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61. Treas. Reg. § 301.6652-1(f) — Failure to file certain information returns.
    IRCRegulationsDec 19, 2016related by meaning
    (f) (f) Showing of reasonable cause. The amount imposed by subsection (a), (b), or (c) of section 6652 shall not apply with respect to a failure to file a statement within the time prescribed if it is established to the satisfaction of the district director or the director of the Internal Revenue Service Center that su…
62. T.C. Memo. 2016-110 — Kenneth L. Mallory & Larita K. Mallory v. Commissioner
    IRCCourt RulingsJun 6, 2016
    …94 3,000 Feb. 6, 1995 4,000 Dec. 27, 1996 3,500 Sept. 10, 1998 10,000 Sept. 30, 1999 8,000 Mar. 13, 2000 6,000 May 17, 2000 11,000 June 27, 2000 5,000 Aug. 7, 2000 5,000 Oct. 30, 2000 10,000 Dec. 22, 2000 5,000 Feb. 8, 2001 10,000 May 8, 2001 3,000 June 6, 2001 8,000
63. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM Third Party Communication: None Date of Communication: Not Applicable Number: 200648028 Release Date: 12/1/2006 Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00, 2053.09-00, 2032.00-00 CASE - MIS No.: TAM - 142156-05 AUGUST …
64. 76 FR 60373 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Sep 29, 2011related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
65. 82 FR 46388 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCFinal Rules (FR)Oct 5, 2017
    …et of mortality improvement rates that are used to project mortality rates for years after the year 2000. The mortality tables included in those regulations are based on the mortality tables included in the RP-2000 Mortality Tables Report (based on an experience study for the period 1990-1994 and referred to in this pr…
66. Notice 2010-83 — Funding relief for multiemployer defined benefit plans under PRA 2010. This notice provides guidance in the form of questions and answers for sponsors of multi…
    IRCNoticesDec 20, 2010
    …that it ends with the same year that would apply in the absence of the shortfall method. Rev. Proc. 2000-40, 2000-2 C.B. 357, provides for certain changes that can be made in a plan’s funding method (including a plan’s asset valuation method) that are automatically approved by the Service. An asset valuation method tha…
67. T.C. Memo. 2018-138 — Larry W. Macdonald v. Commissioner
    IRCCourt RulingsAug 27, 2018related by meaning
    arguments to justify them. We therefore hold that petitioner - 10 - [*10] is liable for the penalty for an underpayment attributable to a substantial understatement of income tax under section 6662(a) and (b)(2) for each year. V. Section 6673 Sanction Respondent moved that the Court impose sanctions against petitioner…
68. REG-143601-06 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat…
    IRCProposed Rules (FR)Proposed Jun 11, 2007
    …he new mortality tables under section 430(h)(3)(A) would be based on the tables contained in the RP-2000 Mortality Tables Report. In response to Notice 2003-62, commentators generally recommended that the RP-2000 mortality tables be the basis for the mortality tables used under section 412(l)(7)(C)(ii). The IRS and the…
69. T.C. Memo. 2007-68 — Christina L. Belmont v. Commissioner
    IRCCourt RulingsMar 22, 2007related by meaning
    …wever, the Court may, sua sponte, impose this penalty. Pierson v. Commissioner , 115 T.C. 576, 580 (2000); - 8 - Rewerts v. Commissioner , T.C. Memo. 2004-248; Jensen v. Commissioner , T.C. Memo. 2004-120. Petitioner had complied with the tax laws by filing Federal income tax returns in the 1990s. When she was asked by…
70. T.D. 9142 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,…
    IRCTreasury DecisionsAug 23, 2004
    …tic enrollment principles applicable to section 401(k), 403(b), and 457 plans under Revenue Rulings 2000-8, 2000-1 C.B. 617; 2000-35, 2000-2 C.B. 138; and 2000-33, 2000-2 C.B. 142, apply to deemed IRAs. These revenue rulings specify the criteria to be met in order for an employee’s compensation to be automatically redu…