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80 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. T.C. Summary Opinion 2006-184 — William Edward & Patricia Marie Colombell v. Commissioner
    IRCCourt RulingsNov 30, 2006related by meaning
    ted States , 68 Fed. Cl. 177, 188 (2005) (quoting Marsh & McLennan Cos. v. United States , supra , at 1381). Rather, we must apply the language of the relevant provisions, as written. See Commissioner v. Lundy , 516 U.S. 235, 252 (1996) (courts are “bound by the language of the statute as it is written”); Badaracco v. …
  2. PLR 200226001 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJun 28, 2002
    …version occurs until the employer is in receipt of such excess amounts. H.R. Rep. No. 99426 at 756 (1985) (1986-3 C.B. Vol. 2 at 756) states in this regard: However if assets remain in a defined benefit plan upon plan termination as a result of actuarial error, then after the plan has satisfied all liabilities those as…
  3. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987related by meaning
    amended and in effect during the years in issue. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. Our references to secs. 371 and 372 of the Judicial Code are to those sections as in effect during 1980 and 1981. Sec. 372 of the Judicial Code was amended twice by acts…
  4. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …e UTSA is promulgated by the Uniform Law Commission. S ee generally, Uniform Trade Secrets Act with 1985 Amendments, Nat'l Conference of Commissioners on Uniform State Laws, August 1985. UTSA has been adopted in some form by 48 states. New York and North Carolina are the exceptions. See “Trade Secrets Act.” Uniform Law…
  5. 124 T.C. No. 12 — Charles P. Stepnowski v. Commissioner
    IRCCourt RulingsApr 26, 2005related by meaning
    …ns and to fashion equitable remedies tö resolve these controversies." Simmons v. Commissioner, T.C. Memo. 1995-422; see also Stevens v. Commissioner, T.C. Memo. 1985-192; Wenzel v. Commissioner, T.C. Memo. 1982-595, affd. 707 F.2d 694 (2d Cir. 1983). Rather, in a declaratory judgment action under section 7476, we must …
  6. T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers …
    IRCTreasury DecisionsSep 29, 2003related by meaning
    o 50 hours per application for approval as a custodian with an estimated average of 35 hours for each application submitted to qualify as a custodian. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be sent to the Internal Revenue Service, Attn: IRS Reports Clear…
  7. Ann. 2007-47 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsMay 14, 2007
    …1995 158. Moseley, Hallgarten, Estabrook & Weeden, Inc. One New York Plaza New York, NY 10004 12/10/1985 159. Murphy Favre, Inc. W. 601 Riverside 9th Floor Spokane, WA 99201 8/2/1976 160. Mutual Service Cooperative Two Pine Tree Drive Arden Hills, MN 55112 6/6/1996 161. Myriad Corporation 1400 50th Street West Des Moin…
  8. T.C. Memo. 2017-67 — Sean M. Murray v. Commissioner
    IRCCourt RulingsApr 20, 2017related by meaning
    See Parker v. Commissioner, T.C. Memo. 2012-66, 103 T.C.M. (CCH) 1321, 1323 (finding section 6201(d) inapplicable where the tax- (continued...) - 10 - [*10] Petitioner has not satisfied his burden of proof. He failed in his petition to assign error to any of respondent's determinations, asserting instead that he had no…
  9. Ann. 2006-45 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsJul 31, 2006
    …y Services, Inc. (Nationwide Financial Services, Inc.) One Nationwide Plaza Columbus, OH 43216 9/25/1985 162. Nationwide Credit Union One Nationwide Plaza Columbus, OH 43216 4/13/1978 163. NBC Securities, Inc. 1927 First Avenue North Birmingham, AL 35203 7/16/1996 164. Neuberger & Berman 522 Fifth Ave. New York, NY 100…
  10. Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsSep 12, 2005
    …y Services, Inc. (Nationwide Financial Services, Inc.) One Nationwide Plaza Columbus, OH 43216 9/25/1985 164. Nationwide Credit Union One Nationwide Plaza Columbus, OH 43216 4/13/1978 165. NBC Securities, Inc. 1927 First Avenue North Birmingham, AL 35203 7/16/1996 166. Neuberger & Berman 522 Fifth Ave. New York, NY 100…
  11. T.C. Memo. 1998-407 — Stephen Neal Swihart v. Commissioner
    IRCCourt RulingsNov 13, 1998related by meaning
    …A). See, e.g., Clark v. Commissioner , 101 T.C. 215, 224-225 (1993); Vorwald v. Commissioner , T.C. Memo. 1997-15; - 6 - Hobson v. Commissioner , T.C. Memo. 1996-272; Grow v. Commissioner , T.C. Memo. 1995-594; Wheeler v. Commissioner , T.C. Memo. 1993-561. The language of section 72(t) simply does not differentiate be…
  12. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    …ommissioner , 105 T.C. 396 (1995), affd. 121 F.3d 393 (8th Cir. 1997); Green v. Commissioner , T.C. Memo. 1998-274; Goeden v. Commissioner , T.C. Memo. 1998-18; Wise v. Commissioner , T.C. Memo. 1998-4; Kroposki - 13 - v. Commissioner , T.C. Memo. 1997-563; Moran v. Commissioner , T.C. Memo. 1997-412; Fredrickson v. Co…
  13. 59 T.C. 598; 59 T.C. No. 59 — Thriftimart, Inc. v. Commissioner
    IRCCourt RulingsJan 31, 1973related by meaning
    for any payment of any specific amount to any employee until the conditions of that employee having medical services or being away from work occurred. In Simplified Tax Records, Inc., 41 T.C. 75, 79 (1963), in disallowing a deduction to the taxpayer for a reserve for the estimated future cost of preparing subscribers’ …
  14. T.C. Memo. 2017-132 — Jack Howard Taylor v. Commissioner
    IRCCourt RulingsJul 5, 2017
    …o another. Petitioner reads into this Court's precedent, see, e.g., Tateosian v. Commissioner, T.C. Memo. 2008-101; Mabry v. Commissioner, T.C. Memo. 1985-328; Wiedmaier v. Commissioner, T.C. Memo. 1984-540, aff'd, 774 F.2d 109 (6th Cir. 1985), a requirement that there be a clear, unambiguous formal transfer of a taxpa…
  15. 116 T.C. No. 13 — Kenneth L. Nordtvedt v. Commissioner
    IRCCourt RulingsMar 13, 2001
    …), affd. without published opinion 578 F.2d 1383 (8th 042 Cir. 1978); Bartley v. Commissioner, T.C.·Memo. 1998-322; Ruben v. Commissioner, T.C. Memo. 1987-277; Downing v. Commissioner, T.C. Memo. 1983-97; Warren v. Commissioner, T.C. Memo. 1982-696; Notter v. Commissioner, T.C. Memo. 1982-96; Cunninghman v. Commissione…
  16. 85 T.C. 511; 85 T.C. No. 29 — Reinhardt v. Commissioner
    IRCCourt RulingsSep 30, 1985related by meaning
    nged position or newly stated position or from reclassifying certain individuals as employees for purposes of Federal income tax withholding. S. Rept. 95-1263 (1978), 1978-3 C.B. (Vol. 1) 315, 508. That narrow, specific relief provision for employers has nothing to do with the issue before the Court.
  17. 81 T.C. 91; 81 T.C. No. 8 — Van Kalker v. Commissioner
    IRCCourt RulingsAug 4, 1983
    …ies); Moore v. Commissioner, 71 T.C. 533 (1979) (retail grocery store); Black v. Commissioner, T.C. Memo. 1983-245 (sales of developed real estate); Pilkington v. Commissioner, T.C. Memo. 1983-111 (operation of lounge); Smith v. Commissioner, T.C. Memo. 1983-93 (paint contracting business); Nelson v. Commissioner, T.C.…
  18. T.C. Memo. 2001-317 — Herbert L. & Jennifer L. Whitehead v. Commissioner
    IRCCourt RulingsDec 20, 2001
    …iness use. Sec. 1.274-5T(c)(2)(i) and (ii), Temporary Income Tax Regs., 50 Fed. Reg. 46017 (Nov. 6, 1985). As pertinent here, section 1.274-5T(c)(3)(ii), Temporary Income Tax Regs., 50 Fed. Reg. 46021 (Nov. 6, 1985), entitled “Sampling”, provides a method of substantiation that a taxpayer may use if the taxpayer does n…
  19. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984related by meaning
    act represents reallocated forfeitures, the parties may be able to handle the matter under Rule 155, if that can be done without reopening the record. The Nov. 9,1977, letter stated the reasons for the proposed adverse determination as follows: The final adverse determination letter, dated Mar. 28, 1979, stated in pert…
  20. T.C. Summary Opinion 2002-52 — Daniel R. & Margaret J. Kallmyer v. Commissioner
    IRCCourt RulingsMay 9, 2002related by meaning
    … distributions for the payment of the preexisting tax liability. See Czepiel v. Commissioner , T.C. Memo. 1999-289; cf. Murillo v. Commissioner , T.C. Memo 1998-13 (distributions from retirement accounts forfeited held not subject to the section 72(t) additional tax), affd. without published opinion on other issues 166…