143 T.C. No. 5 — Parimal H. Shankar & Malti S. Trivedi v. Commissioner IRCCourt RulingsAug 26, 2014
…lan, or a tax exempt organization annuity plan (sec. 403(b)).'" E at
773 (quoting H.R. Rept. No. 93-807, at 126 (1974), 1974-3 C.B. (Supp.) 236,
361).
If petitioners are arguing that the statute discriminates against Mr. Shankar,
who is not himself an active participant but who is married to an active participant,
we a…
80 FR 22004 — Proposed Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Em… ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
to Citation
11.
See
Preamble to PTE 75-1, Part V, 40 FR 50845 (Oct. 31, 1975); ERISA Advisory Opinion 86-12A (March 19, 1986).
Back to Citation
12. Because of this limitation, the Department views it as unnecessary to condition this exemption on the fiduciary's adherence to the impartial conduct standards, including…
IRCCourt RulingsNov 30, 2006
…hts under the plan are forfeitable, was then
found only in the legislative history. See H. Rept. 93-807, at
129 (1974), 1974-3 C.B. (Supp.) 236, 364.
taxpayer with a zero balance in her account. During the 15 years
petitioner worked for Inova, she never once met the threshold for
pension credit contributions, nor was h…
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…
IRCCourt RulingsFeb 8, 2000
…those
individuals who do not. See H. Rept. 93-779, at 127 (1974),
1974-3 C.B. 244, 370; H. Rept. 93-807, at 128 (1974), 1974-3 C.B.
(Supp.) 236, 363 (providing that the deduction for contributions
to individual retirement accounts is to be available only where
an individual “does not participate in any other tax-suppor…
IRCCourt RulingsJul 6, 2022related by meaning
United States Tax Court
T.C. Memo. 2022-69
CLAIR R. COUT URIER, JR. ,
Petitioner
v .
COMMISSIONER OF INTERNAL REVENUE,
Respondent
—————
Docket N o. 19714-16. Filed July 6, 2022.
—————
Alvah Lavar Taylor and Daniel W. Soto , for petitioner.
Laura A. Price, Hilary E. March , Noelle White, Patricia P. Wang , and
Edward T.…
IRCCourt RulingsJul 8, 1980related by meaning
2,300.
All statutory references are to the Internal Revenue Code of 1954 as in effect during the year in issue.
Sec. 6652(c) states in pertinent part: (c) Failure To Report Tips. — In the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips requir…