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61. 85 FR 27693 — Effect of Section 67(g) on Trusts and Estates
    IRCProposed Rules (FR)Proposed May 11, 2020related by meaning
    ies). Other personnel from the Treasury Department and the IRS, however, participated in their development. Statement of Availability of IRS Documents The IRS notice cited in this document is published in the Internal Revenue Bulletin and available from the Superintendent of Documents, U.S. Government Publishing Office…
62. Rev. Rul. 2005-72 — 2006 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2006 are provided for use in …
    IRCRevenue RulingsNov 14, 2005related by meaning
    SPECIAL ANNOUNCEMENT Announcement 2005-80 This announcement provides a settlement initiative under which taxpayers and the Internal Revenue Service may resolve the tax treatment of certain tax transactions. Taxpayers have until January 23, 2006, to file an election indicating their intent to participate in this initiat…
63. 73 T.C. 40 — La Fargue v. Commissioner
    IRCCourt RulingsOct 10, 1979
    …e of the trust, both ordinary income and income allocable to corpus, in an amount not to exceed $16,502 per year, “may be distributed” to petitioner within the meaning of section 677(a). In accordance with the regulations, a portion of each item of trust income, deduction, and credit (or each item in its entirety, if t…