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82 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    (2009)). Section 4973 is captioned “Tax on excess c ontributions to c ertain t ax-f avored a ccounts and a nnuities.” Section 4973(a) , captioned “Tax i mposed,” imposes , in the case of six different types of tax-favored accounts , “ a tax in an amount equal to 6 percent of the amount of the excess contributions to su…
  2. 82 FR 47792 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Oct 13, 2017related by meaning
    C. 9701). List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45…