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63 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    198 99 (1931); H.R.Rep. No. 708, 72nd C ong., 1939-1 C.B. (Part 2) 457, 490-91; S.Rep. No. 665, 72nd Cong., 1939-1 C.B. (Part 2) 496, 532. The Supreme Court has recognized this purpose on several occasions. In United States v. O'Malley , 38 3 U.S. 6 27, 631, 86 S. Ct. 1123, 1126, 16 L. Ed. 2d 45 ( 1966), it was stated …
  2. 131 T.C. No. 12 — Mary Ann Kollar v. Commissioner
    IRCCourt RulingsNov 25, 2008related by meaning
    me day respondent issued to petitioner a notice and demand for payment of the unpaid interest . On or about July 25, 2000, petitioner filed Form 8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief ), requesting section 6015 ( f) equitable relief from the unpaid interest . More tha…
  3. 81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3). Back to Citation 6.  Cerulli Associates, “Retirement Markets 2015.” Back to Citation 7.  The Department initially proposed an amendment to its regulation defining a fiduciary within the meaning of ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on…