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73 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 68 T.C. 881 — Forsyth Emergency Services, P.A. v. Commissioner
    IRCCourt RulingsSep 12, 1977related by meaning
    …d in the concurring opinion of Myron. Petitioner also cites Ray Cleaners Inc. v. Commissioner, T.C. Memo. 1968-6, as support for retroactive cure. In that case the taxpayer failed to invite several employees to be plan participants in one of the years in issue. The holding results from a finding that the plan was nondi…
  2. Rev. Rul. 2025-2 — Section 401. — Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsJan 13, 2025
    …51 2017 77,880 1952 2018 80,532 1953 2019 83,244 1954 2020 86,052 1955 2022 91,884 1956 2023 95,172 1957 2024 98,616 1958 2025 102,180 1959 2026 105,684 1960 2027 109,140 1961 2028 112,524 1962 2029 115,824 1963 2030 119,100 1964 2031 122,340 1965 2032 125,508 1966 2033 128,580 1967 2034 131,544 1968 2035 134,400 1969 …
  3. Rev. Rul. 2017-5 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsFeb 27, 2017
    …51 2017 77,880 1952 2018 80,496 1953 2019 83,052 1954 2020 85,560 1955 2022 90,372 1956 2023 92,724 1957 2024 94,980 1958 2025 97,152 1959 2026 99,264 1960 2027 101,304 1961 2028 103,296 1962 2029 105,204 1963 2030 107,088 1964 2031 108,924 1965 2032 110,700 1966 2033 112,380 1967 2034 113,940 1968 2035 115,392 1969 20…
  4. T.C. Summary Opinion 2014-18 — Thomas Wesley Alexander & Sylvia Alexander v. Commissioner
    IRCCourt RulingsFeb 26, 2014related by meaning
    …nces of his or her transactions. Bezdjian v. Commissioner, 845 F.2d 217 (9th Cir. 1988), aff'g T.C. Memo. 1987-140; Carlton v. United States, 385 F.2d 238, 243 (5th Cir. 1967) (citing Commissioner v. Duberstein, 363 U.S. 278, 286 (1960)). What actually was done determines the tax treatment of a transaction. Weiss v. St…
  5. Rev. Rul. 2014-3 — 2014 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2014 are provided for use in …
    IRCRevenue RulingsJan 6, 2014
    …51 2017 77,508 1952 2018 79,824 1953 2019 82,092 1954 2020 84,300 1955 2022 88,536 1956 2023 90,600 1957 2024 92,568 1958 2025 94,440 1959 2026 96,264 1960 2027 98,016 1961 2028 99,720 1962 2029 101,328 1963 2030 102,924 1964 2031 104,472 1965 2032 105,948 1966 2033 107,340 1967 2034 108,600 1968 2035 109,764 1969 2036…
  6. 101 T.C. 489; 101 T.C. No. 32 — Powell v. Commissioner
    IRCCourt RulingsNov 29, 1993related by meaning
    aws. As to the precedential value of Memorandum Opinions, see, e.g., Newman v. Commissioner, 68 T.C. 494, 502 n.4 (1977). [Id. at 67; emphasis added.] In light of our restrained articulation in Darby, and particularly its caveat as to a community property situation, we are satisfied that Darby does not compel a decisio…
  7. Rev. Rul. 2007-71 — 2008 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2008 are provided for use in …
    IRCRevenue RulingsDec 10, 2007
    …51 2017 74,820 1952 2018 76,704 1953 2019 78,540 1954 2020 80,328 1955 2022 83,700 1956 2023 85,332 1957 2024 86,880 1958 2025 88,320 1959 2026 89,712 1960 2027 91,044 1961 2028 92,304 1962 2029 93,492 1963 2030 94,656 1964 2031 95,784 1965 2032 96,828 1966 2033 97,788 1967 2034 98,628 1968 2035 99,360 1969 2036 99,984…
  8. Rev. Rul. 2006-60 — 2007 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2007 are provided for use in …
    IRCRevenue RulingsNov 27, 2006
    …51 2017 73,524 1952 2018 75,300 1953 2019 77,004 1954 2020 78,660 1955 2022 81,780 1956 2023 83,280 1957 2024 84,684 1958 2025 86,004 1959 2026 87,264 1960 2027 88,464 1961 2028 89,604 1962 2029 90,660 1963 2030 91,704 1964 2031 92,700 1965 2032 93,612 1966 2033 94,440 1967 2034 95,160 1968 2035 95,760 1969 2036 96,252…
  9. T.C. Memo. 2010-226 — Harry Eugene Mathews v. Commissioner
    IRCCourt RulingsOct 19, 2010related by meaning
    y appropriate case in the future. At the commencement~of trial in this case this Court reminded petitioner of the prior admånishment, reading directly from the earlier opinion as well as stressing that we did not have jurisdiction over the validity of the Texas State court garnishment order. We told petitioner to restr…
  10. T.C. Memo. 2001-9 — WSB Liquidating Corporation v. Commissioner
    IRCCourt RulingsJan 19, 2001
    …eductible personal expenditures of the shareholder. See J.B.S. Enters., Inc. v. Commissioner , T.C. Memo. 1991-254; Greenwood v. Commissioner , T.C. Memo. 1989-368; Frankland Racing Equip., Inc. v. Commissioner , T.C. Memo. 1987-210. These cases concerned situations where the shareholder’s spouse had at no time rendere…
  11. 95 T.C. 132; 95 T.C. No. 11 — Thoburn v. Commissioner
    IRCCourt RulingsAug 13, 1990related by meaning
    h respect to barred years, and we therefore treat petitioners’ motion as one for partial summary judgment. Blount v. Commissioner, 86 T.C. 383 (1986). Unless otherwise indicated, all section and Code references are to the Internal Revenue Code as amended and in effect for the years in issue, and all Rule references are…
  12. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017
    …tory, creating no legally enforceable rights for taxpayers. See, e.g., Greene v. Commissioner, T.C. Memo. 1992-202, 1992 Tax Ct. Memo LEXIS 239; Tucker v. Commissioner, T.C. Memo. 1983-210, 1983 Tax Ct. Memo LEXIS 578; Chapman v. Commissioner, T.C. Memo. 1982-68, 1982 Tax Ct. Memo LEXIS 675; see also Marks v. Commissio…
  13. T.C. Memo. 2007-30 — Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews v. Commissioner
    IRCCourt RulingsFeb 7, 2007related by meaning
    …ur decisions to that effect. See Hansen v. Commissioner , 471 F.3d 1021 (9th Cir. 2006), affg. T.C. Memo. 2004-269; Mortensen v. Commissioner , 440 F.3d 375 (6th Cir. 2006), affg. T.C. Memo. 2004-279; Van Scoten v. Commissioner , 439 F.3d 1243 (10th Cir. 2006), affg. T.C. Memo. 2004-275. Ms. Cochran testified that she …