IRCCourt RulingsMay 14, 2009
… the maximum allowable deduction for interest paid on a qualified
education loan was $2,500 . Sec . 221(b)(1) . The allowable
deduction is further limited by the taxpayer's modified adjusted
gross income . Sec . 221(b)(2) .
On the tax return petitioners claimed a $2,500 student loan
interest deduction . In the notice r…
IRCCourt RulingsJan 9, 1985related by meaning
t that previously was not subject to the penalty. Samuels v. McCurdy, 267 U.S. 188 (1925); Chicago & Alton Railroad v. Tranbarger, 238 U.S. 67 (1915). We note that petitioner can avoid payment of the section 4975(b) tax by correcting the prohibited loans before our decision herein becomes final. Secs. 4961 and 4962.
To…
IRCCourt RulingsNov 5, 1999
… the plan to the
- 18 -
13 The quoted material from H. Rept. 93-533, at 12 (1973),
1974-3 C.B. 210, 221, describes H.R. 2, 93d Cong., 2d Sess. sec.
111(b)(1) (1974), as reported by the House Committee on Education
and Labor, on Oct. 2, 1973, which became ERISA sec. 404(a)(1).
extent they are consistent with the provisi…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsMar 3, 2016related by meaning
, petitioner tried to keep his tax records and IRS paperwork
for 10 years.
In 2001 petitioner ran a small pharmacy in addition to working at a Federal Government hospital. On April 19, 2001, he was charged, along with two other
codefendants, with diversion of pharmaceuticals from the Department of Veterans
Affairs, and…
89 FR 12955 — Management of Federal Agency Disbursements IRCFinal Rules (FR)Feb 21, 2024related by meaning
l.treasury.gov,
or Rebecca Saltiel, Senior Counsel, at (202) 874-6648 or
Rebecca.Saltiel@fiscal.treasury.gov.
SUPPLEMENTARY INFORMATION:
I. Background In 1998, Fiscal Service issued a final rule, codified at 31 CFR part 208 (part 208), to implement the requirements of 31 U.S.C. 3332, as amended by section 31001(x)(1) o…
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024
…aseline and Post-Rule:
Default IRAs
144,664
166,262
184,775
197,117
203,288
209,459
215,630
218,715
221,801
221,801
1,983,512
Accounts with AP
94,032
176,417
249,441
299,357
324,685
350,261
376,083
389,086
402,152
402,152
3,063,666
AP Transfers
60,265
182,122
293,101
361,675
386,934
429,010
471,876
480,380
502,295
486,…
88 FR 40638 — Quality Control Standards for Automated Valuation Models IRCProposed Rules (FR)Proposed Jun 21, 2023
ses
34.220
Authority, purpose, and scope.
34.221
Definitions.
34.222
Quality control standards.
§ 34.220
Authority, purpose, and scope.
(a)
Authority. This subpart is issued pursuant to section 1125 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989, 12 U.S.C. 3354, as added by section 1473(q) …
88 FR 7236 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCProposed Rules (FR)Proposed Feb 2, 2023
…HS finalized the repeal of the Exchange Direct Enrollment (DE) option and the removal of 45 CFR 155.221(j). See 86 FR 53412 at 53429 (September 27, 2021). To align with these actions, HHS finalized in the 2023 Payment Notice conforming amendments to 45 CFR 156.50(c) and (d) to remove references to 45 CFR 155.221(j) and…
Notice 2005-1 — This notice provides general and transitional guidance relating to new section 409A of the Code, added as part of the American Jobs Creation Act of 2004. Secti… IRCNoticesJan 10, 2005related by meaning
with Respect to Taxes on Income signed at Washington, D.C., on October 2, 1996.
The text of the Agreement is as follows:
COMPETENT AUTHORITY AGREEMENT The competent authorities of the United States and Switzerland hereby enter into the following agreement (“the Agreement”) regarding the qualification of certain U.S. an…