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92 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 84 FR 49651 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings
    IRCFinal Rules (FR)Sep 23, 2019
    …for— ( 1) Expenses for (or necessary to obtain) medical care that would be deductible under section 213(d), determined without regard to the limitations in section 213(a) (relating to the applicable percentage of adjusted gross income and the recipients of the medical care) provided that, if the recipient of the medica…
  2. T.C. Memo. 2011-31 — Scott Ray Holmes v. Commissioner
    IRCCourt RulingsFeb 1, 2011related by meaning
    ximum sanction under section 6673(a) (1) is appropriate. We shall require petitioner to pay a $25,000 penalty under section 6673(a) (1) in each of the consolidated cases. V. Conclusion We conclude that (1) petitioner is liable for a reduced deficiency and additions to tax for 20Ø4 as respondent conceded, and (2) petiti…
  3. Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2023
    … 18. WHAT ARE THE PROCEDURES FOR REQUESTING § 401(h) AND § 420 DETERMINATION LETTERS? 212 .01 Scope 213 .02 Required information for § 401(h) determination 213 .03 Required information for § 420 determination 213 PART IIB. INTERESTED PARTY AND INTERESTED PERSON NOTICE AND COMMENT SECTION 19A. WHAT RIGHTS TO NOTICE AND …
  4. 141 T.C. No. 19 — Andrew Wayne Roberts v. Commissioner
    IRCCourt RulingsDec 30, 2013related by meaning
    ibutee who must include the withdrawals in income pursuant to VED DEC 3 0 2013 - 2 - I.R.C. sec. 408(d) and that P is liable for the I.R.C. sec. 72(t) additional tax on early distributions from qualified retirement plans. R also determined that P is liable for an accuracy-related penalty under I.R.C. sec. 6662(a) due t…
  5. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020
    …6. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS? 213 .01 General procedures for requesting a letter ruling 213 .02 Specific additional procedures apply to certain letter ruling requests 213 PART IIIB. PROCESSING LETTER RULING REQUESTS SECTION 27. HOW DOES EMPLOYEE PLAN…
  6. 76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Aug 22, 2011related by meaning
    * Paragraphs (a), (b)(1) through (b)(4), and (c) are effective on August 22, 2011. Steven T. Miller, Deputy Commissioner for Services and Enforcement. Approved: July 15, 2011. Emily S. McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2011-21164 Filed 8-19-11; 8:45 am] BILLING CODE 4830-01-P
  7. Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
    IRCRevenue ProceduresJan 3, 2017
    …nt of incorrect amount 210 .10 Refunds of user fees 211 .11 Request for reconsideration of user fee 213 SECTION 31. WHAT ARE THE MAILING ADDRESSES FOR REQUESTING LETTER RULINGS, OPINION LETTERS, ADVISORY LETTERS, DETERMINATION LETTERS, AND VCP COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS? 213 .01 Le…
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. REG-141075-09 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Proposed regulations under section 83 …
    IRCProposed Rules (FR)Proposed Jun 18, 2012related by meaning
    REG-141075-09 Notice of Proposed Rulemaking Property Transferred in Connection with the Performance of Services Under Section 83 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to property transferred in connection wi…
  10. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020related by meaning
    s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
  11. Rev. Rul. 2003-83 — Minimum funding; entry age normal; reasonableness. This ruling addresses two situations where the aggregate entry age normal method of funding is not a reasona…
    IRCRevenue RulingsJul 28, 2003
    …future normal costs under the funding method as of the valuation date. Section 5.01 of Rev. Rul. 81-213 provides that the “actual unfunded liability” as of any valuation date is the excess, if any, of the accrued liability over the actuarial value of assets as of that date. Section 6.01 of Rev. Rul. 81-213 provides tha…
  12. Circular 230 § 10.82(e) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Conference. An authorized representative of the Internal Revenue Service will preside at a conference described in this section. The conference will be held at a place and time selected by the Internal Revenue Service, but no sooner than 14 calendar days after the date by which the response must be filed with t…