Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 10 T.C. 680 (not yet in the library — opens the official source)
81 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997related by meaning
    nd contribution, made during December 1986, would be deductible in 1986, because that contribution would not be required to be included as part of the VEBA as of its taxable year ending November 30, 1986. Accordingly, petitioner argues, the regulation contradicts the plain language of section 419 and is invalid. Petiti…
  2. JBEA News: User fees relating to enrolled actuaries — User fees relating to enrolled actuaries
    Joint BoardJoint Board NoticesOct 20, 2023
    …crease both the enrollment and renewal of enrollment user fees for enrolled actuaries from $250 to $680. The new fees are applicable beginning Nov. 20, 2023.
  3. PLR 201923016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsJun 7, 2019
    …5) ; Estate of Nicholson v. Commissioner , 94 T.C. 666, 673 (1990) ; Fono v. Commissioner , 79 T.C. 680, 695 (1982) , affd . without published opinion 749 F.2d 37 (9th Cir. 1984) ; American Nurseryman Publishing Co. v. Commissioner , 75 T.C. 271, 275 (1980) , affd . without published opinion 673 F.2d 133 3 (7th Cir. 19…
  4. 64 T.C. 1011 — Catawba Industrial Rubber Co. v. Commissioner
    IRCCourt RulingsSep 9, 1975related by meaning
    rough with the plan, it could doubtless have met and resolved to abandon it, without subjecting petitioner to liability to anyone. [19 T.C. at 26-27.] See also Precision Industries, Inc., 64 T.C. 901 (1975), recently decided by this Court. Decision will be entered for the respondent All section references are to the In…
  5. PLR 201628004 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    …955) ; Estate of Nicholson v. Commissioner, 94 T.C. 666, 673 (1990) ; Fono v. Commissioner, 79 T.C. 680, 695 (1982) , affd. without published opinion 749 F.2d 37 (9th Cir. 1984) ; American Nurseryman Publishing Co. v. Commissioner, 75 T.C. 271, 275 (1980) , affd. without published opinion 673 F.2d 1333 (7th Cir. 1981) …
  6. 98 T.C. 141; 98 T.C. No. 12 — Truck & Equipment Corp. v. Commissioner
    IRCCourt RulingsFeb 6, 1992related by meaning
    fic terms and requirements that, in a reasonable manner, interpret and carry out the general concepts embodied in the statute and legislative history. Thus, we hold that the temporary regulation is valid. Applicability of Temporary Regulation to Petitioner's Yearend Bonus Payments In the alternative, petitioner argues …
  7. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    …955) ; Estate of Nicholson v. Commissioner, 94 T.C. 666, 673 (1990) ; Fono v. Commissioner, 79 T.C. 680, 695 (1982) , affd. without published opinion 749 F.2d 37 (9th Cir. 1984) ; American Nur seryman Publishing Co. v. Commissioner, 75 T.C. 271, 275 (1980) , affd. without published opinion 673 F.2d 1333 (7th Cir. 1981)…
  8. T.C. Memo. 2011-62 — Christy & Swan Profit Sharing Plan v. Commissioner
    IRCCourt RulingsMar 15, 2011related by meaning
    ner, T.C. Memo. 2005-70. Section 401(a) sets forth the requirements that must be met by a trust forming part of a profit-sharing plan in order for the trust to be eligible for favorable -tax treatment. Section 7476(a) confers jurisdiction on this Court to issue declaratory judgments as to the initial and continuing qua…
  9. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    …955) ; Estate of Nicholson v. Commissioner, 94 T.C. 666, 673 (1990) ; Fono v. Commissioner, 79 T.C. 680, 695 (1982) , affd. without published opinion 749 F.2d 37 (9th Cir. 1984) ; American Nurseryman Publishing Co. v. Commissioner, 75 T.C. 271, 275 (1980) , affd. without published opinion 673 F.2d 1333 (7th Cir. 1981) …
  10. T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen…
    IRCTreasury DecisionsFeb 26, 2007related by meaning
    addition, the notice invites comments from the public regarding all aspects of these provisions. ADMINISTRATIVE Rev. Proc. 2007-21 Rev. Proc. 2007-21 This procedure provides guidance to persons against whom a penalty under section 6707 or 6707A of the Code is assessed, and who may request rescission of those penalties…
  11. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART
    ERISACourt RulingsAug 25, 1995
    …ola, 716 F.2d 1226, 1231 (9th Cir. 1983), cert. denied, 464 U.S. 1040 (1984); Donovan v. Bierwirth, 680 F.2d 263; 271 (2d Cir. 1982), cert. denied, 459 U.S. 1069 (1982). In particular, ERISA § 406, 29 U.S.C. § 1106, expressly prohibits certain types of transactions between an employee benefit plan and a party-in-intere…
  12. T.C. Memo. 2026-93 — Aloke Pal v. Commissioner
    IRCCourt RulingsSep 24, 2026
    ….C. 260 (1980), or demonstrate that the taxpayer actually received income, Edwards v. Commissioner, 680 F.2d 1268, 1270 – 71 (9th Cir. 1982) (per curiam) . Information supplied to the IRS by th ird- party payors on Forms 1099 i s sufficient to meet this burden. See Hardy v. Commissioner, 181 F.3d 1002, 1004– 05 (9th Ci…
  13. T.C. Summary Opinion 2003-83 — Manuel Francisco Palomo & Jane Lyon Potter v. Commissioner
    IRCCourt RulingsJun 24, 2003related by meaning
    tract unless such amounts are specifically excluded from gross income under other provisions of chapter 1 of the Code. The burden is on petitioners to demonstrate that the payments in question fall into a specific statutory exclusion. See Commissioner v. Glenshaw Glass Co. , 348 U.S. at 429-431. Under section 72(t), a …
  14. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995related by meaning
    -2503 at 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995); see also Conway v. United States , supra ; cf. Wheeler v. Commissioner , T.C. Memo. 1993-561. 6 We observe that the definition of "qualified total distribution" set forth in section 402(a)(5)(E)(i)(II) incorporates the definition of "lump sum distribution" set fort…
  15. T.C. Memo. 1998-295 — Shedco, Inc. v. Commissioner
    IRCCourt RulingsAug 12, 1998
    …missioner , 848 F.2d 81, 84 (6th Cir. 1988), affg. 87 T.C. 1294 (1986); Propstra v. United States , 680 F.2d 1248, 1256-1257 (9th Cir. 1982). (continued...) those employees or beneficiaries. "[T]he phrase 'purposes other than for the exclusive benefit of his employees or their beneficiaries' includes all objects or aim…
  16. 80 T.C. 239; 80 T.C. No. 4 — Feichtinger v. Commissioner
    IRCCourt RulingsJan 20, 1983related by meaning
    ying that the regulation might have utilized different language to achieve its stated purpose. II. Validity of Section 1.415-5(c)(1), Income Tax Regs. Respondent asserts that section 1.415-5(c)(l), Income Tax Regs., is appropriate either as a "legislative” regulation specifically authorized by section 415(d)(1)(A) or a…
  17. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996related by meaning
    ................................. 9 MIT 80.................................................. 12 Formation of MIT 80................................ 12 Investors in MIT 80................................ 13 Organization and Management of MIT 80.............. 13 MIT 80 Employee Leasing Arrangement................ 14 Oper…
  18. T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o…
    IRCTreasury DecisionsMay 29, 2007related by meaning
    2 Announcement 2007-52 A list is provided of organizations now classified as private foundations. ADMINISTRATIVE Rev. Proc. 2007-32 Rev. Proc. 2007-32 This procedure updates the Gaming Industry Tip Compliance Agreement (GITCA) Program, Rev. Proc. 2003-35, 2003-1 C.B. 919. This program allows gaming industry employers t…
  19. 56 T.C. 263 — Smith v. Comm'r
    IRCCourt RulingsMay 12, 1971related by meaning
    g $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in the manner prescribed in subsection (a). Harold and Caroline reported $10,224.57 as long-term capital gain in. 1964 and $30,673.70 as long-term capital gain in each subsequent year. Assuming that the annual pay…
  20. T.C. Memo. 2024-16 — Lonnie Wayne Hubbard v. Commissioner
    IRCCourt RulingsFeb 6, 2024related by meaning
    e United States against trafficking in narcotics. Santilli, 69 T.C.M. (CCH) at 2975. We note that Santilli was heard pursuant to section 7443A(b)(3) . Section 7443A(b)(3) provides that a Tax Court proceeding where neither the amount of the deficiency placed in dispute no r the amount of any claimed overpayment exceeds …