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Go to Notice 2018-73 (not yet in the library — opens the official source)
62 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. REG-148326-05 — Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section…
    IRCProposed Rules (FR)Proposed Dec 22, 2008
    …pothetical underpayment for 2020. Example 2. The facts are the same as in Example 1, except that in 2018, Employee N had an excess charitable contribution the deduction of which was not permitted under section 170(b), and which was carried over to subsequent taxable years under section 170(d). For purposes of determini…
  2. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025
    …the federal income tax withheld on the wages and the IR A distributions. T he IRS sent petitioner a notice based on the SFR , dated November 8, 2021, informing her that (1) the IRS had not received her 2018 return and (2) if she did not file it by December 8, 2021, the IRS would assess her proposed 2018 liability using…