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83 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 63 T.C. 11 — Gillis v. Commissioner
    IRCCourt RulingsOct 2, 1974related by meaning
    may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given. * * * The cases arising under sec. 267, cited by petitioners, include Fetzer Refrigerator Co. v. United States, 437 F.2d 577 (C.A. 6, 1971); Hyplains Dressed Beef, Inc., 56 T.…
  2. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022
    …Total annual burden (hours) Estimated dollar value of labor hours HHS 255,910 42,652 $2,164,990 DOL 127,955 21,326 1,082,495 Treasury 127,955 21,326 1,082,495 B. ICRs Regarding the Certified IDR Entity's Payment Determination Written Decision in the Federal IDR Process for Nonparticipating Providers or Nonparticipating…
  3. 86 FR 51284 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Sep 15, 2021
    decrease of filing costs of $29.4 million, with a reduction from 146,800 to 127,400 in large plan filers. The DOL requests comments on this estimate. Table —Estimated Burden Change by Type of Filer Changes to Filing Exemptions and Requirements for Small Plans Type of plan Number of filers under current rules (thousand…
  4. T.C. Memo. 1996-263 — Richard J. & Adele S. Montgomery v. Commissioner
    IRCCourt RulingsJun 11, 1996related by meaning
    rary purpose has been shown here. Because we are satisfied that our analysis of section 4980A(e)(2) leads to the conclusion that the Retirement System was a qualified employer plan under section 4980A, we sustain respondent's determination that petitioner is liable for the 15percent excise tax under section 4980A. - 11…
  5. T.C. Summary Opinion 2002-66 — Milagros Z. Gueco v. Commissioner
    IRCCourt RulingsJun 10, 2002related by meaning
    T.C. Summary Opinion 2002-66 UNITED STATES TAX COURT MILAGROS Z. GUECO, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 545-01S. Filed June 10, 2002. Milagros Z. Gueco, pro se. James N. Beyer , for respondent. DINAN, Special Trial Judge : This case was heard pursuant to the provisions of section …
  6. 85 FR 71142 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency
    IRCFinal Rules (FR)Nov 6, 2020
    …08-faqs.pdf (Updated April 13, 2020) Families First Coronavirus Response Act (FFCRA),Public Law 116-127 Coronavirus Aid, Relief, and Economic Security (CARES) Act, Public Law 116-136 Frequently Asked Questions (FAQs) available at https://www.medicaid.gov/​state-resource-center/​downloads/​covid-19-section-6008-CARES-fa…
  7. T.C. Summary Opinion 2005-10 — Jerome P. & Rhonda A. Reimann v. Commissioner
    IRCCourt RulingsJan 27, 2005related by meaning
    judgment of $607,500 petitioners recovered against a former employer. Because of this reopening of the bankruptcy proceeding, petitioners contend that a new "stay" came into effect. The Court rejects that argument because no evidence was presented to show that the stay was reinstituted by the bankruptcy court. See Guer…
  8. 79 FR 71019 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 1, 2014
    …855 2,855 2021 691 691 2,921 2,921 2022 707 707 2,988 2,988 2023 724 724 3,057 3,057 2024 740 740 3,127 3,127 2025 or later 757 757 3,199 3,199 1  Table II-A. 2  Table II-B. 3  Table II-C. * * * * * Issued in Washington, DC, this 24th day of November, 2014. Judith Starr, General Counsel, Pension Benefit Guaranty Corpor…
  9. 136 T.C. No. 2 — G. Mason Cadwell, Jr. v. Commissioner
    IRCCourt RulingsJan 3, 2011related by meaning
    gift tax As Mrs. Cadwell would be the' hypotlietical' donorain' thé scehario posited by petitioner, we conclude that section 2523^ does not" apply. - Petiltionery may have meantato ácite as support for his contention sec tion 102 (a) , which exc ludes f rom- gros s income the value of property acquired by Égift Howeve…
  10. 31 T.C. 1182 — Finnie Co. v. United States
    IRCCourt RulingsMar 24, 1959
    …tiable Total Sales.. Net profit... Percentage.. $527,637 $150,991 28.61* i $16,490 $4,764 28.8 $544,127 $155,755 28.6 $432,637 $55, 991 12.9 $16,490 $4,764 28.8 $449,127 $60,755 13.5 1 Of this amount $16,054 represented sales of salted peanuts to the corporation and its subsidiary. Petitioner’s invested capital and net…
  11. 73 T.C. 40 — La Fargue v. Commissioner
    IRCCourt RulingsOct 10, 1979related by meaning
    r Rule 155. Statutory references are to the Internal Revenue Code of 1954, as amended and effective in the years in issue, unless otherwise indicated. Petitioner’s constitutional claim was originally presented in the form of a motion for summary judgment, but with leave of the Court, the motion was withdrawn by petitio…
  12. T.C. Memo. 1996-450 — Theodore Souris, P.C., a dissolved corporation, and Theodore Souris, as successor in interest of Theodore Souris, P.C. v. Commissioner
    IRCCourt RulingsOct 2, 1996related by meaning
    g the term "employer reversion" subsection (c) begins with the words "For purposes of this section". Yet, as just indicated, both parties in this case treat the section 4980(c)(2) definition as applicable here for purposes of the income tax . Indeed this Court has so indicated. Lee Engineering Supply Co. v. Commissione…
  13. 101 T.C. 215; 101 T.C. No. 15 — Clark v. Comm'r
    IRCCourt RulingsSep 14, 1993related by meaning
    tribution with respect to an employee under subparagraph (A) only if— (i) such amount is received on or after the employee has attained age 591/2, and (ii) the taxpayer elects for the taxable year to have all such amounts received during such taxable year so treated. Not more than 1 election may be made under this subp…
  14. Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)…
    IRCNoticesDec 23, 2024
    …ovides guidance with respect to this optional provision. Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts (Notice 2024-22, 2024-6 IRB 662). Under section 127 of the SECURE 2.0 Act, plans may implement pension-…
  15. Rev. Rul. 2019-6 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsApr 1, 2019
    …1970 2037 121,068 1971 2038 122,376 1972 2039 123,660 1973 2040 124,884 1974 2041 126,000 1975 2042 127,008 1976 2043 127,884 1977 2044 128,640 1978 2045 129,384 1979 2046 130,128 1980 2047 130,776 1981 2048 131,328 1982 2049 131,784 1983 2050 132,192 1984 2051 132,600 1985 2052 132,768 1986 and Later 2053 and Later 13…
  16. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992related by meaning
    stand unless it was arbitrary and capricious. Mailman v. Commissioner, 91 T.C. 1079, 1083-1084 (1988) (interpreting similar language in section 6661). Petitioners asserted that it was an abuse of discretion for respondent to refuse to waive the additions to tax under section 6659A(e) but have failed to demonstrate that…
  17. Treas. Reg. § 1.401(a)-21(a)(2)(ii) — Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
    IRCRegulationsMay 18, 2016
    …(a)(3) and 105; a cafeteria plan under section 125; an educational assistance program under section 127; a qualified transportation fringe program under section 132; an Archer MSA under section 220; or a health savings account under section 223. (a)(2)(iii) (iii) Notices, elections, or consents under individual retirem…
  18. T.C. Memo. 2011-62 — Christy & Swan Profit Sharing Plan v. Commissioner
    IRCCourt RulingsMar 15, 2011related by meaning
    ner, T.C. Memo. 2005-70. Section 401(a) sets forth the requirements that must be met by a trust forming part of a profit-sharing plan in order for the trust to be eligible for favorable -tax treatment. Section 7476(a) confers jurisdiction on this Court to issue declaratory judgments as to the initial and continuing qua…
  19. Treas. Reg. § 1.409A-1(b)(12) — Definitions and covered plans.
    IRCRegulationsMay 18, 2016
    …g solely of educational assistance for the education of the service provider, as defined in section 127(c) and the accompanying regulations, and does not refer to any benefits provided for the education of any other person, including any spouse, child, or other family member of the service provider.
  20. Treas. Reg. § 1.414(r)-1(c)(5) — Requirements applicable to qualified separate lines of business.
    IRCRegulationsSep 9, 2016
    …siness include, but are not limited to, sections 79(d)(3), 105(h), 117(d)(3), 120(c)(2), 125(g)(3), 127(b)(2), 129(d)(3), 132, 195, 401(a)(3) (as in effect on September 1, 1974), 414(q)(4), 501(c)(17)(A)(ii), 501(c)(17)(B)(iii), 501(c)(18)(B), and 505(b)(1)(A).