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61. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    ead, by giving effect to every word that Congress used in the statute, it protects taxpayers like them with the required “man datory 60-day extension” while the Secretary considers whether and how to exercise his discretion under subsection (a). See Lowe v. SEC , 472 U.S. 181, 207 n.53 (1985); see also Scalia & Garner …
62. 131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner
    IRCCourt RulingsSep 10, 2008related by meaning
    …isallowed: First, in the litigation of Boise Cascade Corp. v. United States, 329 F.3d 751 (9th Cir. 2003); second, by issuance of Rev. Rul. 2001-6, 2001-1
63. 29 C.F.R. § 2570.30(b) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (b) (b) Under the rules of procedure in this subpart, the Department may conditionally or unconditionally exempt any fiduciary or transaction, or class of fiduciaries or transactions, from all or part of the restrictions imposed by ERISA section 406 and the corresponding restrictions of the Code and FERSA. While admini…
64. T.C. Memo. 2010-61 — Wendy W. Bozick v. Commissioner
    IRCCourt RulingsMar 30, 2010
    … Cir .''2004) . . It is uncontested that Bozick satisfies the .threshold conditions of Rev . Proc . 2003-61, sec . 4 .01, 2003-2 C .B . 296, 297-298 . But Bozick fails to qualify,for relief under Rev . Proc . 2003-61, sec . 4 .02, 2003-2 C .B . at 298, because, as we explain later, Bozick had reason to know the 2003 li…
65. 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…
66. 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…
67. 81 FR 40548 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities
    IRCProposed Rules (FR)Proposed Jun 22, 2016
    …ection 457 does not apply to certain nonelective deferred compensation of nonemployees. On July 11, 2003, the Treasury Department and the IRS issued final regulations under section 457 (TD 9075) (68 FR 41230) (2003 final regulations). The 2003 final regulations provide guidance on deferred compensation plans of eligibl…
68. 89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCFinal Rules (FR)Jun 28, 2024related by meaning
    olding period raises serious concerns that the family pass-through entity exception is being used inappropriately to circumvent the Disallowance Rule. The Treasury Department and the IRS disagree that the Treasury Department and the IRS lack authority to promulgate an anti-abuse rule. Section 170(h)(7)(G) is a specific…
69. 89 FR 25550 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction
    IRCProposed Rules (FR)Proposed Apr 11, 2024related by meaning
    eceived by October 30, 2023. ADDRESSES: Commenters were strongly encouraged to submit public comments electronically. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, the Office of Associate Chief Counsel (Passthroughs & Special Industries) at (202) 317-6853 (not a toll-free number); concerning sub…
70. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
    * PART 2560—RULES AND REGULATIONS FOR ADMINISTRATION AND ENFORCEMENT 4. The authority citation for part 2560 continues to read as follows: Authority: 29 U.S.C. 1132, 1135, and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also iss…
71. Treas. Reg. § 54.4980F-1(c7)(3) — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
    IRCRegulationsDec 30, 2016
    …. Plan A is amended to reduce significantly the rate of future benefit accrual effective January 1, 2003. Section 204(h) notice is required to be provided 45 days before January 1, 2003. Timely section 204(h) notice is provided to all applicable individuals (and to each employee organization representing participants w…
72. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024related by meaning
    accordance with Subtitle E of the Small Business Regulatory Enforcement Fairness Act of 1996 (also known as the Congressional Review Act, 5 U.S.C. 801 et seq.), OIRA has determined that this rule meets the criteria set forth in 5 U.S.C. 804(2). Accordingly, a report containing a copy of the rule along with other specif…