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Go to T.C. Memo. 1994-514 (not yet in the library — opens the official source)
67 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2003-32 — Howard E. Clendenen v. Commissioner
    IRCCourt RulingsFeb 12, 2003related by meaning
    … our opinion. Howard E. Clendenen, Inc. v. Commissioner , 207 F.3d 1071 (8th Cir. 2000), affg. T.C. Memo. 1998-318. On March 5, 2002, respondent filed a motion for entry of decision in each of these cases, moving that the Court enter a decision pursuant to the stipulations filed by the parties. 2 - 7 - 2 (...continued)…
  2. T.C. Memo. 2011-56 — Delores Chenault v. Commissioner
    IRCCourt RulingsMar 9, 2011related by meaning
    JMP T.C. Memo. 2011-56 UNITED STATES TAX COURT DELORES CHENAULT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent I Docket No. 22806209L. Filed March^9, 2011. Delores Chenault, pro se. John S. Hi~t-t ind Mayer Y. Silber, for' respondent. MEMORANDUM OPINION LARO, Judge: Petitioner petitioned the Court under se…
  3. T.C. Memo. 2000-137 — Alton F. Emerson v. Commissioner
    IRCCourt RulingsApr 12, 2000related by meaning
    T.C. Memo. 2000-137 UNITED STATES TAX COURT ALTON F. EMERSON, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6276-99. Filed April 12, 2000. Alton F. Emerson, pro se. Felicia L. Branch , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge : Respondent determined deficiencies in an…
  4. Treas. Reg. § 1.401(a)(4)-13(c)(6) — Effective dates and fresh-start rules.
    IRCRegulationsMay 18, 2016
    …lied by the employee's years of service for Employer X up to 40. (b) For plan years beginning after 1994, Employer X amends the plan formula to provide a normal retirement benefit of 0.75 percent of average annual compensation up to covered compensation multiplied by the employee's total years of service for Employer X…
  5. PLR 200118016 — Notification of Secretary of Labor
    IRCPrivate Letter RulingsMay 4, 2001related by meaning
    …30-00/CC:TEGE:EB:QP1 UILC: 4975.07-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR Area Counsel (TE/GE), Pacific Coast/Central Mountain Area Attn: Laura Beth Heisen FROM: Michael Roach, Chief CC:TEGE:EB:QP1 SUBJECT: Adequacy of Department of Labor Notification Pursuant to I.R.C. §4975(h)…
  6. 111 T.C. No. 20 — Dona Elizabeth Conway v. Commissioner
    IRCCourt RulingsDec 30, 1998
    e home. In 1994, petitioner paid a $10,000 consulting fee relating to a family business plan and to the acquisition and the sale of personal property. In 1994, petitioner received $5,149 as a distribution from an individual retirement account (IRA) that petitioner maintained at Great-West Life & Annuity Insurance Co. (…
  7. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017related by meaning
    v. Commissioner, T.C. Memo. 1996-354); Milner v. Commissioner, T.C. Memo. 2004-111; Gallagher v. Commissioner, T.C. Memo. 2001-34; Robertson v. - 8 - [*8] Commissioner, T.C. Memo. 2000-100, af[d, 15 F. App'x 467 (9th Cir. 2001). While we acknowledge and are sympathetic to petitioner's financial straits, we have no aut…