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Go to Ann. 2001-83 (not yet in the library — opens the official source)
99 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 136 T.C. No. 2 — G. Mason Cadwell, Jr. v. Commissioner
    IRCCourt RulingsJan 3, 2011
    …747, 1955 -2 C. B/228d Notice 20 01-10 , supra, revoked Rev. Rul. 55-747, supra, and provided Table 2001 as a substitute for the P.S. 58 rates In, Curc io-v . Commis s ioner , T . C . Memo 2010 -115 , we used the rates in section 1.79-3 (d) , Income Tax Regs. as a "rough estimate" of'the cs c life insurance protection …
  2. PLR 202052006 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 24, 2020related by meaning
    this office, a copy of this letter is being sent to your authorized representative. Sincer ely, Rebecca L. Baxter Senior Technician Reviewer, Branch 4 (Financial Institutions & Products) cc: -------------------------------- ---------------------------- ------------------------------------------------------- -----------…
  3. Rev. Proc. 2015-36 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance …
    IRCRevenue ProceduresJul 6, 2015
    …cceptability of the form of pre-approved plans were set forth in Rev. Proc. 2011–49 (as modified by Ann. 2012–3, 2012–4 I.R.B. 335; Ann. 2013–37, 2013–34 I.R.B. 155; Ann. 2014–4, 2014–7 I.R.B. 523; Ann. 2014–41, 2014– 52 I.R.B. 979; and Rev. Proc. 2015–6, 2015–1 I.R.B. 194). Sections 6.03(4) and 16.03(4) of Rev. Proc. …
  4. T.C. Memo. 2005-171 — Sylvia A. Duncan v. Commissioner
    IRCCourt RulingsJul 12, 2005
    … petitioner and to the Internal Revenue Service (IRS) on a Form 1099-R, Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for 2001 as a taxable distribution of $22,441.43 to petitioner. Petitioner reported the USAA SIP distribution on her Form 1040, U.S. Individ…
  5. PLR 200818018 — Substantially Equal Payments
    IRCPrivate Letter RulingsMay 2, 2008related by meaning
    to be made not less frequently than annually) during the annuity period, the Contract is an immediate annuity within the meaning of § 72(u)(4). Ruling The Contract constitutes an immediate annuity within the meaning of § 72(u)(4). The rulings contained in this letter are based upon information and representations submi…
  6. T.C. Summary Opinion 2005-108 — Magellean Askew, Jr. v. Commissioner
    IRCCourt RulingsAug 1, 2005
    …able portion of his distribution check. In response, Americo sent petitioner a letter, dated May 9, 2001, requesting petitioner to: (1) Return the policy contract or submit written acknowledgment that the policy had been lost or destroyed, and (2) submit written acknowledgment of the reason or eligibility for a direct …
  7. T.C. Summary Opinion 2005-71 — Vincent A. Suarez, Jr. & Esther Suarez v. Commissioner
    IRCCourt RulingsJun 6, 2005
    …as filed. Petitioners, Victor A. and Esther Suarez, are husband and wife. During the year in issue (2001), they were homeowners of property at 4934 Raffaele Drive, in Sierra Vista, Arizona. In 2001, Victor A. Suarez (hereinafter petitioner) withdrew $33,590 1 from his Individual Retirement Account (IRA). He received th…
  8. PLR 200924046 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJun 12, 2009related by meaning
    u with the analysis of this transaction. I ca n be reached at --------------------- if you or --------- wish to call me on this question. I will be in the office for another hour and a half. ----------- ----------
  9. Treas. Reg. § 1.403(c)-1(d) — Taxability of beneficiary under a nonqualified annuity.
    IRCRegulationsMay 18, 2016related by meaning
    (d) (d) Taxability of beneficiary under a nonqualified annuity on or before August 1, 1969. (d)(1) (1) Except as provided in section 402(d) (relating to taxable years beginning before Janaury 1, 1977), if an employer purchases an annuity contract and if the amounts paid for the contract. (d)(1)(i) (i) On or before Augu…
  10. T.C. Memo. 2011-56 — Delores Chenault v. Commissioner
    IRCCourt RulingsMar 9, 2011related by meaning
    appropriate, a taxpayer may exclude a portion of payments received under the annuity by applying an "exclusion ratio" to- the payments received. Sec. 72(b). .The exclusion ratio is calculated by dividing the taxpayer's "investment in the contract" by the expected return of the annuity contract. Sec. 72(b) (1); see als…
  11. U.S. Tax Court — Val Lanes Recreation Center Corporation v. Commissioner
    IRCCourt RulingsJun 26, 2018
    …the initial °The Court bases its finding on the ESOT's Form 5500 for the plan year ending March 31, 2001; the ESOT's Schedule K-1, Shareholder's Share of Income, Credits, Deductions, etc., for petitioner for the period from October 1, 2000, to March 31, 2001; the ESOT's Schedule K-1 for Essy Management; petitioner's Fo…
  12. PLR 202232012 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsAug 12, 2022related by meaning
    office, a copy of this ruling is being furnished to your authorized representatives. Sincerely, Rebecca L. Baxter Senior Technician Reviewer, Branch 4 Office of Associate Chief Counsel (Financial Institutions and Product s) cc:
  13. Rev. Proc. 2010-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 4, 2010
    …mation letters, etc.: See Rev. Proc. 2010-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
  14. Rev. Proc. 2009-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 5, 2009
    …mation letters, etc.: See Rev. Proc. 2009-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
  15. Ann. 2013-15 — This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to …
    IRCAnnouncementsMar 11, 2013related by meaning
    reserve your right to comment on a matter upon which the Department declines to comment, or by if you wish to waive that right. ADDITIONAL INFORMATION 13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional informati…
  16. Rev. Proc. 2008-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 7, 2008
    …mation letters, etc.: See Rev. Proc. 2008-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
  17. Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
    IRCNoticesDec 15, 2008
    …o § 1.401(a)(4)-8 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535). (2004 C. L.). Rev. Rul. 2001-30, 2001-2 C.B. 46. (2004 C. L.). Amendments to § 1.401(a)(4)-9 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg.…
  18. 75 FR 65567 — Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction
    IRCFinal Rules (FR)Oct 26, 2010related by meaning
    icipants, and beneficiaries. DATES: The correction is effective October 26, 2010, and is applicable on July 26, 2007. FOR FURTHER INFORMATION CONTACT: Concerning the regulations, John Tolleris at(202) 622-6060; concerning the regulations as applied to church-related entities, Sherri Edelman or Jason Levine at (202) 283…
  19. Rev. Proc. 2007-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 2, 2007
    …mation letters, etc.: See Rev. Proc. 2007-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
  20. PLR 201105005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsFeb 4, 2011related by meaning
    …the Wi thdrawal Start Date, if the sum of Specified Transactions occurring during a year exceed the Annual Withdrawal Amount and reduces the value of the Specified Assets to zero. Other caus es of termination are death of the Account Owner, failure to pay the Periodic Fee, or other disposition of the Specified Assets. …