Rev. Rul. 2021-3 — Section 401. —Qualified Pension, Profit-Sharing, and Stock Bonus Plans IRCRevenue RulingsFeb 1, 2021
…
2037
126,012
1971
2038
127,608
1972
2039
129,180
1973
2040
130,680
1974
2041
132,072
1975
2042
133,368
1976
2043
134,532
1977
2044
135,564
1978
2045
136,584
1979
2046
137,616
1980
2047
138,552
1981
2048
139,380
1982
2049
140,124
1983
2050
140,820
1984
2051
141,504
1985
2052
141,960
1986
2053
142,368
1987
2054
142,644
…
Rev. Rul. 2007-67 — Mortality tables; single sum distributions; section 417(e)(3) of the Code. This ruling pertains to the mortality table to be used when calculating a single sum… IRCRevenue RulingsNov 26, 2007related by meaning
INCOME TAX
T.D. 9362 T.D. 9362
Temporary and proposed regulations under section 905 of the Code provide rules relating to a United States taxpayer's obligation to notify the Internal Revenue Service of a foreign tax redetermination, which is a change in foreign tax liability that may affect the taxpayer's foreign tax c…
T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… IRCTreasury DecisionsDec 7, 2015
… A. et al. Insurance Coverage of Emergency Care for Young Adults under Health Reform. N Engl J Med. 368:22 (2013)
[138] Chua, K–P. and Sommers, B. Changes in Health and Medical Spending Among Young Adults Under Health Reform. JAMA, 311:23 (2014)
[139] Mulcahy, A. et al. Insurance Coverage of Emergency Care for Young Ad…
IRCCourt RulingsJun 24, 2003related by meaning
tract unless such amounts are
specifically excluded from gross income under other provisions of
chapter 1 of the Code. The burden is on petitioners to demonstrate that the payments in question fall into a specific
statutory exclusion. See Commissioner v. Glenshaw Glass Co.
, 348
U.S. at 429-431.
Under section 72(t), a …
IRCCourt RulingsAug 12, 1980related by meaning
.
Unless indicated otherwise, all section references are to sections of the Internal Revenue Code of 1954 as in effect for the taxable years in issue. SEC. 4973. TAX ON EXCESS CONTRIBUTIONS TO INDIVIDUAL RETIREMENT ACCOUNTS, CERTAIN SECTION 403(b) CONTRACTS, CERTAIN INDIVIDUAL RETIREMENT ANNUITIES, AND CERTAIN RETIREME…
IRCCourt RulingsApr 18, 1960related by meaning
Section 403(a) of the Internal Revenue Code of 1954 is, in the main, a reenactment of section 22(b) (2) (B) of the Internal Revenue Code of 1939. The latter was enacted by section 162 of the Revenue Act of 1942, which also amended section 165 and section 23 (p) of the 1939 Code. The congressional committee reports deal…
IRCRegulationsMay 18, 2016
….863 67 0.784 66 0.714 65 0.650 64 0.607 63 0.563 62 0.520 61 0.477 60 0.433 59 0.412 58 0.390 57 0.368 56 0.347 55 0.325
89 FR 32346 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
ding PTE 86-128 by: (1) revising the exemption's “Recapture of Profits” exception; and (2) making certain technical corrections and editorial changes. The ERISA and Code provisions at issue generally prohibit fiduciaries with respect to employee benefit plans and IRAs from engaging in self-dealing in connection with tr…
73 T.C. 182 — Oakton Distributors, Inc. v. Commissioner IRCCourt RulingsOct 30, 1979related by meaning
ve amendment was contrary to the legislative intent. Aero Rental v. Commissioner, 64 T.C. 331, 342↩ (1975).
10. Sec. 301.7805-1 Rules and regulations. (b) Retroactivity↩. * * * The Commissioner may prescribe the extent, if any, to which any ruling relating to the internal revenue laws, issued by or pursuant to authoriz…
T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen… IRCTreasury DecisionsFeb 26, 2007related by meaning
tal wages. The regulations apply to all employers and others making supplemental wage payments to employees.
Announcement 2007-22 Announcement 2007-22 This document contains corrections to final regulations (T.D. 9263, 2006-25 I.R.B. 1063) relating to the deductions for income attributable to domestic production activi…
IRCRegulationsJan 19, 2017
…ket value of an X Corporation share is $50, X Corporation is acquired by Y Corporation in a section 368(a)(1)(A) reorganization. As part of the acquisition, all X Corporation shares are converted into Y Corporation shares.
IRCCourt RulingsNov 7, 1996related by meaning
plying the tax. All
other
amounts not specifically exempted are taken into
account. [H. Conf. Rept. 99-841, 1986-3 C.B. (Vol. 4)
477; emphasis added.] See also Staff of Joint Comm. on Taxation, General Explanation of
the Tax Reform Act of 1986, 754-760 (J. Comm. Print 1987).
The above quoted passages from the congressi…
PBGCRegulationsJan 1, 2017
… .507 58 .076 .149 .218 .284 .348 .411 .467 59 .078 153 .224 .292 .358 .423 60 .080 .157 .230 .300 .368 61 .082 .161 .236 .308 62 .084 .165 .242 63 .086 .169 64 .088 1 At last birthday. 2 If the benefit is payable for less than 1 yr, the appropriate factor is obtained by multiplying the factor for 1 yr by a fraction, t…
IRCPrivate Letter RulingsDec 2, 2005related by meaning
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- - -
Treas. Reg. § 54.4978-1T(c) — Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary). IRCRegulationsDec 30, 2016
…of qualified securities for stock of another corporation in any reorganization described in section 368(a)(1), such exchange shall not be treated as a disposition for purposes of section 4978.
IRCCourt RulingsFeb 22, 1989related by meaning
8), 1978-3 C.B. (Vol. 1) 315, 369; Staff of the Joint Committee on Taxation, General Explanation of the Revenue Act of 1978, p. 74 (Comm. Print 1979). The Congress amended section 131 of R.A. 1978 by section 252 of TEFRA, Pub. L. 97-248, 96 Stat. 324, 532. This provision made the amendments made by section 131 of R.A. …
IRCCourt RulingsOct 9, 1990related by meaning
o. v. Commissioner, 30 T.C. 10, 22-23 (1958), affd. 267 F.2d 853 (7th Cir. 1959); Times Publishing Co. v. Commissioner, 13 T.C. 329, 335 (1949), affd. per curiam 184 F.2d 376 (3d Cir. 1950). Section 23(p) was reenacted as section 404 in the 1954 Code in essentially the same form. Don E. Williams Co. v. Commissioner, 42…
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026
…9
2026-6 2026-02 I.R.B. 2026-02 313
2026-1 2026-04 I.R.B. 2026-04 365
2026-8 2026-04 I.R.B. 2026-04 368
2026-10 2026-04 I.R.B. 2026-04 378
2026-11 2026-06 I.R.B. 2026-06 491
2026-12 2026-06 I.R.B. 2026-06 496
2026-13 2026-06 I.R.B. 2026-06 499
2026-9 2026-07 I.R.B. 2026-07 534
2026-7 2026-11 I.R.B. 2026-11 637
2026-14 …
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026
…9
2026-6 2026-02 I.R.B. 2026-02 313
2026-1 2026-04 I.R.B. 2026-04 365
2026-8 2026-04 I.R.B. 2026-04 368
2026-10 2026-04 I.R.B. 2026-04 378
2026-11 2026-06 I.R.B. 2026-06 491
2026-12 2026-06 I.R.B. 2026-06 496
2026-13 2026-06 I.R.B. 2026-06 499
2026-9 2026-07 I.R.B. 2026-07 534
2026-7 2026-11 I.R.B. 2026-11 637
2026-14 …
IRCCourt RulingsAug 25, 1997related by meaning
motion for costs
was filed out of time and should be "dismissed" for that reason.
We reject respondent's contention and do not consider it further.
12 Technical and Miscellaneous Revenue Act of 1988 (TAMRA),
Pub. L. 100-647, sec. 6239(a), 102 Stat. 3342, 3743-3746 is
generally applicable to proceedings commenced after …