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81 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 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…
  2. PLR 200303058 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 17, 2003
    …is directed only to City C and applies only to the amended and restated Plan submitted on April 15, 2002 as revised by the September 9, amendments and to the annuity contract submitted on May 17, 2002, as revised by the amendments submitted on September 9, 2002. Section 6110(k)(3) of the Internal Revenue Code provides …
  3. 147 T.C. No. 14 — Pizza Pro Equipment Leasing, Inc. v. Commissioner
    IRCCourt RulingsNov 17, 2016
    zation schedules for plan years 1996 through 2002 and valuation - 9 - results for plan years 2002 through 2006. The plan actuary, an enrolled actuary, also signed Schedules B, Actuarial Information, to the Forms 5500, Annual Return/Report of Employee Benefit Plan, filed by the plan for each of the years at issue. III. …
  4. 29 C.F.R. § 2520.104b-10(b) — Summary Annual Report.
    ERISARegulationsApr 25, 2023related by meaning
    (b) (b) [Reserved]
  5. U.S. Tax Court — William H. & Sandra G. Flank v. Commissioner
    IRCCourt RulingsAug 29, 2006
    Whether a Portion of the 2002 Distribution Was Taxed Twic e Petitioner asserts tha t received in Decembe r contribution that he of 2002 $3,500 of th e represents the amount of the IR A distribution that h e made earlier in the same year . He argue s that he is taxed on the $3,500 as a . result of the distribution i n D…
  6. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  7. T.C. Memo. 2010-149 — Harold X. O'Boyle v. Commissioner
    IRCCourt RulingsJul 13, 2010
    …member . Ms . O'Boyle received nonemployee compensation from Red Barn Actors studio during 2001 and 2002 . Neither petitioner was employed by any third party during 2000, 2001, or 2002 . Petitioners did not file a timely .tax return for the 2000, 2001, or 2002 tax years . Mr . O'Boyle paid $10,000 toward his potential …
  8. T.C. Memo. 2004-258 — Isabel Molina & Isaac Molina, Jr. v. Commissioner
    IRCCourt RulingsNov 10, 2004
    …they believed they were obligated to report this amount after receiving the Form 1099-R. On May 13, 2002, respondent received a Form 656, Offer in Compromise (OIC), from Mr. and Mrs. Molina. Mr. and Mrs. Molina attached a letter dated May 10, 2002 (May 2002 letter), to their OIC. The May 2002 letter explained that the …
  9. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    he reasons set out in the preamble, part 2520 of Chapter XXV of Title 29 of the Code of Federal Regulations is amended as follows: PART 2520—[AMENDED] 1. The authority citation for part 2520 is revised to read as follows: Authority: 29 U.S.C. 1021-1024, 1027, 1029-31, 1059, 1134 and 1135; Secretary of Labor's Order 1-2…
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. T.C. Memo. 2004-287 — Michael J. Barkley v. Commissioner
    IRCCourt RulingsDec 28, 2004
    …96 return on November 23, 1998, his 1997 return on February 4, 2001, and his 1999 return on June 6, 2002. On January 14, 2002, respondent mailed to petitioner a notice of deficiency with respect to petitioner’s 1998 taxable year. In the notice of deficiency, respondent determined that the full amount of the 1998 distri…
  12. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
    ies as taxpayers who are living abroad. Johnny C. Finch, United States Citizens Living in Foreign Countries and Not Filing Federal Income Tax Returns, United States General Accounting Office, May 8, 1985. In addition, enforcement of compliance by individuals receiving mail at an APO, FPO, or DPO address generally does …
  13. T.C. Memo. 2009-100 — Peter I. & Daria A. Basalyk v. Commissioner
    IRCCourt RulingsMay 14, 2009
    …bases of the Memphis and Forest Lakes properties were $92,480 and $53,880, respectively . Tax Years 2002, 2003, and 200 4 During 2002, 2003, and 2004 petitioner Daria A . Basalyk (Mrs . Basalyk) was an employee of the Brecksville-Broadview Heights Board of Education . Petitioner Peter I . Basalyk (Mr . Basalyk) was an …
  14. 89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCFinal Rules (FR)Oct 21, 2024related by meaning
    ies as taxpayers who are living abroad. Johnny C. Finch, United States Citizens Living in Foreign Countries and Not Filing Federal Income Tax Returns, United States General Accounting Office, May 8, 1985. In addition, enforcement of compliance by individuals receiving mail at an APO, an FPO, or a DPO address generally …
  15. T.C. Summary Opinion 2006-184 — William Edward & Patricia Marie Colombell v. Commissioner
    IRCCourt RulingsNov 30, 2006related by meaning
    …herwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 2002, the taxable year in issue. T.C. Summary Opinion 2006-184 UNITED STATES TAX COURT WILLIAM EDWARD AND PATRICIA MARIE COLOMBELL, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23979-04S. Filed…
  16. 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 — Shut Out Dee-Fence, Inc. v. Commissioner
    IRCCourt RulingsDec 2, 1981related by meaning
    n the deficiency actions and, thus, we must follow the legislature’s mandate and dismiss this case. An appropriate order of dismissal will be entered. ^ince this is a preliminary jurisdictional motion, the Court has concluded that the post-trial procedures of Rule 182, Tax Court Rules of Practice and Procedure, are not…
  17. T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio…
    IRCTreasury DecisionsAug 13, 2018related by meaning
    r contributions made on or before July 30, 2018 and § 1.170A–16(d)(3) for contributions made after July 30, 2018). * * * * * * * * (f) * * * (2) * * * (ii) Exception. Notwithstanding paragraph (f)(2)(i) of this section, in the case of a donee who, on the date of receipt of the transferred property, had no reason to bel…
  18. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAFinal Rules (FR)May 27, 2020
    ded ERISA's delivery standards in 2002 by establishing a safe harbor for the use of electronic media to furnish disclosures (the 2002 safe harbor).[3] The 2002 safe harbor was not and is not the exclusive means by which a plan administrator may use electronic media to satisfy the general standard. However, plan adminis…
  19. PLR 200118016 — Notification of Secretary of Labor
    IRCPrivate Letter RulingsMay 4, 2001related by meaning
    OFFICE OF CHIEF COUNSEL DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 January 31, 2001 Number: 200118016 Release Date: 5/4/2001 WTA-D-126830-00/CC:TEGE:EB:QP1 UILC: 4975.07-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR Area Counsel (TE/GE), Pacific Coast/Ce…
  20. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023related by meaning
    nd 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 CFR Part 146 Health care Health insurance Reporting and recordkeeping requirements 45 CFR Part 147 Aged…