ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
IRCCourt RulingsJun 11, 1996
…ssue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
T.C. Memo. 1996-267
UNITED STATES TAX COURT
G. RICHARD AND SARA B. CHILDS, Petitioners v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7442-94. Filed June 11, 1996.
G. Richard Childs and Sara B. Childs, pro sese.
Alan R. Per…
Joint BoardRegulationsDec 30, 2016related by meaning
failure to file annual registration and other notifications by pension plan), 6652(f) (relating to the failure to file information required in connection with certain plans of deferred compensation), 6692 (relating to the failure to file actuarial report), 7805(b) (relating to the extent to which an Internal Revenue Se…
IRCCourt RulingsMar 12, 2008
…00 254,510 21,361 275,87 1
4 275,871 25,000 250,871 21,070 271,94 1
5 271,941 25,000 246,941 20,755 267,69 6
6 267,696 25,000 242,696 20,416 263,11 2
7 263,112 25,000 238,112 20,049 258,16 1
8 258,161 25,000 233,161 19,653 252,81 4
9 252,814 25,000 227,814 19,225 247,03 9
10 247,039 25,000 222,039 18,763 240,80 2
11 24…
ERISARegulationsJan 1, 2017related by meaning
(n) (n) 502(c)(2) civil penalty proceeding means an adjudicatory proceeding relating to the assessment of a civil penalty provided for in section 502(c)(2) of ERISA;
IRCCourt RulingsOct 8, 2003
…eir petition that respondent had
disallowed the disputed amounts “on grounds including IRC
Sections 267, 404 and 461", and respondent in answer admitted
this allegation. Respondent in brief has abandoned his reliance
upon sec. 267 to support his determination and relies solely upon
secs. 404(d) and 461.
The parties agr…
IRCCode / StatuteJan 24, 2020related by meaning
(c)(4)(B) (B) Managers The Secretary may make written demand on an organization subject to penalty under subparagraph (A) specifying in such demand a reasonable future date by which the notice shall be submitted for purposes of this subparagraph. If such notice is not submitted on or before such date, there shall be pa…
IRCCourt RulingsMay 22, 2003
…cts, etc., which reported a
gross distribution to petitioner of $32,628 and a taxable amount
of $31,267.
In the notice of deficiency, respondent determined that
petitioner had failed to include $15,551 ($31,266 taxable amount
less the $15,715 reported by petitioners) of taxable pension
annuity income on their 1998 retu…
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…
IRCCourt RulingsJan 22, 2025
…6) the fair market value in 2009 was $340,000; and
(7) the foreclosure generated a capital gain of $267 ,913. W ith respect to
the North Carolina properties , petitioner indicated that (1) the original
purchase prices were $120,000, $117,000, $105,200, and $102,400;
(2) there were no downpayment and closing costs; (3) …
Joint BoardRegulationsNov 6, 2020related by meaning
(a)(5) (5) Rule includes Treasury regulations, whether issued or under preparation for issuance as notices of proposed rulemaking or as Treasury decisions, revenue rulings, and revenue procedures published in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)).
IRCCourt RulingsNov 10, 2011
T.C. Memo. 2011-267
UNITED STATES TAX COURT
BENNY NIPyS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 28387-09. Filed November 10, 2011.
Benny Nipps , pro se .
William F. Castor, for respondent.
MEMORANDUM OPINION !|.
PARIS, Judge: Respondent etermined a defica_ency of $13,668
in petitioner's F…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023related 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…
T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… IRCTreasury DecisionsAug 28, 2006related by meaning
INCOME TAX
Rev. Rul. 2006-41 Rev. Rul. 2006-41
LIFO; price indexes; department stores. The June 2006 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with referenc…
IRCCourt RulingsJun 29, 1977
… interest credited upon those contributions are quite different. See Taylor v. Commissioner, 2 T.C. 267, 270 (1943), affd. sub nom. Miller v. Commissioner, 144 F.2d 287 (4th Cir. 1944). Thus, the cases cited by petitioners, such as Cohen v. Commissioner, 63 T.C. 267 (1974), affd. per curiam 543 F.2d 725 (9th Cir. 1976)…
82 FR 47656 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking IRCProposed Rules (FR)Proposed Oct 13, 2017related by meaning
If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the
Federal Register
.
Drafting Information The principal author of these proposed regulations is Karen Levin, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. The …