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83 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. PLR 201605006 — Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00)
    IRCPrivate Letter RulingsJan 29, 2016related by meaning
    A must be converted to a lump sum using section 417(e) assumptions. The ruling contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by a penalties of perjury statement executed by an appropriate party. Wh ile this office has not verified any of the material su…
  2. T.C. Summary Opinion 2011-64 — Larry Ray & Marjorie Z. Zedaker v. Commissioner
    IRCCourt RulingsJun 1, 2011related by meaning
    n; thereafter, all amounts received would be fully includable in gross income. Id. However, this provision was repealed by the Tax Reform Act of - 7 - 1986, Pub. L. 99-514, sec. 1122(c) (1), (h) (1)-(7), 100 Stat. 2467, 2470.5 Petitioners should understand that the Tax Court is a court of limited jurisdiction and that …
  3. 78 T.C. 1187; 78 T.C. No. 83 — Plastic Engineering & Mfg. Co. v. Commissioner
    IRCCourt RulingsJun 30, 1982related by meaning
    ance standard of section 162(a)(1). Bianchi v. Comm issioner, 66 T.C. 324, 329-330 (1976), affd. without published opinion 553 F.2d 93 (2d Cir. 1977). Respondent contends that in order for a contribution to a pension plan to be deductible under section 404, the contribution must represent compensation for personal serv…
  4. 54 T.C. 1679 — Clarke v. Commissioner
    IRCCourt RulingsAug 31, 1970related by meaning
    ement Date applicable to any such Participant, subject only to the payment to any sudh Participant of the full amount of his equity in the Trust Fund. Under the terms of the trust, those participants who declined to withdraw their vested interests pursuant to section XIII-A, or their beneficiaries, may receive distribu…
  5. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    the text of TEFRA section 252. See Gunther v. Commissioner, 92 T.C. 39, 56-57, 60, 64-65 (1989); Pallottini v. Commissioner, 90 T.C. 498, 503 (1988). If we may paraphrase the conclusion and direction of the Supreme Court in Aaron v. SEC, 446 U.S. 680, 700 (1980), “It seems clear, therefore, that the legislative histor…
  6. 98 T.C. 503; 98 T.C. No. 34 — Fowler v. Commissioner
    IRCCourt RulingsApr 22, 1992related by meaning
    tatutoiy references are to the Internal Revenue Code in effect for 1986, and all Rule references are to the Tax Court Rules of Practice and Procedure. he parties have stipulated as follows: 8. During 1986, the petitioner, due to his termination of employment * * * received a total distribution from his employer's Incen…
  7. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984related by meaning
    cated, and all Rule references are to the Tax Court Rules of Practice and Procedure. See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…
  8. 29 T.C. 632 — General Retail Corp. v. Commissioner
    IRCCourt RulingsDec 31, 1957related by meaning
    y its shareholders, partners, or beneficiaries. Sec. 430 (e) (1). As stipulated. Sec. 430 (e) (2) (B). Sec. 430 (e) (2) (B) (1). Sec. 445 (g) (2) (B). Sec. 503 (a) (1), made applicable by sec. 445 (g) (3).
  9. T.C. Summary Opinion 2002-66 — Milagros Z. Gueco v. Commissioner
    IRCCourt RulingsJun 10, 2002related by meaning
    ue for decision is whether petitioner is entitled to deduct the payment of certain legal fees to her attorney in connection with petitioner’s divorce. Personal, living, and family expenses generally are not deductible by taxpayers. Sec. 262(a). Attorney’s fees and other costs paid in connection with a divorce generally…
  10. T.C. Memo. 2005-258 — Joyce M. Thomas v. Commissioner
    IRCCourt RulingsNov 1, 2005related by meaning
    bilateral tendinitis, carpal tunnel syndrome, and depression at the time the estimated payments were required to be made. However, during this period, petitioner was employed by Cypress and was running her own startup network marketing business. We find that petitioner was not disabled for purposes of section 6654. The…
  11. T.C. Summary Opinion 2004-100 — Kurt Steven & Juanita Fay Urban v. Commissioner
    IRCCourt RulingsJul 27, 2004related by meaning
    7 (1989); Estate of Rosenberg v. Commissioner , 73 T.C. 1014, 1017-1018 (1980). Although we acknowledge that petitioners used the IRA distribution for laudable purposes, absent some constitutional defect we are constrained to apply the law as written, see Estate of Cowser v. Commissioner , 736 F.2d 1168, 1171-1174 (7th…
  12. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM Third Party Communication: None Date of Communication: Not Applicable Number: 200648028 Release Date: 12/1/2006 Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00, 2053.09-00, 2032.00-00 CASE - MIS No.: TAM - 142156-05 AUGUST …
  13. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    n 72(t) imposes an additional 10% tax on early distributions from a qualified retirement plan, including an IRA, made to a taxpayer before she attains the age of 59½. See secs. 72(t)(1), (2)(A)(i), 4974(c)(4). Mrs. Gebman had not attained the age of 59½ when she received the distributions at issue. The IRA distribution…
  14. 63 T.C. 255; 1 Employee Benefits Cas. (BNA) 1135 — Harwood Associates, Inc. v. Commissioner
    IRCCourt RulingsNov 26, 1974
    …F.2d 178 (C.A. 6, 1928); Austin Co. v. Commissioner, 35 F.2d 910 (C.A. 6, 1929), affirming 8 B.T.A. 628 (1927), certiorari denied 281 U.S. 735 (1930). Although a plan of deferred compensation may not qualify under section 401(a), an employer may nevertheless be entitled to claim deductions by reason of his having contr…
  15. T.C. Summary Opinion 2008-28 — Michael J. Kulzer & Jan K. Bielman-Kulzer v. Commissioner
    IRCCourt RulingsMar 12, 2008related by meaning
    ified retirement plan during 2002, before he had attained age 59-1/2 . Thus, even if the additional tax under section 72(t) is a "penalty, addition to tax, or additional amount" within the meaning of section 7491(c), a point we do not decide, there is ample evidence in the record to satisfy any burden of production imp…
  16. IRCCourt RulingsMar 30, 1978
    … application of the common law concepts defining those terms. Packard v. Commissioner, 63 T.C. 621, 628 (1975). The legal issue of the character of the worker is determined by considering the total factual situation. Alsco Storm Windows, Inc. v. United States, 311 F.2d 341, 343 (9th Cir. 1962). The majority of cases wh…
  17. T.C. Memo. 2009-38 — Nancy Garza-Martinez v. Commissioner
    IRCCourt RulingsMar 23, 2009related by meaning
    Rul . 2002-62, 2002-2 C .B . 710 ;, Notice 89-25, Q&A-12, 1989-1 C .B . 662, 666 . 7 - Section 72(t)(4)4 provides that the-exception found in section 72(t)(2)(A)(iv) is not applicable if the series of substantially equal periodic payments is subsequently modified (other than by reason of death or disability) before th…
  18. 136 T.C. No. 2 — G. Mason Cadwell, Jr. v. Commissioner
    IRCCourt RulingsJan 3, 2011related by meaning
    nclude in gross income the cash value of a life insurances policy held, by a multiemployer Unless otherwise indicated, -section refer.ences are to the Internal oRevenue Code o f . 198 6 ( Code ) as amende d and in e f f ec t for the year sin issue, andrRule- references are t o the Tax Court Rules of Practicemand Proced…
  19. 77 FR 64223 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans
    IRCFinal Rules (FR)Oct 19, 2012
    …h: $568.00 COLA Computation District and Federal COLA rate 5%: Total COLA: $30.00 New total/month: $628.00 New federal benefit/month: = new total benefit/month × federal percentage = $597.00 F. In this example, a survivor of a deceased retired police officer receives a cost of living adjustment that is the same for the…
  20. T.C. Memo. 2008-142 — Michael Cabirac v. Commissioner
    IRCCourt RulingsMay 22, 2008related by meaning
    that petitioner was - 5 - required to make an annual payment . Sec ., . 7491(c), 6654(d)(1)(B) ; Wheeler v . Commissioner , 27 T .C . 200, 211 (2006), affd . 521 F .3d 1289 (10th Cir . 2008) . T e required annual payment is generally equal to the lesser of 90 percent of the tax shown for the subject taxable year (or, i…