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78 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 80 T.C. 768; 80 T.C. No. 38 — Kramer v. Comm'r
    IRCCourt RulingsApr 25, 1983related by meaning
    . 1348 was repealed by sec. 101(c)(1), Pub. L. 97-34,95 Stat. 183 (Aug. 13,1981). 4SEC. 401. QUALIFIED PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS. (c) Definitions and Rules Relating to Self-Employed Individuals and Owner-Employees.— * * * (2) Earned income.— * * * * * * * (C) Income from disposition of certain prop…
  2. 79 FR 51092 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Aug 27, 2014related by meaning
    C. 9701). List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2510 Employee benefit plans Pensions 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child su…
  3. 85 FR 81097 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
    IRCFinal Rules (FR)Dec 15, 2020related by meaning
    Age discrimination Citizenship and naturalization Civil rights Health care Health insurance Individuals with disabilities Intergovernmental relations Reporting and recordkeeping requirements Sex discrimination Sunita Lough, Deputy Commissioner for Services and Enforcement, Internal Revenue Service. Approved: December …
  4. 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…
  5. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    …the No Surprises Act. U.S.C.-Brookings Schaeffer on Health Policy. https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 262.  See Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Cert…
  6. 85 FR 77952 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business
    IRCFinal Rules (FR)Dec 2, 2020related by meaning
    t in expenditures by state, local, or tribal governments, or by the private sector in excess of that threshold. VII. Executive Order 13132: Federalism Executive Order 13132 (entitled “Federalism”) prohibits an agency from publishing any rule that has federalism implications if the rule either imposes substantial, direc…
  7. 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…
  8. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022
    …s Act.” U.S.C.-Brookings Schaeffer on Health Policy. (March 2021). https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 114.  2 U.S.C. 1501 et seq. (1995). Back to Citation 115.  See House Conf. Rep. No. 104-73…
  9. U.S. Tax Court — John C. Armbrust v. Commissioner
    IRCCourt RulingsJan 19, 2010related by meaning
    -additional amount that title 26~(the . Internal Revenue Code) imposes . Sec . 7491(c) . The consideration of burden 'is moot here because no issue of material fact is-in dispute, and we therefore render our-decisio n A . The Law Pertaining to the 10-Percent Additional .Ta x II . . 10-Percent Additional Tax - circumsta…
  10. T.C. Memo. 1996-502 — Elaine S. Bennett v. Commissioner
    IRCCourt RulingsNov 7, 1996related by meaning
    plying the tax. All other amounts not specifically exempted are taken into account. [H. Conf. Rept. 99-841, 1986-3 C.B. (Vol. 4) 477; emphasis added.] See also Staff of Joint Comm. on Taxation, General Explanation of the Tax Reform Act of 1986, 754-760 (J. Comm. Print 1987). The above quoted passages from the congressi…
  11. Treas. Reg. § 1.72-11(c)(3) — Amounts not received as annuity payments.
    IRCRegulationsJan 19, 2017related by meaning
    (c)(3) (3) For the purpose of applying the rule contained in subparagraph (1) of this paragraph, it is immaterial whether the recipient of the amount received in full discharge of the obligation is the same person as the recipient of amounts previously received under the contract which were excludable from gross income…
  12. T.C. Memo. 1996-545 — Creston Swaim v. Commissioner
    IRCCourt RulingsDec 17, 1996related by meaning
    e burden is on petitioner to -4- 2 In the stipulation of facts, petitioner concedes that he received the payments in question, but some of the amounts stipulated are slightly greater (by less than one dollar) than the amounts determined in the notice of deficiency. To the extent the amounts in the stipulation of facts …
  13. 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…
  14. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996related by meaning
    1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year in issue, and all Rule references are to the Tax Court Rules of T.C. Memo. 1996-265 UNITED STATES TAX COURT HAROLD E. EMMONS AND ANNA MAE EMMONS, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respond…
  15. T.C. Memo. 2000-78 — Philip Lewis Hart v. Commissioner
    IRCCourt RulingsMar 7, 2000related by meaning
    994 and 1995 tax liabilities. We grant respondent's motion for a penalty under section 6673. Under section 6673, this Court may award a penalty to the United States of up to $25,000 when the proceeding has been instituted or maintained by the taxpayer primarily for delay or if the taxpayer's position in such proceeding…
  16. 88 FR 65888 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCProposed Rules (FR)Proposed Sep 26, 2023
    …the No Surprises Act. U.S.C.-Brookings Schaeffer on Health Policy. https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 127.  United States Census Bureau (March 2020). 2017 SUSB Annual Data Tables by Establishm…
  17. 78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Mar 21, 2013related by meaning
    amended. List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45…
  18. 148 T.C. No. 22 — Steven M. Petersen & Pauline Petersen v. Commissioner
    IRCCourt RulingsJun 13, 2017related by meaning
    accordingly operates to defer Petersen's deductions for the accrued but unpaid payroll expenses to the year in which such pay was received by the ESOP participants and includible in their gross income. II. Penalties The Code imposes a 20% penalty on the portion of any underpayment of tax attributable to "[n]egligence o…