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66 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. Notice 2005-87 — Application of regulations under section 415; plan amendments. This notice provides that when the final regulations under section 415 of the Code are published…
    IRCNoticesDec 12, 2005related by meaning
    tral Laborers' Pension Fund v. Heinz, 541 U.S. 739 (2004). Rev. Proc. 2005-23 modified. EXEMPT ORGANIZATIONS Announcement 2005-89 Announcement 2005-89 A list is provided of organizations now classified as private foundations. ADMINISTRATIVE Rev. Proc. 2005-75 Rev. Proc. 2005-75 This procedure provides guidance concerni…
  2. PLR 199912002 — Year of Deduction
    IRCPrivate Letter RulingsMar 26, 1999
    ion arrangements. Rev. Rul. 60-31, Situations 1-3 , 1960-1 C.B. 174, holds that a mere promise to pay, not represented by notes or secured in any way, does not constitute receipt of income within the meaning of the cash receipts and disbursements method of accounting. See also, Rev. Rul. 69-650, 1969-2 C.B. 106, and Re…
  3. 143 T.C. No. 11 — Dennis E. Bohner v. Commissioner
    IRCCourt RulingsSep 23, 2014related by meaning
    …pinion a majority of the Court candidly states that "there is no specific provision in the Internal Revenue Code concerning whether a qualified trust must accept a rollover that is an indirect
  4. PLR 199910006 — Deferred Compensation
    IRCPrivate Letter RulingsMar 12, 1999
    …he taxpayer's control of its receipt is subject to substantial limitations or restrictions. Various revenue rulings have considered the tax consequences of nonqualified deferred compensation arrangements. Rev. Rul. 60-31, Situations 1-3 , 1960-1 C.B. 174, holds that a mere promise to pay, not represented by notes or se…
  5. 63 T.C. 621 — Packard v. Commissioner
    IRCCourt RulingsMar 11, 1975related by meaning
    … therein. In Andrew A. Sandor, 62 T.C. 469,481 (1974), we stated: The purpose of the publication of revenue rulings is to publish the official interpretation of the Revenue Service of certain laws as applied to certain circumstances in order to promote uniform application of the tax laws by Service employees and to adv…
  6. 58 T.C. 115 — Doing v. Commissioner
    IRCCourt RulingsApr 25, 1972
    …at the distribution of all funds of a pension trust to the employee participants, each of whom has previously executed and who thereafter carries out a legally enforceable agreement to pay over his distributive share to a new pension trust which, like the former, constitutes a qualified trust under section 401(a) of th…