Notice 2015-24 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2015 used under § 417(e)(3)(D), the… IRCNoticesMar 30, 2015
th
First Segment
Second Segment
Third Segment
2014
March
2015
4.99
6.32
6.99
2015
March
2015
4.72
6.11
6.81
30-YEAR TREASURY SECURITIES INTEREST RATES Generally for plan years beginning after 2007, § 431 specifies the minimum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B)…
Notice 2015-42 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2015 used under § 417(e)(3)(D), the 24-… IRCNoticesJun 29, 2015
onth
First Segment
Second Segment
Third Segment
2014
June
2015
4.99
6.32
6.99
2015
June
2015
4.72
6.11
6.81
30-YEAR TREASURY SECURITIES INTEREST RATES Generally for plan years beginning after 2007, § 431 specifies the minimum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B)…
IRCCourt RulingsAug 31, 2021related by meaning
… in so concluding. See Pough v.
Commissioner , 135 T.C. 344, 352 (2010).
Considering the foregoing, summary judgment for respondent is appropriate
in this matter .
We have considered all of the arguments that the parties made , and to the
extent they are not addressed herein, we consider them to be moot, irrelevant, or…
IRCCourt RulingsAug 16, 2005related by meaning
2000-15, 2000-
(continued...)
actual knowledge of the factual basis for the 10-percent
additional tax pursuant to section 72(t), and he cannot rely on ignorance of the law for relief from liability. Mitchell v.
Commissioner
, 292 F.3d 800, 803-806 (D.C. Cir. 2002), affg. T.C.
Memo. 2000-332. Regardless of whether the t…
IRCCourt RulingsSep 28, 2011related by meaning
…situation. Only
Congress can change the statute.
Accordingly, we will grant respondent's motion for summary
judgment.
To reflect the foregoing,
An appropriate order and
decision will be entered.
2Petitioner states: "I don't understand all the laws of
government but one thing I do understand and can't believe is
that th…
Ann. 2014-41 — This announcement extends to June 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit… IRCAnnouncementsDec 22, 2014
Announcement 2014–41
This announcement extends to June 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle. This announcement also provides a two day extension (from Saturday, January …
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…
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…
IRCPrivate Letter RulingsOct 2, 2015
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 201540014
Release Date: 10/2/2015
414.09-00
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Third Party Communication: None
Da…
IRCCourt RulingsMar 5, 2018related by meaning
…umma Holdings, Inc. v. Commissioner
(Summa II), 848 F.3d 779, 781 (6th Cir. 2017), rev'g T.C. Memo. 2015-119, the
Sixth Circuit--in the course of reversing our decision in a case nearly identical to
this one--warned that a court that construes the Tax Code against its language and
in favor of judge-made doctrine acts l…
Rev. Rul. 2009-40 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in … IRCRevenue RulingsDec 28, 2009related by meaning
Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004.
REG-111833-99 REG-111833-99 Proposed regulations under section 7430 of the Code relate to awards of administrative costs and attorneys fees to conform the regulations to the amendments made in the …
IRCCourt RulingsSep 30, 2003related by meaning
t for payment of an assessed
deficiency and the bank trustee paid the money directly to the
IRS. Former section 72(m)(5) differed from current section 72(t), particularly in that the former did not include the list
of specific exceptions to tax set forth in section 72(t)(2).
Swihart v. Commissioner
, T.C. Memo. 1998-40…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
…de additional comments. That proposal was withdrawn, and the Department issued a second proposal in 2015 along with related proposed prohibited transaction exemptions and proposed amendments to existing exemptions. 80 FR 21928 (Apr. 20, 2015). The 2015 proposal and proposed related exemptions initially provided for 75-…
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 .…