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81. Treas. Reg. § 1.401(a)(9)-9(d) — Life expectancy and distribution period tables.
    IRCRegulationsSep 17, 2024
    …5.3 5.0 4.8 4.6 4.5 100 6.4 6.0 5.7 5.4 5.2 4.9 4.7 4.5 4.3 101 6.3 6.0 5.6 5.3 5.1 4.8 4.6 4.4 4.2 102 6.3 5.9 5.6 5.3 5.0 4.7 4.5 4.3 4.1 103 6.2 5.9 5.5 5.2 4.9 4.7 4.5 4.2 4.1 104 6.2 5.8 5.5 5.2 4.9 4.6 4.4 4.2 4.0 105 6.1 5.8 5.4 5.1 4.9 4.6 4.4 4.1 4.0 106 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 107 6.1 5.8 5.4 5.1 …
82. T.C. Summary Opinion 2013-51 — Martin Toombs v. Commissioner
    IRCCourt RulingsJun 25, 2013related by meaning
    rences are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. 2 All dollar amounts are rounded to the nearest dollar. 3 Petitioner concedes that he is not entitled to the $24,248 alimony deduction that he claimed on his 2007 Federa…
83. Treas. Reg. § 1.415(b)-1(c)(6) — Limitations for defined benefit plans.
    IRCRegulationsSep 9, 2016
    …) for the annuity starting date. In this case, the actuarially equivalent straight life annuity is $102,180. Accordingly, with respect to this distribution stream, N's annual benefit is equal to $102,180. The results are the same without regard to whether the Social Security supplement is a QSUPP (as defined in § 1.401…
84. T.C. Memo. 1998-318 — Howard E. Clendenen, Inc. v. Commissioner
    IRCCourt RulingsSep 3, 1998related by meaning
    in participant's compensation, effective for years beginning after Dec. 31, 1997. This amendment does not apply to the instant case. We note, however, that the legislative history makes clear that Congress considered the provisions of the then-existing law as requiring the result reached herein and specifically intende…
85. 26 T.C. 765 — Bittner v. United States
    IRCCourt RulingsJun 29, 1956related by meaning
    a) (5) (B) do not exceed $25,000 for such fiscal year. * * * Sec. 403 (a). For the purposes of this section— (6) The term “subcontract” means— ******* (B) Any contract or arrangement other than a contract or arrangement between two contracting parties, one of which parties IS found by the Board to be a bona fide execut…
86. T.C. Summary Opinion 2019-1 — Christopher John Totten v. Commissioner
    IRCCourt RulingsJan 29, 2019related by meaning
    ng a taxable year equals $250 or more." Sec. 1.170A-13(f)(1), Income Tax Regs. 9Sec. 170(f)(8)(D) provides an exception to the contemporaneous written acknowledgment requirement. Petitioner does not assert that this exception applies. - 29 - due date, including extensions, for filing that tax return. Sec. 170(f)(8)(C).…
87. 29 C.F.R. § 2520.104-26(a) — Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
    ERISARegulationsJan 1, 2017
    …ciaries together with any supplement to such document necessary to meet the requirements of §§ 2520.102-2 and 2520.102-3.
88. T.C. Memo. 2022-100 — Donald Furrer & Rita Furrer v. Commissioner
    IRCCourt RulingsSep 28, 2022related by meaning
    . See FPL Grp., Inc. & Subs. v. Commissioner, 116 T.C. 73, 74 (2001). We may grant summary judgment regarding an issue as to which there is no genuine dispute of material fact and a decision may be rendered as a matter of law. Rule 121(b); Sundstrand Corp. , 98 T.C. 518, 520 (1992), aff’d , 17 F.3d 965 (7th Cir. 1994).…
89. 29 C.F.R. § 2520.104-27(a) — Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
    ERISARegulationsJan 1, 2017
    …ciaries together with any supplement to such document necessary to meet the requirements of §§ 2520.102-2 and 2520.102-3.
90. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    67. 26 C.F.R. (part 1 (secs. 1.401-1.500)) v (1968). EE. T he 1968 final regulations On April 16, 1968, Treasury Decision 69 52, which contained final amendments to the 1962 regulations was published . 33 Fed. Reg. 5848 (published Apr. 16, 1968; filed Apr. 15, 1968). Treasury Decision 6952 stated that the amendments we…