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86 documents · 0.18sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2007-360 — Rodolfo & Bernadette Domingo v. Commissioner
    IRCCourt RulingsDec 5, 2007
    … $ 596,009 .81, less an outstanding policy loan of $220 , 206 .85, for a net death benefit of $ 375,802 .96 . As of the same date, the Domingos survivor whole life policy had a cash surrender value of $224 , 475 .17, less the outstanding policy loan of $220 , 206 .85, for a net cash surrender value of $4,268 .32 . As o…
  2. T.C. Memo. 2011-105 — Mark E. Warmoth v. Commissioner
    IRCCourt RulingsMay 19, 2011
    …he 2004 Form 1120S, Weekend Warrior reported a $1,626,198 deduction for designer costs and a $2,968,802 deduction for marketing services. During- the years at issue Weekend Warrior claimed depreciation deductions with respect to the airplane as follows: Year Special depreciation Depreciation Total depreciation 2002 $16…
  3. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    s follows: Authority: 26 U.S.C. 7805 * * * Section 301.6011-10 also issued under 26 U.S.C. 6011. Section 301.6011-11 also issued under 26 U.S.C. 6011. Section 301.6011-12 also issued under 26 U.S.C. 6011. Section 301.6011-13 also issued under 26 U.S.C. 6011. Section 301.6011-14 also issued under 26 U.S.C. 6011. Section…
  4. T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1995
    …184 1,752,870 6/30/87 94,305,548 962,317 95,267,865 4,098,466 6/30/88 112,993,217 1,725,585 114,718,802 6,871,287 6/30/89 143,612,396 4,476,187 147,088,583 9,650,154 6/30/90 159,302,147 2,822,959 162,125,106 11,430,723 6/30/91 149,671,091 2,045,944 151,717,035 2,805,387 On April 1, 1974, BI and Mr. Schoenecker entered …
  5. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
    Pensions Railroad retirement Reporting and recordkeeping requirements Social security Unemployment compensation Proposed Amendments to the Regulations Accordingly, 26 CFR part 31 is proposed to be amended as follows: PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME AT THE SOURCE Paragraph 1. The authority citation for…
  6. 57 T.C. 326 — Trebotich v. Commissioner
    IRCCourt RulingsDec 9, 1971
    …d deductible over a 10-year period if for past services. Revenue Act of 1928, sec. 23 (q), 45 Stat. 802. The deduction for past services was added by the Senate Finance Committee. The committee noted that employer contributions to funds held by the employer were not deductible (see Merrill Trust Co., supra at 1410) and…