131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner IRCCourt RulingsSep 10, 2008
… Commissioner
for announcement of official rulings pertaining to internal
revenue matters. See sec. 601.601(d)(1), Statement of Procedural
Rules ("The Internal Revenue Bulletin is the authoritative
instrument of the Commissioner for the announcement of official
rulings, decisions, opinions, and procedures, and for the
…
79 FR 26838 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums IRCFinal Rules (FR)May 12, 2014
… provide benefits similar to those of a profit-sharing plan.
Rev. Rul. 61-164 (1961-2 CB 99) (see § 601.601(d)(2)(ii)( b)) holds that a profit-sharing plan does not violate the incidental benefit rule in § 1.401-1(b)(1)(ii) merely because, in accordance with the plan's terms, each participant's account under the plan i…
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
.
at 601(3). A “small organization” is any “not-for-profit enterprise which is independently owned and operated and is not dominant in its field.”
Id. at 601(4). A “small governmental jurisdiction” is the government of a city, county, town, township, village, school district, or special district with a population of le…
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013
…identified in published guidance in the
Federal Register
or in the Internal Revenue Bulletin (see § 601.601(d)(2)(ii)(
b) of this chapter); or
(v) Is identified in published guidance in the
Federal Register
or in the Internal Revenue Bulletin (see § 601.601(d)(2)(ii)(
b) of this chapter) as materials and supplies for w…
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
garding conflicts of interest and fiduciary liability insurance and whether the fiduciary has been under investigation or convicted of certain crimes. In addition to the requirements created by the application described in §§ 2570.34 and 2570.35, additional requirements are added by amending § 2570.34(d) with respect t…
IRCCourt RulingsDec 29, 2008related by meaning
t 287-292 . Petitioner
does not qualify for relief under section 6015(b) or (c) because
the joint tax returns reported the full amount of tax due, and therefore the liabilities are due to underpayment of tax, and not
- 14 -
deficiencies . Accordingly, petitioner's sole avenue of relief is
through section 6015(f) .
C . …
89 FR 61343 — Plan-Specific Substitute Mortality Tables for Determining Present Value IRCFinal Rules (FR)Jul 31, 2024
…05 * * *
Par. 2.
Section 1.430(h)(3)-2 is amended by:
a. In paragraph (a), removing the language “§ 601.601(d)(2)(ii)(b)” and adding the language “§ 601.601(d)(2)” in its place;
b. In paragraph (d)(2)(ii)(B), removing the language “January 1, 2019 year is” and adding the language “January 1, 2019 is” in its place;
c. R…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
—Shared Responsibility for Employers Regarding Health Coverage.—Whether an employer is required to make an assessable payment under § 4980H(a) or (b). (136) Section 6050P.—Returns Relating to the Cancellation of Indebtedness by Certain Entities.—Requests for a ruling that the creditor is not required to report a discha…
85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur ERISAFinal Rules (FR)Jul 7, 2020related by meaning
aries, a related class exemption proposal that was not finalized.[3]
EBSA's website will reflect all of these changes.[4]
Procedural and Other Matters Section 553 of the Administrative Procedure Act, 5 U.S.C. 553(b)(3)(B), provides that when an agency for good cause finds that notice and public procedures are impractic…
T.C. Memo. 2011-253 — George R. Ward, Petitioner and Victoria J. Ward, Intervenor v. Commissioner IRCCourt RulingsOct 31, 2011related by meaning
…ed by
aggregating the two incomes and that their income-tax liability
is joint and several. Section 6015(a) provides that notwithstanding section 6013(d) (3) a person who files a joint
return is relieved of joint liability under three specific
exceptions set forth in section 6015(b), (c), and (f). Except as
otherwise p…
83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRCFinal Rules (FR)Jul 30, 2018
…cember 2, 2006, the Treasury Department and the IRS released Notice 2006-110, 2006-2 CB 1127 (see § 601.601(d)(2)(ii)(
b)), which provides rules under section 170(f)(17) for substantiating charitable contributions made by payroll deduction.
On January 8, 2008, the Treasury Department and the IRS released Notice 2008-16…
82 FR 46388 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCFinal Rules (FR)Oct 5, 2017
nue Bulletin. See § 601.601(d)(2)(ii)(b) of this chapter.
(2)
Generational mortality tables
—(i)
In general
—(A)
Use of generational mortality tables. The generational mortality tables that are permitted to be used under section 430(h)(3)(A) and paragraph (a)(1) of this section are determined using the base mortality t…
81 FR 95911 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Dec 29, 2016
nue Bulletin. See § 601.601(d)(2)(ii)(b) of this chapter.
(2)
Generational mortality tables
—(i)
In general
—(A)
Use of generational mortality tables. The generational mortality tables that are permitted to be used under section 430(h)(3)(A) and paragraph (a)(1) of this section are determined using the base mortality t…