78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCProposed Rules (FR)Proposed Mar 21, 2013
…s defined in the employer shared responsibility provisions under Code section 4980H.
On February 9, 2012, the Departments issued guidance [3] outlining various approaches under consideration with respect to both the 90-day waiting period limitation and the employer shared responsibility provisions under Code section 49…
IRCCourt RulingsSep 25, 2019related by meaning
…scribed any expenditure that would qualify for a
2013 deduction or credit. In opposing a motion for summary judgment, the
nonmovant may not rest upon the mere allegations or denials in his pleadings but
instead must set forth specific facts showing that there is a genuine dispute for
trial. Rule 121(d); see Sundstrand …
IRCCourt RulingsFeb 10, 1997related by meaning
onsider its Opinion reported as Lucky Stores, Inc., & Subs. v.
Commissioner
, 107 T.C. 1 (1996). The Opinion is incorporated
herein by this reference. Except where otherwise noted, all Rule references are to the
Tax Court Rules of Practice and Procedure. All section
references are to sections of the Internal Revenue Co…
IRCCourt RulingsFeb 7, 2013related by meaning
ner, the taxpayer must demonstrate that the Commissioner's deficiency
assessment lacks a rational foundation or is arbitrary and excessive. Tinsman v. Commissioner, T.C. Memo. 2000-55.
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Section 61(a) includes in gross income all income from whatever source
derived, including, but not limited to, interest. Sec. 61(…
IRCCourt RulingsMay 19, 2011related by meaning
Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Either party may move for
summary adjudication upon all or any part of the legal issues in controversy. Rule 121(a). Full or partial summary judgment is
appropriate where the record shows that there is no genuine issue
as to any material fact and that a decisi…
Notice 2013-2 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesFeb 4, 2013
…Segment Rates
First Segment Second Segment Third Segment
1.62 4.40 5.45 For plan years beginning in 2012, the 24-month average segment rates determined under § 430(h)(2)(C)(iv) must be not less than 90% nor greater than 110% of the 25-year average segment rates. Pursuant to Notice 2012-55, 2012-36 I.R.B. 332, the first…
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…
IRCCourt RulingsDec 11, 2003related by meaning
f section 6501,
1
section 6651(a)(1),
2
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2
(...continued)
(2003) ; Janpol v. Commissioner
, 102 T.C. 499, 503, 505 (1994);
Beard v. Commissioner , 82 T.C. 766, 780 (1984), affd. per curiam
793 F.2d 139 (6th Cir. 1986) ; Unroe v. Commissioner
, T.C. Memo.
1985-149; Counts v. Commissioner
, T.C. Memo. 1984-561, aff…
IRCCourt RulingsNov 7, 1996related by meaning
is written, and, even if
petitioner's argument might accord with good policy, we are not
at liberty to rewrite such section because we might deem its effects susceptible of improvement. Commissioner v. Lundy
, 516
U.S.
116 S. Ct. 647, 656-657 (Jan. 17, 1996) (citing
Badaracco v. Commissioner
, 464 U.S. 386, 398 (1984))…
IRCCourt RulingsJan 17, 2024related by meaning
…pply to . . . [section] 4973.”
On November 1, 2023, respondent filed the instant Motion for
Partial Summary Judgment. He contends that the exaction imposed by
section 4973 is a “tax” and not a “penalty” to which section 6751(b) c ould
apply. On November 2 8 , 2023, p etitioner filed a Response oppos ing the
Motion .
Di…
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
the Code. Both sections 18 and 19 describe generally the effect of § 7805(b) relief.
Generally applied retroactively to modify or revoke prior TAM
.03 A holding that modifies or revokes a holding in a prior TAM is applied retroactively, with one exception. If the new holding is less favorable to the taxpayer than the e…
IRCCourt RulingsApr 2, 2020related by meaning
e conditions named in section 6404(e)(1) are met. The word "may"
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[*18] signifies that Congress has conferred discretion on the Secretary of the Treasury. C[ Porter v. Commissioner, 132 T.C. 203, 206-208 (2009), abrogating
Butler v. Commissioner, 114 T.C. 276 (2000); see also id. at 237-238 (Gustafson,
J., dissen…
T.C. Memo. 2019-145 — Jane M. Lassek, Petitioner and Michael E. Smith, Intervenor v. Commissioner IRCCourt RulingsOct 28, 2019
…collection action. Petitioner
concedes that she is liable for the overreported income tax withheld.
2012 Underpayment
In 2012 petitioner took an $11,000 taxable distribution from her section
401(k) retirement plan account, and intervenor took a $23,510 distribution from
his section 401(k) retirement plan account, $23,4…
79 FR 10296 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCFinal Rules (FR)Feb 24, 2014
…(3)(iii), and 45 CFR 146.111(a)(3)(iii).
Back to Citation
4.
Department of Labor Technical Release 2012-01, IRS Notice 2012-17, and HHS FAQs issued February 9, 2012.
Back to Citation
5.
Department of Labor Technical Release 2012-02, IRS Notice 2012-59, and HHS FAQs issued August 31, 2012.
Back to Citation
6.
See 26…
IRCCourt RulingsNov 25, 2009related by meaning
t affect the tax treatment
- 5
under the Internal, Revenue Code . See sec . 7701(j)(5) ("No
provision of law not contained in this title [the internal Revenue Code] shall apply for purposes of determining the
treatment under this title of the Thrift Savings Fund or any
contribution to, or distribution from, such Fund .…
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013
to taxable years beginning on or after January 1, 2012. The IRS and the Treasury Department received numerous written comments in response to the 2011 temporary and proposed regulations and held a public hearing on May 9, 2012. After considering these comments and the statements at the public hearing, the IRS and the T…
IRCCourt RulingsDec 30, 2013related by meaning
ss otherwise indicated, all section references are to the Internal
Revenue Code (Code) in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. All monetary amounts are
(continued...)
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deficiency of $14,177 and an increased accuracy-related penalty of $3,435. A…
IRCCourt RulingsFeb 28, 2024related by meaning
y Judgment Standard
The purpose of summary judgment is to expedite litigation and
avoid costly, unnecessary, and time-consuming trials. See Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). We may grant summary
judgment when there is no genuine dispute of material fact and a decision may be rendered as a matte…
Rev. Rul. 2004-65 — Post-retirement health benefits; waiver. This ruling holds that an employer has reduced retiree health coverage, within the meaning of section 420(c)(2)(E) of … IRCRevenue RulingsJul 6, 2004related by meaning
INCOME TAX
Rev. Rul. 2004-63 Rev. Rul. 2004-63
Special use value; farms; interest rates. The 2004 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.
Rev. Rul. 2004-66 Rev. Rul. 2004-66
Fede…