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Go to T.C. Memo. 2015-31 (not yet in the library — opens the official source)
64 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2019-67 — Maria Shenorah McCree v. Commissioner
    IRCCourt RulingsJun 6, 2019related by meaning
    DRC T.C. Memo. 2019-67 UNITED STATES TAX COURT MARIA SHENORAH MCCREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10129-14L. Filed June 6, 2019. Maria Shenorah McCree, pro se. Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L. Wofford, for respondent. MEMORANDUM FINDINGS OF FA…
  2. 157 T.C. No. 10 — Andrew McNulty & Donna McNulty v. Commissioner
    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…
  3. T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio…
    IRCTreasury DecisionsAug 13, 2018related by meaning
    602.101 OMB Control numbers. * * * * * (b) * * * ______________________________________________________________ CFR part or section where Current OMB identified and described control No. * * * * * 1.170A–15. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . …
  4. T.C. Memo. 2023-141 — Danielle Monique Scott v. Commissioner
    IRCCourt RulingsNov 28, 2023related by meaning
    able income. Petitioner did not respond to this request for admissions. The matters covered by the request are thus deemed admitted . See Rule 90(c) . On April 21, 2023, respondent filed a Motion for Summary Judgment, to which we directed petitioner to respond by May 22, 2023. We warned her that, “ under Tax Court Rule…
  5. 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 …
  6. 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…
  7. 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,…
  8. T.C. Memo. 2009-140 — James A. Haigh v. Commissioner
    IRCCourt RulingsJun 15, 2009related by meaning
    uirements of that sectio n I r 20In 1998, Congress repealed sec . 6013(e) and replaced it with sec . 6015 . Internal Revenue Service Restructuring and Reform Act of 1998,i1Pub . L . 105-206, sec . .3201 ; 112 Stat . 734 . Sec . 6015 applies to any liability for tax remaining unpaid as of July 22, 1998 . Id . .sec . 320…
  9. 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…
  10. 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…
  11. T.C. Summary Opinion 2012-59 — Mary Ellen Macdonald v. Commissioner
    IRCCourt RulingsJun 25, 2012related by meaning
    other grounds, and remanding T.C. Memo. 1991-144; Corson v. Commissioner, 123 T.C. at 206; Maggie Mgmt. Co. v. Commissioner, 108 T.C. 430, 442 (1997). - 9 - II. Administrative Costs The administrative costs at issue are costs that petitioner incurred from the . time respondent issued the notice of deficiency up to the …
  12. 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 …
  13. 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)…
  14. T.C. Memo. 2019-128 — Claude Tate George v. Commissioner
    IRCCourt RulingsSep 25, 2019related by meaning
    … T.C. 518, 520 - 11 - [*11] (1992), affd, 17 F.3d 965 (7th Cir. 1994); Murphy v. Commissioner, T.C. Memo. 2019-72, at *7. The regulations provide that a taxpayer has reasonable cause for failure to timely pay a tax if "the taxpayer has made a satisfactory showing that he exercised ordinary business care and prudence in…
  15. 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)…
  16. Rev. Proc. 2015-28 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include ne…
    IRCRevenue ProceduresApr 20, 2015related by meaning
    …d by this revenue procedure. SECTION 6. EFFECTIVE DATE This revenue procedure is effective April 2, 2015. SECTION 7. PUBLIC COMMENTS The Treasury Department and the Service invite comments on this revenue procedure. Send submissions to CC:PA:LPD:PR, (Rev. Proc. 2015–28), Room 5203, Internal Revenue Service, PO Box 7604…
  17. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026related by meaning
    uter limits of the mandatory postponement period could be when a disaster declaration omits an ending date or is extended. Abdo, 162 T.C. at 169 n.13. The IRS disagrees with the Tax Court’s holding that the phrase “in the same manner” in former section 7508A(d) is unambiguous and will continue to defend its interpretat…
  18. 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…
  19. Ann. 2014-41 — This announcement extends to June 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit…
    IRCAnnouncementsDec 22, 2014
    Announcement 2014–41 This announcement extends to June 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle. This announcement also provides a two day extension (from Saturday, January …
  20. 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 …