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63 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000
    …n LL.M. in taxation in 1977, both from New York University School of Law. Petitioners filed a joint 1982 Federal income tax return on which they claimed an investment tax credit arising from Catamount. Catamount was organized in 1982 to purchase energy management systems equipment for installation in certain identified…
  2. Rev. Rul. 2003-83 — Minimum funding; entry age normal; reasonableness. This ruling addresses two situations where the aggregate entry age normal method of funding is not a reasona…
    IRCRevenue RulingsJul 28, 2003related by meaning
    nding method by following the procedures set forth in Rev. Proc. 2000-40, 2000-2 C.B. 357 or Rev. Proc. 2000-41, 2000-2 C.B. 371. DRAFTING INFORMATION The principal author of this revenue ruling is James E. Holland, Jr. of the Employee Plans, Tax Exempt and Government Entities Division. For further information regardin…
  3. Rev. Proc. 2013-4 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    IRCRevenue ProceduresModified Jan 2, 2013related by meaning
    …resenting a taxpayer before the Service. In addition, an unenrolled preparer must file a Form 8821 (Rev. August 2008), Tax Information Authorization, for certain limited employee plans matters.