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Go to 31 T.C. 141 (not yet in the library — opens the official source)
86 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. Notice 2014-50 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2014 used under § 417(e)(3)(D), the 2…
    IRCNoticesSep 29, 2014
    …2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP-21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014, Public Law 113–159 (HATFA). YIELD CURVE AND SEGMENT RATES
  2. Notice 2014-62 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2014 used under § 417(e)(3)(D), th…
    IRCNoticesOct 27, 2014
    …2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014, Public Law 113–159 (HATFA). YIELD CURVE AND SEGMENT RATES
  3. Notice 2003-73 — Retirement plans; year 2004 section 415(d) limitations. This notice sets forth certain cost-of-living adjustments effective January 1, 2004, applicable to the …
    IRCNoticesNov 10, 2003related by meaning
    evention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (Signed on December 18, 1992, as Amended by Protocols) (the “Convention”) The competent authorities of the Netherlands and the United States hereby enter into an agreement under the Mutual Agreement Procedure Article (Article 29) of the Conven…
  4. Notice 2014-73 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2014 used under § 417(e)(3)(D), the …
    IRCNoticesDec 1, 2014
    …2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014, Public Law 113–159 (HATFA). YIELD CURVE AND SEGMENT RATES
  5. 63 T.C. 11 — Gillis v. Commissioner
    IRCCourt RulingsOct 2, 1974related by meaning
    therwise paid or accrued during the taxable year to all employees under the stock bonus or profit-sharing plan. * * * Sec. 404(a)(6) reads as follows: (б) Taxpayers on accrual basis — For purposes of paragraphs (1), (2), and (3), a taxpayer on the accrual basis shall be deemed to have made a payment on the last day of …
  6. Notice 2014-78 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2014 used under § 417(e)(3)(D), the…
    IRCNoticesDec 29, 2014
    …2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014, Public Law 113–159 (HATFA). YIELD CURVE AND SEGMENT RATES