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Go to Treas. Reg. § 1.471-1 (not yet in the library — opens the official source)
82 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 87 FR 80042 — Exception for Interests Held by Foreign Pension Funds
    IRCFinal Rules (FR)Dec 29, 2022related by meaning
    …artment and the IRS participated in their development. ( printed page 80055) List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1—INCOME TAXES Paragraph 1. The authority citation for par…
  2. T.C. Memo. 2011-56 — Delores Chenault v. Commissioner
    IRCCourt RulingsMar 9, 2011
    …ions 72(a) and 61(a) (9). "As it related to her retirement, the city annuity was to pay petitioner $471.50 per month from January until August 2003 and $483.19 from September until December 2003. Total payments for 2003 of $5,704.56 are calculated by adding 8 months of payments of $471.50, or $3,772, and 4 months of pa…