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Go to T.C. Memo. 2017-60 (not yet in the library — opens the official source)
65 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. Notice 2017-27 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2017 used under § 417(e)(3)(D), the 24…
    IRCNoticesMay 8, 2017
    …ATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for April 2017 without adjustment for the 25-year average segment rate limits are as follows: Applicable Month First Segment Second Segment Third Segment April 2017 1.65 3.82 4.76 Based on § 430(h)(2)(C)(iv), the 24-month averages…
  2. T.C. Memo. 2017-112 — Whistleblower 19860-15W v. Commissioner
    IRCCourt RulingsJun 13, 2017related by meaning
    to the January 2007 letter and that the representations in the court filing were true, we conclude that this information was not new information that could give this Court jurisdiction to consider his claim. The letter's primary purpose was requesting a payout based on "the materiality of the submissions * * * previous…
  3. Notice 2017-34 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2017 used under § 417(e)(3)(D), the 24-…
    IRCNoticesJun 26, 2017
    …RATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for June 2017 without adjustment for the 25-year average segment rate limits are as follows: Applicable Month First Segment Second Segment Third Segment June 2017 1.71 3.83 4.75 Based on § 430(h)(2)(C)(iv), the 24-month averages …
  4. T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip…
    IRCTreasury DecisionsNov 27, 2006related by meaning
    vide an applicable notice or to make a participant election merely because the notice or election was not in writing or written form. Special Analyses It has been determined that this Treasury Decision is not a significant regulatory action as defined in Executive Order 12866. Therefore a regulatory assessment is not r…
  5. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
    IRCCourt RulingsMar 31, 2015related by meaning
    …d and balanced decision, the Court will not reweigh the equities. Id.; Lipson v. Commissioner, T.C. Memo. 2012-252, at *9 (citing Fib Below Sales & Mktg., Inc. v. United States, 497 F.3d 828, 830 (8th Cir. 2007)). IRM pt. 5.14.1.4(4) (June 1, 2010) states: "Installment agreements must reflect taxpayers' ability to pay …