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Go to I.R.C. § 2001 (not yet in the library — opens the official source)
94 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. PLR 200219002 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsMay 10, 2002
    Internal Revenue Service Number: 200219002 Release Date: 5/10/2001 Index Number: 419.00-00 419.14-00 4976.00-00 4976.01-00 Department of the Treasury Washington, DC 20224 Person to Contact: Telephone Number: Refer Reply To: CC:TEGE:EB:HW:PLR-125981-00 Date: 09/28/2001 LEGEND: Taxpayer = Trust= Council = Holding Company…
  2. PLR 200205007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsFeb 1, 2002
    …le. This ruling is directed only to X and applies only to the plan and trust submitted on April 11, 2001, as revised by amendments submitted on September 25, 2001 and October 19, 2001. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. Temporary or final regulations pertaining to one…
  3. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016related by meaning
    section. Such conduct shall be subject to the penalties prescribed by sections 212(n)(2)(C)(ii) or (t)(3)(C)(ii) of the INA and § 655.810(b)(2), i.e., a fine of up to $7,251, disqualification from filing petitions under section 204 or section 214(c) of the INA for at least two years, and such further administrative rem…
  4. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  5. T.C. Summary Opinion 2005-112 — James M. & Mary N. Gorski v. Commissioner
    IRCCourt RulingsAug 4, 2005
    of the distribution was used to pay qualified higher education expenses in the taxable year 2001, the issue is whether petitioners are subject to the 10-percent additional tax under section 72(t)(1) on the remaining $17,982.99. Petitioners resided in Liberty Township, Ohio, at the time the petition was filed. Backgrou…
  6. T.C. Memo. 2017-5 — Brian E. Harriss v. Commissioner
    IRCCourt RulingsJan 5, 2017related by meaning
    n 6662(a) and (b)(1) and (2), a taxpayer may be liable for a penalty of20% 5 Over petitioner's objection respondent introduced a literal transcript of account for petitioner's 2010 tax year. The literal transcript contains no reference to any SFRs. Even if it did, the literal transcript does not establish that the requ…
  7. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
  8. T.C. Memo. 2005-192 — Arthur F. Millard v. Commissioner
    IRCCourt RulingsAug 8, 2005
    … WELLS, Judge : Respondent determined a deficiency of $2,764 in petitioner’s Federal income tax for 2001. The issue to be decided is whether petitioner’s 2001 gross income includes the amount of a check petitioner received but did not cash in 2001. All section references are to the Internal Revenue Code (Code), - 2 - a…
  9. T.C. Memo. 2009-100 — Peter I. & Daria A. Basalyk v. Commissioner
    IRCCourt RulingsMay 14, 2009
    … in rent and royalty losses of $13,796 ._ for 1999 . Respondent's'computer printout of petitioners' 2001 Schedule E shows that petitioners did not report any rent 6 _ received, depreciation expense, or other expenses related to the two residential rental properties but claimed .a .rent and royalty loss of $12,480 for 2…
  10. 136 T.C. No. 2 — G. Mason Cadwell, Jr. v. Commissioner
    IRCCourt RulingsJan 3, 2011
    …747, 1955 -2 C. B/228d Notice 20 01-10 , supra, revoked Rev. Rul. 55-747, supra, and provided Table 2001 as a substitute for the P.S. 58 rates In, Curc io-v . Commis s ioner , T . C . Memo 2010 -115 , we used the rates in section 1.79-3 (d) , Income Tax Regs. as a "rough estimate" of'the cs c life insurance protection …
  11. 89 T.C. 1137; 89 T.C. No. 80 — Rutland v. Commissioner
    IRCCourt RulingsDec 8, 1987related by meaning
    ssioner argues that such returns did not adequately disclose the prohibited transactions and that therefore the 6-year statute of limitations applies. Whether a return adequately discloses an item of income or a transaction is a question of fact. See Quick Trust v. Commissioner, 54 T.C. 1336, 1346 (1970), affd. per cur…
  12. T.C. Memo. 2005-171 — Sylvia A. Duncan v. Commissioner
    IRCCourt RulingsJul 12, 2005
    nuary 2 payment as income for 2001. In a statement dated January 16, 2001, USAA informed petitioner that she had a vested balance of $11,929.32 and an outstanding loan of $10,480.27 in her USAA SIP account as of that date. Petitioner was informed that she had to pay her outstanding loan balance by April 17, 2001, or it…
  13. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
    IRCCourt RulingsJul 25, 2012related by meaning
    ch an addition to tax applies under both paragraphs. Sec. 6651(c)(1). - 10 - Under section 6020(b), when a taxpayer fails to-file a return required'by law, the Commissioner (acting for the Secretary of the Treasury) may make a return from such information as it can obtain. Under section 6651(g)(2), any return so made i…
  14. T.C. Summary Opinion 2005-108 — Magellean Askew, Jr. v. Commissioner
    IRCCourt RulingsAug 1, 2005
    …able portion of his distribution check. In response, Americo sent petitioner a letter, dated May 9, 2001, requesting petitioner to: (1) Return the policy contract or submit written acknowledgment that the policy had been lost or destroyed, and (2) submit written acknowledgment of the reason or eligibility for a direct …
  15. 76 FR 69126 — Graduated Retained Interests
    IRCFinal Rules (FR)Nov 8, 2011related by meaning
    sthroughs and Special Industries), IRS. List of Subjects in 26 CFR Part 20 Estate taxes Reporting and recordkeeping requirements ( printed page 69128) Adoption of Amendments to the Regulations Accordingly, 26 CFR part 20 is amended as follows: PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Paragra…
  16. T.C. Summary Opinion 2005-71 — Vincent A. Suarez, Jr. & Esther Suarez v. Commissioner
    IRCCourt RulingsJun 6, 2005
    …as filed. Petitioners, Victor A. and Esther Suarez, are husband and wife. During the year in issue (2001), they were homeowners of property at 4934 Raffaele Drive, in Sierra Vista, Arizona. In 2001, Victor A. Suarez (hereinafter petitioner) withdrew $33,590 1 from his Individual Retirement Account (IRA). He received th…
  17. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    INCOME TAX Rev. Rul. 2006-7 Rev. Rul. 2006-7 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2006. T.D. 9238 T.D. 9238 Temporary and proposed regul…
  18. T.C. Memo. 2012-168 — Steven W. & Gayle F. Repetto v. Commissioner
    IRCCourt RulingsJun 14, 2012related by meaning
    _ requirements under section 6020(b) Wheeler v. Commissioner, 127 T.C. 200 208-209 (2006), aff'd, 521 F.3d 1289 (10th Cir. 2008). A return made by the Secretary under section 6020(b) is'treated as the return filed by the taxpayer for purposes of section 6651(a)(2). Sec. 6651(g)(2). Respondent'satisfied his burden by in…
  19. U.S. Tax Court — Val Lanes Recreation Center Corporation v. Commissioner
    IRCCourt RulingsJun 26, 2018
    …the initial °The Court bases its finding on the ESOT's Form 5500 for the plan year ending March 31, 2001; the ESOT's Schedule K-1, Shareholder's Share of Income, Credits, Deductions, etc., for petitioner for the period from October 1, 2000, to March 31, 2001; the ESOT's Schedule K-1 for Essy Management; petitioner's Fo…
  20. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    nerally presumed correct. Rule 142(a); Welch v. Helvering , 290 U.S. 111, 115 (1933). Furthermore, every item of a person's gross income is subject to Federal income tax unless there is a statute or some rule of law that exempts the person or the item from gross income. HCSC- Laundry v. United States , 450 U.S. 1, 5 (1…