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Go to T.C. Memo. 2010-229 (not yet in the library — opens the official source)
73 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2010-200 — Cheryl Elizabeth & Don Edward Hill v. Commissioner
    IRCCourt RulingsSep 13, 2010related by meaning
    t inv Commissioner Section 6404 aspect of th - 17 - tributable to any error or delay by an officer or he IRS in performing a ministerial or managerial .any payment of any tax described in section 6212(a ) that any error or delay in such . payment i s to such officer or employee being erroneous o r performing a minister…
  2. Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44…
    IRCNoticesDec 22, 2014
    on or after January 1, 2010. (2010 C. L.) Final Regulations under § 411(b)(5) were published on October 19, 2010 (75 Fed. Reg. 64123).[5] (2010 C. L.) Notice 2010–77 extends the deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements…
  3. T.C. Memo. 1995-469 — C. Merritt & Dorothy Pumphrey v. Commissioner
    IRCCourt RulingsOct 3, 1995related by meaning
    …ion qualified for tax-free rollover treatment under section 402(a)(5); Brown v. Commissioner , T.C. Memo. 1995-93 (same); cf. supra with T.C. Memo. 1993-561. - 13 - 10 It would appear that such stipulation would also affect the amount of the excise tax under sec. 4980A. We leave this matter to the parties as part of th…
  4. Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2012
    on or after January 1, 2010. (2010 C. L.) Final Regulations under § 411(b)(5) were published on October 19, 2010 (75 Fed. Reg. 64123).[8] (2010 C. L.) Notice 2010-77, 2010-51 I.R.B. 851, extends the deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to …
  5. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
    IRCCourt RulingsMar 31, 2015related by meaning
    petitioners may wish to submit, any new collection alternative that petitioners may wish to propose, and any asserted change in circumstances. - 40 - [*40] We have considered the parties' remaining arguments and, to the extent not discussed above, conclude that those arguments are irrelevant, moot, or without merit. Fo…
  6. Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2011
    le performing qualified military service. (2010 C. L.) Notice 2010-15, 2010-6 I.R.B. 390, provides guidance regarding HEART Act § 104(b). (2010 C. L.) Section 105(b)(1) of the HEART Act added § 414(u)(12) with respect to the treatment of differential wage payments during the period a person, while on active duty, is pe…
  7. T.C. Memo. 2012-166 — Todd R. & Andrea Pedersen v. Commissioner
    IRCCourt RulingsJun 13, 2012related by meaning
    ion of the stock in an S corporation), nor the penalties determined by respondent. - 27 - For the reasons stated, Appropriate orders will be issued in docket Nos. 6000-09 and 6449-09, and decisions will be entered for petitioners in docket Nos. 5999-09., 6290-09, 6303-09, and 12128-09.
  8. Notice 2010-24 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesMar 22, 2010
    …Years Beginning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% March 2010 4.39 3.95 4.61 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-mon…
  9. Notice 2010-61 — Weighted average interest-rate update; corporate bond indices; 30-year Treasury securities; segment rates.This notice contains updates for the corporate bond w…
    IRCNoticesOct 4, 2010
    …s Beginning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% September 2010 4.30 3.87 4.52 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-mon…
  10. T.C. Memo. 2011-105 — Mark E. Warmoth v. Commissioner
    IRCCourt RulingsMay 19, 2011related by meaning
    l T.C. Memo. 2011-105 UNITED STATES TAX COURT WEEKEND WARRIOR TRAILERS, INC. , ET AL . , i Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6984-08, 6997-08, Filed May 19, 2011. 15166-08. Pietro E. Canestrelli and Stanley A. Harter, for petitioners. Heather K. McCluskey and Monica D. Gingras, for…
  11. Notice 2010-78 — 2011 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2011, applicable to the…
    IRCNoticesDec 6, 2010
    …he cost-of-living indexes for the quarter ended Sept. 30, 2009, and for the quarter ended Sept. 30, 2010, were both less than the cost-of-living index for the quarter ended Sept. 30, 2008, and that the cost-of-living index for the quarter ended Sept. 30, 2010, is greater than the cost-of-living index for the quarter en…
  12. T.C. Memo. 2022-69 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJul 6, 2022related by meaning
    husband only. The notices of deficiency also determined accuracy-re lated penalties under section 6662, but respondent has conceded the penalties . 3 [* 3 ] After a corporate reorganization in 2004, TEOHC informed petitioner that it wished to buy out his interests. Following lengthy negotiations , TEOHC a greed to pay…
  13. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020related by meaning
    … T.C. 85, 101 (2004); Keller v. Commissioner, 568 F.3d 710, 718 (9th Cir. 2009), aff'g in part T.C. Memo. 2006-166, and aff'g in part, vacating in part decisions in related cases. Goldberg resided in Illinois when he filed his petition. Therefore our decision will not be appealable to the First, Eighth, or Ninth Circui…