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81. Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)…
    IRCNoticesDec 23, 2024
    …ovides guidance with respect to this optional provision. Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts (Notice 2024-22, 2024-6 IRB 662). Under section 127 of the SECURE 2.0 Act, plans may implement pension-…
82. 72 T.C. 377 — La Mastro v. Commissioner
    IRCCourt RulingsMay 23, 1979related by meaning
    ld require the inclusion of some amount, as a human capital investment, in determining the value of his personal services rendered to the corporation. For a variety of reasons, we decline to adopt such a rule. It is well settled that the individual identities of different taxable entities must be respected. Burnet v. C…
83. Rev. Rul. 2019-6 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsApr 1, 2019
    …1970 2037 121,068 1971 2038 122,376 1972 2039 123,660 1973 2040 124,884 1974 2041 126,000 1975 2042 127,008 1976 2043 127,884 1977 2044 128,640 1978 2045 129,384 1979 2046 130,128 1980 2047 130,776 1981 2048 131,328 1982 2049 131,784 1983 2050 132,192 1984 2051 132,600 1985 2052 132,768 1986 and Later 2053 and Later 13…
84. T.D. 9331 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations …
    IRCTreasury DecisionsAug 6, 2007related by meaning
    …; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2007. T.D. 9329 T.D. 9329 Final regulations under section 1502 of the Code simplify, clarify, or eliminate taxpayer reporting burdens. The…
85. PLR 200548031 — Additional Tax
    IRCPrivate Letter RulingsDec 2, 2005related by meaning
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86. 67 T.C. 131 — Babst Services, Inc. v. Commissioner
    IRCCourt RulingsNov 4, 1976related by meaning
    loyment is for not more than 20 hours in any one week, and employees whose customary employment is for not more than 5 months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who…
87. Treas. Reg. § 1.401(a)-21(a)(2)(ii) — Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
    IRCRegulationsMay 18, 2016
    …(a)(3) and 105; a cafeteria plan under section 125; an educational assistance program under section 127; a qualified transportation fringe program under section 132; an Archer MSA under section 220; or a health savings account under section 223. (a)(2)(iii) (iii) Notices, elections, or consents under individual retirem…
88. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991related by meaning
    tever source derived, including (but not limited to) the following items: ******* (11) Pensions; SEC. 451. GENERAL RULE FOR TAXABLE YEAR OF INCLUSION. (a) General Rule. — The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under th…
89. Treas. Reg. § 1.409A-1(b)(12) — Definitions and covered plans.
    IRCRegulationsMay 18, 2016
    …g solely of educational assistance for the education of the service provider, as defined in section 127(c) and the accompanying regulations, and does not refer to any benefits provided for the education of any other person, including any spouse, child, or other family member of the service provider.
90. 45 T.C. 133 — Jacobs v. Commissioner
    IRCCourt RulingsOct 28, 1965related by meaning
    ifying 16 T.C. 882 (1951), certiorari denied 344 U.S. 874, with Brainard Steel Corporation v. United States, 137 Ct. Cl. 114, 146 F. Supp. 461 (1956). Petitioner argues in the alternative that if Credit, Inc., is denied the deduction in its final taxable period he should be allowed a deduction for (a) amounts actually …
91. Treas. Reg. § 1.414(r)-1(c)(5) — Requirements applicable to qualified separate lines of business.
    IRCRegulationsSep 9, 2016
    …siness include, but are not limited to, sections 79(d)(3), 105(h), 117(d)(3), 120(c)(2), 125(g)(3), 127(b)(2), 129(d)(3), 132, 195, 401(a)(3) (as in effect on September 1, 1974), 414(q)(4), 501(c)(17)(A)(ii), 501(c)(17)(B)(iii), 501(c)(18)(B), and 505(b)(1)(A).
92. T.C. Memo. 2024-16 — Lonnie Wayne Hubbard v. Commissioner
    IRCCourt RulingsFeb 6, 2024related by meaning
    int bank account. Finally, he emphasizes his history of paying his income tax from 2002 through 2015. 4 [* 4 ] Discussion I. Summary Judgment Standard The purpose of summary judgment is to expedite litigation and avoid costly, time-consuming, and unnecessary trials. Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1…
93. Treas. Reg. § 1.501(c)(9)-6(b) — Voluntary employees' beneficiary associations; benefits includible in gross income.
    IRCRegulationsJul 12, 2016
    …t of itself mean that such benefits are eligible for the exclusion of either section 117 or section 127 of the Code.
94. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
    IRCProposed Rules (FR)Proposed Sep 24, 2007related by meaning
    ties), Internal Revenue Service. However, personnel from other offices of the IRS and Treasury Department participated in their development. * * * * * [1] See Rev. Rul. 2005-55, 2005-2 C.B. 284, and Rev. Rul. 2005-24, 2005-1 C.B. 892, see §601.601(d)(2)(ii)(b) (section 105(b) exclusion only applicable to reimbursements…