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62 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. I.R.C. § 414(u)(3) — Definitions and special rules
    IRCCode / StatuteJan 6, 2025related by meaning
    (u)(3) (3) Certain retroactive adjustments not required For purposes of this subchapter and subchapter E, no provision of chapter 43 of title 38, United States Code, shall be construed as requiring— (u)(3)(A) (A) any crediting of earnings to an employee with respect to any contribution before such contribution is actua…
  2. 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…