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Go to T.C. Memo. 2019-56 (not yet in the library — opens the official source)
80 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2024-67 — Fabricio Moran v. Commissioner
    IRCCourt RulingsJun 17, 2024related by meaning
    1 , we ordered p etitioner to show cause why the “small tax case ” designation should not be rem oved. When he failed to respond , we issued an O rder on May 18, 2023, remov ing the “small tax case ” designation and directing that the case be processed as a regular tax case. 3 [* 3 ] The case was set for trial in Washi…
  2. Notice 2018-2 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen…
    IRCNoticesJan 8, 2018
    ….org/Files/Research/Exp-Study/mortality-improvement-scale-mp-2017.pdf). STATIC MORTALITY TABLES FOR 2019 The static mortality tables that apply under § 430(h)(3)(A) for valuation dates occurring during 2019 are set forth in the appendix to this notice. The mortality rates in these tables have been developed from the ba…
  3. T.C. Summary Opinion 2013-8 — Michelle Amy McKinnon v. Commissioner
    IRCCourt RulingsFeb 7, 2013related by meaning
    …assessment lacks a rational foundation or is arbitrary and excessive. Tinsman v. Commissioner, T.C. Memo. 2000-55. - 8 - Section 61(a) includes in gross income all income from whatever source derived, including, but not limited to, interest. Sec. 61(a)(4). Respondent determined in his notice of deficiency that petition…
  4. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    …, the $22,222 of DDR is not deductible for L’s 2020 taxable year or any other taxable year. For L’s 2019 taxable year, the $500,000 deduction limit for 2019 is applied first to O’s $200,000 of AIR for 2019. Because the deduction limit is greater than the AIR, L may deduct the entire $200,000 of AIR paid in 2019. The $5…
  5. T.C. Memo. 1995-470 — Harold L. & Gladys M. Humberson v. Commissioner
    IRCCourt RulingsOct 3, 1995related by meaning
    income tax return. Although the Court can appreciate petitioners' frustration, we must nevertheless note that matters involving interest do not, as a general rule, fall within the scope of this Court's jurisdiction. Perkins v. Commissioner , 92 T.C. 749, 752 (1989); LTV Corp. v. Commissioner , 64 T.C. 589, 597 (1975); …
  6. T.C. Memo. 2022-69 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJul 6, 2022
    … 60 (2012) ; Flora v. Commissioner, 47 T.C. 410, 413 (1967) ; see also Martin v. Commissioner, T.C. Memo. 2021-35, 121 T.C.M. (CCH) 1237, 1242; Larkin v. Commissioner, T.C. Memo. 2020-70, 119 T.C.M. (CCH) 1485, 1499, aff’d per curiam , 2022 WL 994768 (D.C. Cir. Apr. 1, 2022) ; McMillan v. Commissioner, T.C. Memo. 2019-…
  7. T.C. Memo. 2014-106 — Whistleblower 10949-13W v. Commissioner
    IRCCourt RulingsJun 4, 2014related by meaning
    hey would establish that respondent proceeded against the targets using information the whistleblower provided after December 20, 2006. If these facts are established, the whistleblower is entitled to judicial review of respondent's award determination. We hold, consistent with the rationale of Dacosta, that this Court…
  8. 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…
  9. 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…
  10. T.C. Memo. 1998-203 — Ramon A. & Bertha E. Garcia v. Commissioner
    IRCCourt RulingsJun 3, 1998
    a tax professional. Cf. Streber v. Commissioner , 138 F.3d 216 (5th Cir. 1998), revg. T.C. Memo. 1995-601; Reser v. Commissioner , 112 F.3d 1258 (5th Cir. 1997), affg. in part and revg. in part and remanding T.C. Memo. 1995-572; Chamberlain v. Commissioner , 66 F.3d 729 (5th Cir. 1995), affg. in part revg. in part T.C.…
  11. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…
  12. 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.…
  13. 89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCFinal Rules (FR)Dec 11, 2024
    axpayer applies the 2016 and 2019 section 987 regulations pursuant to paragraph (c)(1) of this section, the taxpayer may choose ( printed page 100223) to apply the 2016 and 2019 section 987 regulations to any section 987 QBU (within the meaning of prior § 1.987-1(b)(2)) that the taxpayer did not directly or indirectly …
  14. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984related by meaning
    shall not apply to amounts described in clause (ii) of subparagraph (A) of section 72(mX5) to the extent that section 72(mX5) applies to such amounts. (J) Unrealized appreciation op employer securities. — In the case of any distribution including securities of the employer corporation which, without regard to the requi…
  15. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    A-IA-Report-Online.pdf. Back to Citation 488.   Investment Adviser Association, 2019 Investment Management Compliance Testing Survey, (June 18, 2019), https://higherlogicdownload.s3.amazonaws.com/​INVESTMENTADVISER/​aa03843e-7981-46b2-aa49-c572f2ddb7e8/​UploadedImages/​about/​190618_​IMCTS_​slides_​after_​webcast_​edit…
  16. Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione…
    IRCRevenue ProceduresJan 2, 2013related by meaning
    ed do not apply to requests for any documents to the extent § 6104 applies. Statement identifying information to be deleted from public inspection .04 The text of a TAM subject to § 6110(a) may be open to public inspection. The Service deletes certain information from the text before it is made available for inspection…
  17. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023
    …7T, as contained in 26 CFR in part 1 in effect on April 1, 2017 (until they were revoked on May 13, 2019). (iii) Sections 1.987-2(c)(9) and 1.987-4(c)(2) and (f), as contained in 26 CFR in part 1 in effect on April 1, 2020 (beginning on May 13, 2019). (iv) Sections 1.987-1T (other than §§ 1.987-1T(g)(2)(i)(B) and (g)(3…
  18. 88 FR 7236 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Feb 2, 2023
    …olumbia, and an additional three states (Colorado, Michigan, and Nevada) moved to intervene in June 2019. Back to Citation 28.   California v. Azar, 281 F. Supp. 3d 806 (N.D. Cal. 2017), affirmed, 911 F.3d 558 (9th Cir. 2018). Back to Citation 29.   See Pennsylvania v. Trump, 281 F. Supp. 3d 553 (E.D. Pa. 2017), affirm…
  19. T.C. Summary Opinion 2017-72 — Kevin C. Harris & Teresa A. Harris v. Commissioner
    IRCCourt RulingsSep 7, 2017related by meaning
    ies only to claims for abatement of interest filed with the IRS after December 18, 2015. Consolidated Appropriations Act, 2016, sec. 421(b). The - 9 - Harrises have not shown that they filed a claim with the IRS for abatement of interest. Thus they have not proven that the 2015 amendment applies. The Court has no juris…
  20. 87 FR 31133 — Annual Information Return/Reports
    IRCFinal Rules (FR)May 23, 2022
    of 1,366. PGBC 2019 Pension Insurance Data Tables. https://www.pbgc.gov/​sites/​default/​files/​2019_​pension_​data_​tables.pdf. Back to Citation 28.  Employee Benefits Security Administration. “Private Pension Plan Bulletin, Abstract of 2019 Form 5500 Annual Report.” (2021). The 2019 Form 5500 data set is the most re…