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…
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
d employment taxes is considered de minimis. A public hearing on the proposed regulations is scheduled for April 26, 2006.
REG-148568-04 REG-148568-04 Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance …
81 FR 13721 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Materials From the Republic of Colombia IRCFinal Rules (FR)Mar 15, 2016related 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…
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…
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…
IRCFinal Rules (FR)Dec 30, 2024related by meaning
ial direct compliance costs on State and local governments or preempt State law within the meaning of the Executive order.
V. Congressional Review Act Pursuant to the Congressional Review Act (5 U.S.C. 801
et seq.), the Office of Information and Regulatory Affairs designated this rule as not a major rule, as defined by…
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 …
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…
84 FR 26605 — Exception for Interests Held by Foreign Pension Funds IRCProposed Rules (FR)Proposed Jun 7, 2019related 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…
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
…
75 FR 46844 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Aug 4, 2010related 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…
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…
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
on, D.C. 20224, or sent electronically via the Federal erulemaking Portal at www.regulations.gov (IRS REG-133300-07).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, R. Lisa Mojiri-Azad, Dana Barry or William D. Gibbs at (202) 622-6060; concerning the submission of comments or to request a public hearing, …
87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCFinal Rules (FR)Aug 16, 2022related by meaning
small business. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration.
Drafting Information The principal author of these regulations is Seth Groman of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), though other persons in the Treas…
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…
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…
Rev. Proc. 2010-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 4, 2010
…mation letters, etc.: See Rev. Proc. 2010-4, page , this Bulletin.
(2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
ERISARegulationsJul 27, 2020related by meaning
(e) (e) Limitations. This section does not apply to disclosures required under provisions of part 2 and part 3 of the Act over which the Secretary of the Treasury has interpretative and regulatory authority pursuant to Reorganization Plan No. 4 of 1978.
Rev. Proc. 2009-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2009
…mation letters, etc.: See Rev. Proc. 2009-4, page , this Bulletin.
(2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023related by meaning
. 6011 and 6057.
Section 301.6058-2 also issued under 26 U.S.C. 6011 and 6058.
Section 301.6059-2 also issued under 26 U.S.C. 6011 and 6059.
* * * * * Section 301.6721-1 also issued under 26 U.S.C. 6011 and 6721.
* * * * *
Par. 18.
Section 301.1474-1 is amended by revising the section heading and paragraphs (a) through…