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61. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017related by meaning
    ation for which a citation or order was issued under 104(a) of the Mine Act 30 CFR 100.5(C) 7,399 7,520. MSHA Federal Mine Safety & Health Act of 1977 Violation of mandatory safety standards related to smoking standards 30 CFR 100.5(D) 313 318. MSHA Federal Mine Safety & Health Act of 1977 Flagrant violations under 110…
62. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …t involved therein. Complainants assessed a civil penalty against Respondents in the amount of $247,168.00 pursuant to section 502(i) of ERISA and the regulations promulgated thereunder. In its answer, Respondents challenged the assessment of the penalties on various factual and legal grounds as discussed below. II. Pr…
63. T.C. Memo. 2001-114 — John & Christina Wade v. Commissioner
    IRCCourt RulingsMay 14, 2001
    …cause - 6 - 2 Sec. 219, as applicable to 1981, the year in issue in Eanes v. Commissioner , 85 T.C. 168, 170 (1985) (citing Hildebrand v. Commissioner , 683 F.2d 57, 58 (3d Cir. 1982), affg. T.C. Memo. 1980-532), did not include a definition of “active participant”. The flush language currently contained in sec. 219(g)…
64. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
65. T.C. Summary Opinion 2001-5 — Fred P. & Patricia M. Brandkamp v. Commissioner
    IRCCourt RulingsJan 23, 2001
    …dividual’s rights under a plan * * * are nonfortfeitable.” See also Eanes v. Commissioner , 85 T.C. 168, 170 (1985) (citing Hildebrand v. Commissioner , 683 F.2d 57, 58 (3d Cir. 1982), affg. T.C. Memo. 1980-532)); Wartes v. Commissioner , T.C. Memo. 199384. Eanes involves a taxpayer who forfeited all rights under an em…
66. 82 T.C. 843; 82 T.C. No. 65 — Green v. Commissioner
    IRCCourt RulingsMay 30, 1984related by meaning
    ents of section 2039(c)(3). Due to concessions and in order to reflect petitioner’s claim for an overpayment, Decision will be entered under Rule 155. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect at the date of death, and all references to Rules ar…
67. T.C. Memo. 2014-21 — Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner
    IRCCourt RulingsJan 28, 2014related by meaning
    her authority that would distinguish the Martin cases from the issue presented before the Court. Accordingly, petitioners have not met their burden of proving that the weight of the authorities supporting the treatment of the IRA - 25 - [*25] distributions is substantial in relation to the weight of the authorities sup…
68. T.C. Summary Opinion 2014-17 — Rebecca Smackey Hurd v. Commissioner
    IRCCourt RulingsFeb 25, 2014
    …oner, 683 F.2d 57, 58-59 (3d Cir. 1982), a_ff'g T.C. Memo. 1980-532; Eanes v. Commissioner, 85 T.C. 168, 170 (1985).7 For a taxpayer who is an active participant and whose filing status is single, section 219(g) provides that the dollar amount of the allowable deduction under section 219(a) is phased out when the taxpa…
69. Circular 230 § 10.72(d)(4)(iii) — Hearings.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
70. T.C. Memo. 2012-94 — Child Adult Intervention Services, Inc. v. Commissioner
    IRCCourt RulingsMar 28, 2012related by meaning
    ctive for determinations made after October 16, 2006, this Court has jurisdiction to review an appeal from a determination by an Appeals officer under sec. 6330 without regard to the type of underlying tax involved. See Callahan v. Commissioner, 130 T.C. 44, 48 & n.4 (2008). - 6 - Respondent does not dispute that petit…
71. 89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCFinal Rules (FR)Jun 28, 2024related by meaning
    ent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at https://www.irs.gov. Drafting Information The principal authors of these final regulations are Elizabeth Boone and Hannah Kim, Office of the Associate Chief Counsel (Income Tax & Accounting), IRS, and John Haneb…
72. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
73. T.C. Summary Opinion 2001-178 — Dennis J. Lawless v. Commissioner
    IRCCourt RulingsNov 28, 2001
    …r’s 1997 tax return lists the $11,747 Denso Plan distribution as taxable income, in addition to $22,168 of wages and $372 of unemployment compensation. Petitioner’s 1997 tax return also shows total Federal income tax withheld of $5,807. 2 - 4 - 3 As previously stated, the actual amount of taxable wages shown on petitio…
74. 83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Nov 15, 2018related by meaning
    18071, 18082, 26 U.S.C. 36B, and 31 U.S.C. 9701); and Public Law 103-141, 107 Stat. 1488 (42 U.S.C. 2000bb-2000bb-4). List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Grou…