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 114 T.C. 136 (not yet in the library — opens the official source)
93 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2019-128 — Claude Tate George v. Commissioner
    IRCCourt RulingsSep 25, 2019related by meaning
    appreciate the difficulties that incarceration imposed on petitioner in obtaining information that might show that he had deductible expenditures for 2013 that exceed the $6,100 standard deduction accorded him by respondent, petitioner has not--either in his defense to the motion or in his justification for his two co…
  2. 83 FR 28912 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans
    ERISAFinal Rules (FR)Jun 21, 2018
    …Filing and Benefit Coverage,” U.S. Department of the Treasury, Office of Tax Analysis Working Paper 114 January 2017, https://www.treasury.gov/​resource-center/​tax-policy/​tax-analysis/​Documents/​WP-114.pdf; Steven F. Hipple and Laurel A. Hammond, “Self-employment In The United States,” U.S. Bureau of Labor Statistic…
  3. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000related by meaning
    ec. 402(a), 96 Stat. 324, 648, but had to be determined in the Toans’ individual case. Alternatively, petitioners argue, any assessment under the 1980 notice is time barred under section 6501. Petitioners assert that the addition to tax under section 6659 was an affected item - 7 - for 1982 and that the related notice …
  4. 87 FR 10504 — Required Minimum Distributions
    IRCProposed Rules (FR)Proposed Feb 24, 2022
    …a defined benefit plan) is treated as a defined contribution plan.[1] Prior to amendment by section 114 of the SECURE Act, section 401(a)(9)(C) of the Code defined the required beginning date by reference to the calendar year in which the employee attains age 70 1/2 . Section 114(d) of the SECURE Act provides that the …
  5. T.C. Summary Opinion 2013-96 — Samuel & Lilian Brach v. Commissioner
    IRCCourt RulingsDec 2, 2013related by meaning
    T.C. Summary Opinion 2013-96 UNITED STATES TAX COURT SAMUEL BRACH AND LILLIAN BRACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15460-12S. Filed December 2, 2013. Ronald Jay Cohen, for petitioners. Gennady Zilberman, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was h…
  6. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …4)(i) ; and 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990), Pub. L. 114-74 at § 701. Subpart B issued under 8 U.S.C. 1101(a)(15)(H)(ii)(a), 1184, and 1188; and 29 U.S.C. 49 et seq; and 28 U.S.C. 2461 note, Pub. L. 114-74 at § 701. Subparts D and E issued under 8 U.S.C. 1101(a)(15)(H)(i)(…
  7. 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.…
  8. 75 FR 73987 — Target Date Disclosure
    ERISAProposed Rules (FR)Proposed Nov 30, 2010
    …mately $63 per hour.[24] The Department estimates that the hour burden imposed on the approximately 114,000 affected plans would be 28,520 hours (114,079 plans * 0.25 hours) with an equivalent cost of $1.79 million (114,079 plans * .25 hours per plan * $62.81/hour). The Department estimates that the disclosure would ad…
  9. T.C. Summary Opinion 2015-48 — Joshua W. Pingel v. Commissioner
    IRCCourt RulingsAug 10, 2015related by meaning
    mmissioner, 131 T.C. 185 (2008), supplementing T.C. Memo. 2007-340; Cyman v. Commissioner, T.C. Memo. 2009-144. - 12 - II. Section 1839 A. General Law Generally, the Internal Revenue Code allows deductions for ordinary and necessary expenses incurred in conducting a trade or business or for the production of income. Se…
  10. Rev. Rul. 2014-3 — 2014 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2014 are provided for use in …
    IRCRevenue RulingsJan 6, 2014
    …1968 2035 109,764 1969 2036 110,820 1970 2037 111,732 1971 2038 112,584 1972 2039 113,424 1973 2040 114,192 1974 2041 114,840 1975 2042 115,404 1976 2043 115,824 1977 2044 116,124 1978 2045 116,412 1979 2046 116,700 1980 2047 116,904 1981 and Later 2048 and Later 117,000 ATTACHMENT II 2014 ROUNDED COVERED COMPENSATION …
  11. T.C. Memo. 2000-78 — Philip Lewis Hart v. Commissioner
    IRCCourt RulingsMar 7, 2000related by meaning
    er did not receive refunds of California State income tax in the amounts of $774 and $1,431 in 1994 and 1995, respectively, which had been included in the calculations of the de.ficiencies for those years. . . Petitioner first argues that the statutory notices of deficiency were not authentic. At trial, we found that a…
  12. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    …in the present value of the future payment of $100,000 for X’s 2015 taxable year ($82,270 − $0); $4,114 ($86,384 − $82,270) is the increase in the present value of the future payment for X’s 2016 taxable year; $4,319 ($90,703 − $86,384) is the increase in the present value of the future payment for X’s 2017 taxable yea…
  13. 85 T.C. 511; 85 T.C. No. 29 — Reinhardt v. Commissioner
    IRCCourt RulingsSep 30, 1985related by meaning
    nged position or newly stated position or from reclassifying certain individuals as employees for purposes of Federal income tax withholding. S. Rept. 95-1263 (1978), 1978-3 C.B. (Vol. 1) 315, 508. That narrow, specific relief provision for employers has nothing to do with the issue before the Court.
  14. T.C. Memo. 2014-108 — Guy M. Dabney & Ann V. Dabney v. Commissioner
    IRCCourt RulingsJun 5, 2014
    …in a taxpayer's gross income as provided in section 72. Sec. 408(d)(1). Mr. Dabney argues that the $114,000 withdrawal from his Charles Schwab IRA was not a taxable distribution because the withdrawal was either: (1) a purchase made by the IRA or (2) a transfer between IRA trustees. Respondent argues that Mr. Dabney's …
  15. 85 T.C. 168; 85 T.C. No. 10 — Eanes v. Commissioner
    IRCCourt RulingsJul 30, 1985related by meaning
    the instant case, as the excess of the amount contributed to the IRA for the taxable year over the amount allowable as a deduction under section 219. Since petitioner is not entitled to a deduction under section 219 for his contribution for $1,500 to an IRA in 1981, the entire $1,500 represents an excess contribution …
  16. T.C. Memo. 1997-147 — David E. & Gladys A. Christie v. Commissioner
    IRCCourt RulingsMar 20, 1997related by meaning
    performed by anyone else. Discussion Petitioners bear the burden of establishing that respondent's determinations of deficiencies, as contained in the statutory notices of deficiency, are incorrect. Rule 142(a); Welch v. Helvering , 290 U.S. 111 (1933). Petitioners' briefs refer to several facts which were not included…
  17. T.C. Memo. 1999-59 — Robert J. Geiger v. Commissioner
    IRCCourt RulingsMar 1, 1999related by meaning
    r's Life. Respondent further determined that petitioner is liable for the addition to tax under section 6651(a) for his failure to file a 1992 Federal income tax return. - 5 - OPINION Petitioner does not deny receipt of any of the items of income. Nor does he claim that any particular item of income has been overstated…
  18. Rev. Rul. 2021-3 — Section 401. —Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsFeb 1, 2021
    …1959 2026 102,432 1960 2027 104,928 1961 2028 107,364 1962 2029 109,704 1963 2030 112,044 1964 2031 114,324 1965 2032 116,544 1966 2033 118,668 1967 2034 120,672 1968 2035 122,580 1969 2036 124,356 1970 2037 126,012 1971 2038 127,608 1972 2039 129,180 1973 2040 130,680 1974 2041 132,072 1975 2042 133,368 1976 2043 134,…
  19. T.C. Memo. 1997-159 — Robert Charles Fohrmeister v. Commissioner
    IRCCourt RulingsMar 31, 1997related by meaning
    1 All section references are to the Internal Revenue Code as amended, unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure. T.C. Memo. 1997-159 UNITED STATES TAX COURT ROBERT CHARLES FOHRMEISTER, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11748…
  20. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    ate for respondent to change his position 6 months after the start of the trial and after all of petitioners’ witnesses had completed their testimony. On brief, respondent continues to argue section 131(c)(3)(B)(ii)(I) of R.A. 1978, as amended by section 252 of TEFRA; we continue to refuse to consider that argument in …