IRCCourt RulingsNov 15, 2004
e Bluff was not able to make
the payments. All $35,000 of these 1999 principal payments were
treated as petitioner's additional equity in Eagle Bluff. Petitioner fully intended he would receive the funds back from
his equity when Eagle Bluff was sold.
- 9 -
All of the principal of the Plan's loan to Eagle Bluff has
bee…
IRCCourt RulingsMar 3, 1997related by meaning
fd. without
published opinion 998 F.2d 1018 (8th Cir. 1993).
Based on the foregoing, respondent's determination is
sustained.
Decision will be entered for respondent
.
IRCCourt RulingsAug 26, 1980related by meaning
… the Commissioner apparently has not denied qualification to all plans which contain provisions for annuities similar to the provisions of the plan. This lack of uniformity suggests that the Commissioner may not be as certain of his position as respondent would lead us to believe.
Nevertheless, for purposes of deciding…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010
…x purposes.
(iii) Under X's established cash basis method of accounting, any net income received in 1999 and attributable to the LILO transaction is allocated to X's December 31, 1999, tax year for purposes of section 4965. The $14M fee received in 1999, and which constitutes proceeds of the transaction, is likewise al…
IRCCourt RulingsJul 16, 2003related by meaning
…
Respondent determined a deficiency in petitioner’s Federal
income tax of $510 for the taxable year 1999. The issue for
decision is whether a qualified retirement plan distribution was
attributable to petitioner’s being “disabled” within the meaning
of section 72(m)(7), thereby excepting petitioner from liability
for t…
IRCFinal Rules (FR)Jul 2, 2014related by meaning
…e applicable.
Back to Citation
2.
These illustrations assume a three-percent interest rate, no pre-annuity-starting-date death benefit, use of the Annuity 2000 Mortality Table for males and females, no indexation of the annuity stream for inflation, and no load for expenses. (If the annuity were provided under an empl…
Rev. Rul. 2005-72 — 2006 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2006 are provided for use in … IRCRevenue RulingsNov 14, 2005related by meaning
SPECIAL ANNOUNCEMENT
Announcement 2005-80
This announcement provides a settlement initiative under which taxpayers and the Internal Revenue Service may resolve the tax treatment of certain tax transactions. Taxpayers have until January 23, 2006, to file an election indicating their intent to participate in this initiat…
IRCCourt RulingsMar 24, 2000related by meaning
T.C. Memo. 2000-100
UNITED STATES TAX COURT
RONNA JOAN ROBERTSON, Petitioner v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3183-98. Filed March 24, 2000.
Ronna Joan Robertson, pro se.
Guy H. Glaser
, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge
: In a notice of deficiency addresse…
IRCCourt RulingsDec 19, 1995
spectively, of Art. 73B of the Ann. Code of Md. The plan
provisions of the Maryland State Teachers'
Retirement System and the Maryland
State Teachers' Pension System are set forth in secs. 81 through 104 and secs.
140 through 155, respectively, of Art. 73B of the Ann. Code of Md. The secs.
governing the foregoing two R…
IRCCourt RulingsSep 27, 2004related by meaning
…OLEY, Judge
: The issues for decision are whether
petitioner is liable for deficiencies relating to 1999 and 2000.
FINDINGS OF FACT
On September 3, 1997, petitioner lent Mary Moore (Ms. Moore)
$25,000. The parties executed a deed of trust and note (the
note) secured by a home in Carbondale, Illinois (the property).
- 2…
77 FR 74063 — Amendments to the Abandoned Plan Regulations ERISAProposed Rules (FR)Proposed Dec 12, 2012related by meaning
e Plans Compliance Resolution System (EPCRS) as a condition to this relief.
G. Regulatory Impact Analysis
1. Background and Need for Regulatory Action As stated earlier in this preamble, this document contains proposed amendments to three previously published Abandoned Plan Regulations that facilitate the termination o…
IRCCourt RulingsJun 18, 1997related by meaning
…. 430 (1996).
OPINION
Petitioner's brief does not directly address the taxability
of the disability annuity but rather expresses petitioner's
frustration and anger at the U.S. Government. Her various
statements, requests, and arguments reflect these feelings. This
Court is a court of limited jurisdiction. See sec. 7442…
PLR 200949036 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 4, 2009related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 200949036
Release Date: 12/4/2009
Index Number: 72.00-00
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Person To Contact:
------…
IRCCourt RulingsNov 3, 2008related by meaning
T .C . Summa'y Opinion 2008-14 0
UNITED TATES TAX COUR T
BERNARD W . EVERS AND DI
COMMISSIONER OF I N
Docket No . 3151-07S .
I~BORAH
TERNAL
L . EVERS, Petitioners v .
REVENUE, Responden t
Filed November 3, 2008 .
Bernard W . Evers, pro s .
Katherine Lee Kosar , fo respondent .
RUWE,' Judge : This case was heard pursuan…
Ann. 2004-43 — Alternative deficit reduction election; notice to Pension Benefit Guaranty Corporation (PBGC) and plan participants and beneficiaries. This announcement descri… IRCAnnouncementsModified May 24, 2004related by meaning
nesses or other for-profit institutions, and nonprofit institutions.
The estimated total annual reporting and/or recordkeeping burden is 12,000 hours. The estimated annual burden per respondent/recordkeeper varies from 20 to 100 hours, depending on individual circumstances, with an estimated average of 60 hours. The es…