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61. 101 T.C. 189; 101 T.C. No. 12 — Lee Eng'g Supply Co. v. Commissioner
    IRCCourt RulingsAug 30, 1993related by meaning
    ferences are to the Internal Revenue Code in effect for the years in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.↩ 1. To be determined.↩ 2. The $ 53 difference between the $ 6,853 amount appearing on the FYE 1985 Form 5500-C and the $ 6,800 amount appearing in the statutory notice of…
62. 73 T.C. 182 — Oakton Distributors, Inc. v. Commissioner
    IRCCourt RulingsOct 30, 1979related by meaning
    will be entered for the respondent. Footnotes 1. All section references are to the Internal Revenue Code of 1954, as amended, unless otherwise noted.↩ 2. The extent of integration of a plan is the ratio, expressed as a percentage, which the employer contribution rate, actual benefits, benefit rate, offset rate, or allo…
63. Treas. Reg. § 1.72-17(ii)(iv) — Special rules applicable to owner-employees.
    IRCRegulationsJul 26, 2016
    … withdrew his entire interest in the profit-sharing plan. At that time his interest was $15,000, $9,600 contributions and $5,400 increment attributable to the contributions. The portion of the increment attributable to contributions while B was an owner-employee is $667.80, determined as follows: A B C Contribution Num…
64. T.D. 9219 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F.
    IRCTreasury DecisionsSep 19, 2005related by meaning
    ry 1, 2010 effective date of the amendment (or by such other date as may apply under Q&A-9 of this section). Mark E. Matthews, Deputy Commissioner for Services and Enforcement. Approved August 1, 2005. Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. Note (Filed by the Office of the Federal Register on …
65. Treas. Reg. § 1.72-17A(ii)(2)(iv)(D) — Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
    IRCRegulationsMar 14, 2019
    …, withdrew his entire interest in the profit-sharing plan. At the time his interest was $15,000, $9,600 contributions and $5,400 increment attributable to the contributions. The portion of the increment attributable to contributions while B was an owner-employee is $667.80, determined as follows: A B C Contribution Num…
66. T.C. Memo. 1997-389 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsAug 25, 1997related by meaning
    motion for costs was filed out of time and should be "dismissed" for that reason. We reject respondent's contention and do not consider it further. 12 Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 6239(a), 102 Stat. 3342, 3743-3746 is generally applicable to proceedings commenced after …
67. Treas. Reg. § 1.401(l)-3(e)(3) — Permitted disparity for defined benefit plans.
    IRCRegulationsMay 18, 2016
    …e and maximum offset allowance (percent) 70 1.002 69 0.908 68 0.825 67 0.750 66 0.700 65 0.650 64 0.600 63 0.550 62 0.500 61 0.475 60 0.450 59 0.425 58 0.400 57 0.375 56 0.344 55 0.316 Table II[Social security retirement age 66] Age at which benefits commence Annual factor in maximum excess allowance and maximum offset…