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74 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1998-388 — Robert B. Keenan v. Commissioner
    IRCCourt RulingsNov 2, 1998
    ear. Issue 2. 1988 Distribution We next consider whether respondent erroneously determined that petitioner had taxable income in 1988 in the amount of $205,000 as a result of a purported distribution from his IRA at USTCNY. By stipulation petitioner concedes that he failed to report as income a $205,000 distribution fr…
  2. Treas. Reg. § 1.401(a)-11(d)(3)(i) — Qualified joint and survivor annuities.
    IRCRegulationsMay 18, 2016related by meaning
    …s spouse have been married to each other throughout a period (not exceeding one year) ending on the annuity starting date. (d)(3)(ii) (ii) The spouse of the participant is not entitled to receive a survivor annuity (whether or not the election described in paragraph (c)(2) of this section has been made) unless the part…
  3. T.C. Memo. 2007-360 — Rodolfo & Bernadette Domingo v. Commissioner
    IRCCourt RulingsDec 5, 2007related by meaning
    ect year . C . Arrangements With PC s VRD/RTD entered into arrangements with the PCs for the provision of the doctors ' medical services . The doctors performed their services for the patients of VRD/RTD, and VRD/RTD billed the patients for the fees due on these services . VRD/RTD received payment of the fees, deposite…
  4. 74 T.C. 1118; 2 Employee Benefits Cas. (BNA) 2413 — BBS Associates, Inc. v. Commissioner
    IRCCourt RulingsAug 26, 1980related by meaning
    articipant has been married for the one-year period ending on the annuity starting date, the plan must provide for a joint and survivor annuity. * * * In the case of an employee who retires, or who attains the normal *1128 retirement age, the joint and survivor provision is to apply unless the employee elected otherwis…
  5. 108 T.C. No. 12 — American Stores Company and Subsidiaries v. Commissioner
    IRCCourt RulingsMar 31, 1997
    …on, the amount remaining in dispute in regard to contributions made by petitioner after January 30, 1988, and before October 15, 1988, was $37,955,325.20. Respondent concedes that contributions in the amount of $116,285 (which were attributable to amounts contributed by Skaggs Alpha Beta and Star Markets in February 19…
  6. T.C. Summary Opinion 2017-64 — Wilfred Omoloh v. Commissioner
    IRCCourt RulingsAug 16, 2017
    …on December 5, 1985; (6) a Form I-687, Application for Status as a Temporary Resident, dated May 4, 1988; (7) a Form I-688, Temporary Resident Card, issued on May 5, 1988; (8) a resident alien card; (9) a Transcript of Academic Record from the University of Georgia, printed on June 15, 1988; (10) a Federal Bureau of In…
  7. Ann. 2014-37 — This announcement corrects Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) which contains a typographical error in the header before the …
    IRCAnnouncementsDec 15, 2014related by meaning
    Correction Announcement 2014–37 Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) contains a typographical error in the header before the second paragraph. The header refers to “2014,” but the correct year is “2015.” The header is amended to delete “2014” and replace it with “2015”.
  8. T.C. Memo. 1998-318 — Howard E. Clendenen, Inc. v. Commissioner
    IRCCourt RulingsSep 3, 1998
    …ries and Wages Pension, profitsharing, etc., plans 1986 $34,058.76 0 n/a 1987 36,697.01 0 $9,000.00 1988 0 0 0 1989 0 $12,998.80 13,199.82 1990 0 21,999.20 12,299.88 1991 0 26,500.00 12,225.00 - 5 - 2 Mr. Clendenen was divorced on Jan. 11, 1988. In addition, petitioner reported the following expenses under "Other Deduc…
  9. T.C. Memo. 2004-217 — Margie E. Robertson v. Commissioner
    IRCCourt RulingsSep 27, 2004related by meaning
    T.C. Memo. 2004-217 UNITED STATES TAX COURT MARGIE E. ROBERTSON, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5221-03. Filed September 27, 2004. Margie E. Robertson, pro se. Beth A. Nunnink , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge : The issues for decision are whe…
  10. 88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests
    IRCFinal Rules (FR)Jun 7, 2023related by meaning
    s between 37 and 38 years. Accordingly, the annuity interest must be reformed into an interest payable for a term of 38 years. * * * * * (f) * * * (4) Other decedents. The present value of an interest not described in paragraph (f)(2) of this section is to be determined under § 20.2031-7(d) in the case of decedents whe…
  11. T.C. Memo. 2017-76 — Christopher S. Harrell, Sr. & Ingrid T. Harrell v. Commissioner
    IRCCourt RulingsMay 8, 2017related by meaning
    …ing to a letter from NYCERS dated March 20, 1997, Mrs. Harrell elected to receive the benefit as an annual - 4 - [*4] annuity of $28,937 payable for life in equal monthly installments effective November 3, 1994. During 1994 and 1996 Mrs. Harrell paid various expenses related to her father's death and the administration…
  12. T.C. Memo. 1997-250 — John E. & Concetta Lozon v. Commissioner
    IRCCourt RulingsJun 4, 1997related by meaning
    T.C. Memo. 1997-250 UNITED STATES TAX COURT JOHN E. AND CONCETTA LOZON, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22764-94. Filed June 4, 1997. V. Jean Owens , for petitioners. G. Michelle Ferreira , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge : Respondent determ…
  13. Ann. 2015-19 — This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition …
    IRCAnnouncementsAug 10, 2015related by meaning
    … on or before October 1, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2015–19), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044, or sent electronically to notice.comments@irscounsel.treas.gov. Please include “Announcement 2015–19” in the subject line of …
  14. T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1995
    …ded to three divisions: a toy division, a gift division, and a premium division. In its fiscal year 1988 the toy division of Animal Fair was liquidated, and in its fiscal year 1991 the gift division was sold. Animal Fair paid compensation to Mr. Schoenecker for each of its fiscal years 1988, 1989, and 1990 of $100,000.…