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Go to T.C. Memo. 2019-56 (not yet in the library — opens the official source)
80 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …olidated return for a year is referred to as a consolidated group. 26 C.F.R. sec. 1.1502-1(h), (a) (2019). A consolidated group has only one income tax liability for the year. Sec. 1503(a); 26 C.F.R. sec. 1.1502-2(a) (2019). Each member of a consolidated group is severally liable for the income tax. Sec. 1503(a); 26 C.…
  3. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
  4. 89 FR 64538 — Quality Control Standards for Automated Valuation Models
    IRCFinal Rules (FR)Aug 7, 2024
    …38.   Id. Interagency Statement on the Use of Alternative Data in Credit Underwriting, OCC Bulletin 2019-62 (Dec. 3, 2019); Federal Reserve CA Letter 19-11 (Dec. 12, 2019); FDIC FIL-82-2019 (Dec. 13, 2019); NCUA Letter 19-CU-04 (December 2019); CFPB, Federal Regulators Issue Joint Statement on the Use of Alternative Da…
  5. T.C. Memo. 2017-112 — Whistleblower 19860-15W v. Commissioner
    IRCCourt RulingsJun 13, 2017related by meaning
    JRN T.C. Memo. 2017-112 UNITED STATES TAX COURT WHISTLEBLOWER 19860-15W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19860-15W. Filed June 13, 2017. Sealed,¹ for petitioner. Ashley M. Bender and Richard L. Hatfield, for respondent. MEMORANDUM OPINION KERRIGAN, Judge: This case is before the Co…
  6. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020
    …  SEC Standards of Conduct Rulemaking: What It Means for RIAs, Investment Adviser Association (July 2019), https://higherlogicdownload.s3.amazonaws.com/​INVESTMENTADVISER/​aa03843e-7981-46b2-aa49-c572f2ddb7e8/​UploadedImages/​resources/​IAA-Staff-Analysis-Standards-of-Conduct-Rulemaking2.pdf. Back to Citation 164.  Thi…
  7. T.C. Summary Opinion 2012-59 — Mary Ellen Macdonald v. Commissioner
    IRCCourt RulingsJun 25, 2012related by meaning
    under section 72(t). Consistent with a prior determination regarding the section 6015 relief, respondent also conceded that petitioner was entitled to allocate the portion of the 2008 Federal income tax liability attributable to the unreported nonemployee compensation of $16,027 from FedEx to Mr. Scarlett under section…
  8. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …18 March 17, 2017 levels. After November 2, 2015 After January 2, 2018 but on or before January 23, 2019 January 2, 2018 levels. After November 2, 2015 After January 23, 2019 January 23, 2019 levels. Civil Monetary Penalties for Other DOL Programs Violations occurring Penalty assessed Which penalty level applies On or …
  9. T.C. Memo. 1996-263 — Richard J. & Adele S. Montgomery v. Commissioner
    IRCCourt RulingsJun 11, 1996related by meaning
    g, we give effect to the plain meaning of the words used therein and sustain respondent's determination that petitioners are liable for the 10-percent additional tax under section 72(t). We have considered petitioners' remaining arguments and find them unpersuasive. 3. Conclusion In order to give effect to our disposit…
  10. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    …ork Billing for Privately Insured Patients Receiving Care in In-Network Hospitals. JAMA Intern Med. 2019; 179(11):1543-1550 (2019). doi:10.1001/jamainternmed.2019.3451. Back to Citation 109.  Centers for Medicare and Medicaid Services. “Emergency Medical Treatment & Labor Act (EMTALA).” (March 2021). https://www.cms.go…
  11. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …) and 83 FR 41144, 41686 (Aug. 17, 2018), respectively. Back to Citation 50.  84 FR 30849 (Jun. 27, 2019). The Executive order was issued on June 24, 2019 and was published in the Federal Register on June 27, 2019. Back to Citation 51.  84 FR 65524 (Nov. 27, 2019). Back to Citation 52.  84 FR 65524, 65564 (Nov. 27, 201…
  12. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAFinal Rules (FR)May 27, 2020
    …ment Size Class, 2010-2016. Back to Citation 134.  Cerulli, supra note 128. Back to Citation 135.   2019 Defined Contribution Benchmarking Survey Report, Deloitte, 2019. Back to Citation 136.   2019 Defined Contribution Benchmarking Survey Report, Deloitte, 2019, at 20. (In 2015, 50 percent of plan sponsors reported to…
  13. T.C. Memo. 2017-201 — Joseph E. Bormet v. Commissioner
    IRCCourt RulingsOct 16, 2017related by meaning
    T.C. Memo. 2017-201 PA UNITED STATES TAX COURT JOSEPH E. BORMET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6863-16. Filed October 16, 2017. Bradley S. McCann, for petitioner. Angela B. Reynolds and Briseyda Villalpando, for respondent. MEMORANDUM OPINION GOEKE, Judge: Respondent determined a…
  14. 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.…
  15. Notice 2022-33 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A…
    IRCNoticesAug 22, 2022
    …c. 2016-37 are to Rev. Proc. 2016-37, as modified by Rev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2019-20, 2019-20 IRB 1182, Rev. Proc. 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425. 3 For purposes of this notice, references to Rev. Proc. 2019-39 are to Rev. Proc. 2019-39, as modified by Notice 20…
  16. T.C. Memo. 2021-105 — Sherrie L. Webb v. Commissioner
    IRCCourt RulingsAug 31, 2021related by meaning
    events for the first time before this Court. A lthough this Court is not bound by the administrative record in our review of Appeals ’ determination, we decline to consider these new contentions because petitioner did not raise the m while before Appeals. See Giamelli v. Commissioner , 129 T.C. 107, 11 5-1 1 6 (2007);…
  17. Rev. Proc. 2022-40 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati…
    IRCRevenue ProceduresNov 21, 2022
    ev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2019-20, 2019-20 IRB 1182, Rev. Proc. 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425. 2 For purposes of this revenue procedure, references to Rev. Proc. 2019-39 are to Rev. Proc. 2019-39, as modified by Notice 2020-35, 2020-25 IRB 948, Rev. Proc. 2020-40,…
  18. 82 FR 57664 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac…
    ERISAFinal Rules (FR)Dec 7, 2017related by meaning
    , correct footnote 66 to read “ See, e.g., Comment Letter #121 (HSBC North America Holdings Inc.); Comment Letter #124 (Morgan, Lewis & Bockius LLP).” 2. On page 56559, second column, add the following language to the end of Congressional Review Act discussion: “Although the CRA generally requires that major rules beco…
  19. Notice 2021-48 — Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021
    IRCNoticesAug 16, 2021
    eported on a 2019 Schedule SB, then the 2020 Schedule SB should reflect the revised minimum required contribution for the 2019 plan year. For example: The reporting of excess contributions for the 2019 plan year on line 11a and 11b of the Schedule SB for the 2020 plan year should reflect the revised minimum required co…
  20. 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…