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81 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 70 T.C. 24 — Keeler v. Commissioner
    IRCCourt RulingsApr 17, 1978
    …se of certain distributions with respect to contributions by self-employed individuals). Pub. L. 91-172,83 Stat. 487. Pub. L. 91-172,83 Stat. 644.
  2. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    …ial act. Foote v. Commissioner, at *20; see also sec. 301.6404-2(b), Proced. & Admin. Regs. Section 172 of the Internal Revenue Code is federal tax law. It provides a deduction for NOLs. Sec. 172(a) and (b). RA Knighton made preliminary determinations about the types of
  3. 83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
    IRCFinal Rules (FR)Jul 30, 2018related by meaning
    ted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business, and no comments were received. Drafting Information The principal author of these regulations is Charles Gorham of the Office of Associate Chief Counsel (Income Tax and Accounting). Other personnel fr…
  4. 85 FR 78742 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 7, 2020
    …896 2,896 2023 701 701 2,963 2,963 2024 718 718 3,031 3,031 2025 734 734 3,100 3,100 2026 751 751 3,172 3,172 2027 768 768 3,245 3,245 2028 786 786 3,319 3,319 2029 804 804 3,396 3,396 2030 822 822 3,474 3,474 2031 or later 841 841 3,554 3,554 1  Applicable tables for valuation dates before 2021 are available on PBGC's…
  5. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    ial Institution, an entity in the same Controlled Group as the Financial Institution, or an Investment Professional has been: (1) Convicted by either: (A) a U.S. Federal or State court as a result of any felony involving abuse or misuse of such person's employee benefit plan position or employment, or position or emplo…
  6. 150 T.C. No. 7 — Celia Mazzei v. Commissioner
    IRCCourt RulingsMar 5, 2018related by meaning
    e relaxed transfer pricing rules of section 925(a)(1) and (2) were used instead of the normal section 482 rules, then the lower the profit margin on a particular export transaction, the lower the effective marginal tax rate for that transaction (because as the profit margin decreased, the amount of taxable income assig…
  7. 125 T.C. No. 5 — 100 Oak Street Corporation v. Commissioner
    IRCCourt RulingsSep 15, 2005related by meaning
    Court, the two cases were consolidated for hearing on the motions to dismiss. The hearing was held on November 29, 2004, in San Francisco, California. Discussion Section 6033(a)(1) requires an organization exempt from taxation under section 501(a) to file."an annual return, stating specifically the ite s of gross incom…
  8. 29 C.F.R. § 4262.17(g) — Other provisions.
    PBGCRegulationsAug 8, 2022related by meaning
    (g) (g) If any provision in this part is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision will be construed so as to continue to give the maximum effect to the provision permitted by law, unless such holding will be one…
  9. 83 FR 63802 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 12, 2018
    …896 2,896 2023 701 701 2,963 2,963 2024 718 718 3,031 3,031 2025 734 734 3,100 3,100 2026 751 751 3,172 3,172 2027 768 768 3,245 3,245 2028 786 786 3,319 3,319 2029 or later 804 804 3,396 3,396 1  Applicable tables for valuation dates before 2019 are available on PBGC's website ( www.pbgc.gov). 2  Table II-A. 3  Table …
  10. 85 FR 77952 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business
    IRCFinal Rules (FR)Dec 2, 2020
    …ion with more than one unrelated trade or business determines the NOL deduction allowed by sections 172(a) and 512(b)(6) separately with respect to each of its unrelated trades or businesses. Also consistent with the proposed regulations, the final regulations provide that § 1.512(b)-1(e), which addresses the applicati…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. I.R.C. § 6652(c)(1)(D) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(1)(D) (D) Public inspection of applications for exemption and notice of status In the case of a failure to comply with the requirements of section 6104(d) with respect to any exempt status application materials (as defined in such section) or notice materials (as defined in such section) on the date and in the mann…
  13. 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…
  14. Circular 230 § 10.51(a)(5) — Incompetence and disreputable conduct.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(5) (5) Solicitation of employment as prohibited under § 10.30, the use of false or misleading representations with intent to deceive a client or prospective client in order to procure employment, or intimating that the practitioner is able improperly to obtain special consideration or action from the Internal Reven…
  15. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    nt participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
  16. T.C. Memo. 2017-5 — Brian E. Harriss v. Commissioner
    IRCCourt RulingsJan 5, 2017related by meaning
    ably with the Code, but also negligence and a clear disregard of rules or regulations. Petitioner did not act with reasonable cause and in good faith. Accordingly, the Court holds that petitioner is liable for accuracy-related penalties under section 6662(a) for the 2010 and 2011 tax years. - 15 - [*15] VII. Section 66…
  17. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  18. Rev. Rul. 2025-2 — Section 401. — Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsJan 13, 2025
    …0 1951 2017 77,880 1952 2018 80,532 1953 2019 83,244 1954 2020 86,052 1955 2022 91,884 1956 2023 95,172 1957 2024 98,616 1958 2025 102,180 1959 2026 105,684 1960 2027 109,140 1961 2028 112,524 1962 2029 115,824 1963 2030 119,100 1964 2031 122,340 1965 2032 125,508 1966 2033 128,580 1967 2034 131,544 1968 2035 134,400 1…
  19. 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…
  20. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020
    …63 .03 Additional information required in certain circumstances 170 .04 Address to send the request 172 .05 Pending letter ruling requests 172 .06 When to attach letter ruling to return 173 .07 How to check on status of request 173 SECTION 7. WHAT ACTIONS ARE TAKEN IF A REQUEST IS WITHDRAWN OR EMPLOYEE PLANS RULINGS AN…