coins as of Decem ber 31, 2016, at $381,022.
Kingdom Trust required Mrs. McNulty to provide a yearend valuation of her
IRA’s a…
IRCCourt RulingsMar 9, 2011related by meaning
JMP
T.C. Memo. 2011-56
UNITED STATES TAX COURT
DELORES CHENAULT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
I
Docket No. 22806209L. Filed March^9, 2011.
Delores Chenault, pro se.
John S. Hi~t-t ind Mayer Y. Silber, for' respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioner petitioned the Court under se…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
…Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corpora…
IRCCourt RulingsJun 28, 2010related by meaning
…ent,inniaking See Green'v . Commissioner ,
507 F .3d 857, 868' (5th Cir . 2007)' - : affg' . T .C . Memo . 2005-250 ;-
10 -
Stocks v . Commissioner, 98 .T .C . 1,_ 9 4(1992) "[T]he critical
question is, in lieu of what was the settlement amount paid"?,
Bagley v . Commissioner , 105 T .C ._ 396, 406 (1995) . ., affd . -…
89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024
…me of day at which the contribution was made.
2. Whether Proposed § 1.706-3(a) and (b) Withdraw the 2015 Proposed Regulations Under § 1.706-3 One commenter asked about the effect of the proposed regulations on proposed regulations under § 1.706-3 published August 3, 2015, REG-109370-10 (80 FR 45905) (the 2015 proposed …
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…of Governors of the Federal Reserve System, Report on the Economic Well-Being of U.S. Households in 2015 (May 2016), available at: https://www.federalreserve.gov/2015-report-economic-well-being-us-households-201605.pdf.
Back to Citation
79.
Board of Governors of the Federal Reserve System, Report on the Economic Well…
IRCCourt RulingsApr 2, 2020related by meaning
…ugh December 8, 2010. . . . . . . . . . . 122
1. Introduction...................................... 123
2. Events .......................................... 124
3. Analysis and holding............................... 124
AA. Period 17: December 8, 2010, through January 3, 2011 . . . . . . . . 125
1. Introduction........…
81 FR 25540 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCFinal Rules (FR)Apr 28, 2016
…suspension of benefits and also contains a model notice under section 432(e)(9)(F). On September 2, 2015, the Treasury Department and the IRS published temporary (TD 9735) and proposed regulations (REG-123640-15) on the voting provisions under section 432(e)(9)(H) in the
Federal Register
at 80 FR 52972 and 80 FR 53068,…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
3. Section 301.6033-5 is added to read as follows:
§ 301.6033-5
Disclosure by tax-exempt entities that are parties to certain reportable transactions. (a) In general. For provisions relating to the requirement of the disclosure by a tax-exempt entity that it is a party to certain reportable transactions, see § 1.6033-5…
Rev. Proc. 2018-21 — This revenue procedure modifies the procedures of the Internal Revenue Service for issuing opinion and advisory letters for pre-approved master and prototype a… IRCRevenue ProceduresApr 2, 2018
… letters for pre-approved master and prototype and volume submitter plans as provided in Rev. Proc. 2015–36, 2015–27 I.R.B. 20. In particular, this revenue procedure modifies sections 6.03(7)(c) and 16.03(7)(c) of Rev. Proc. 2015–36 to allow pre-approved defined benefit plans containing a cash balance formula to provid…
Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … IRCRevenue ProceduresJan 4, 2016
…lletin.
(2) Master & Prototype (M&P) and Volume Submitter (VS) plans under § 401(a): See Rev. Proc. 2015–36.
(3) Prototype and Volume Submitter plans under § 403(b): See Rev. Proc. 2013–22, 2013–18 I.R.B. 985 as modified by Rev. Proc. 2014–28, 2014–16 I.R.B. 944, and Rev. Proc. 2015–22, 2015–11 I.R.B. 754.
(4) Employee…
Rev. Proc. 2015-22 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, … IRCRevenue ProceduresMar 16, 2015
Revenue Procedure 2015–22
SECTION 1. PURPOSE
This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, and modifications to Revenue Procedure 2015–8, 2015–1 I.R.B. 235. In particular, this revenue procedure changes the …
Notice 2015-24 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2015 used under § 417(e)(3)(D), the… IRCNoticesMar 30, 2015
th
First Segment
Second Segment
Third Segment
2014
March
2015
4.99
6.32
6.99
2015
March
2015
4.72
6.11
6.81
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)…
IRCCourt RulingsJan 14, 2013related by meaning
…Ryan Andrews, Michael B. Luftman, and Charles Kolstad,
for petitioners. Kris H. An, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: These cases are before the Court on petitions for
redetermination of income tax and excise tax deficiencies, additions to tax, and
penalties respondent determined fo…
Notice 2015-42 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2015 used under § 417(e)(3)(D), the 24-… IRCNoticesJun 29, 2015
onth
First Segment
Second Segment
Third Segment
2014
June
2015
4.99
6.32
6.99
2015
June
2015
4.72
6.11
6.81
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)…
IRCCourt RulingsDec 11, 2003related by meaning
… 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…
IRCCourt RulingsJan 29, 2019related by meaning
made by the parties and, to the
extent they are not addressed herein, we find them to be moot, irrelevant, or
without merit.
To reflect the foregoing, Decision will be entered under
Rule 155.
IRCCourt RulingsFeb 9, 2023related by meaning
… and June
30, 1979), aff’d , 961 F.2d 1255 (6th Cir. 1992); and Exxon
Cor p. v. Commissioner , T.C. Memo. 1993-616, 66 T.C.M.
(CCH) 1707 (a case involving tax years 1979, 1980, and
1981), aff’d sub nom. Texaco, Inc. v. Commissioner , 98 F.3d
825 (5th Cir. 1996)
In Procter & Gamble Co. v. Commissioner , 95 T.C. 323, 324…