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81. T.C. Memo. 2024-67 — Fabricio Moran v. Commissioner
    IRCCourt RulingsJun 17, 2024related by meaning
    eption set forth in section 72(t)(2) applies. We accordingly sustain the IRS’s determination of a $ 242 additional tax for 2018. III. Additions to Tax The IRS determined additions to tax under sections 6651(a)(1) and (2) and 6654. Petitioner did not assign error, in his Petition or in any other filing with the Court, t…
82. T.C. Summary Opinion 2004-57 — Bernadette Williams v. Commissioner
    IRCCourt RulingsMay 13, 2004related by meaning
    ssued to petitioner by USPS. Petitioner filed a timely 2000 Federal income tax return. In addition to other items, the distribution is included in the income reported on that return. The Federal income tax reported on her 2000 return does not include the additional tax imposed by section 72(t). In the notice of deficie…
83. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    s at issue in First Security Bank . Such a determination would not inform our understanding of the holding or reasoning of First Security Bank . GG. T he Tax Reform Act of 1976 In 1976, Congress amended section 482 of the Internal Revenue Code of 1954 to replace “the Secretary or his delegate” with “the Secretary”. 26 …
84. T.D. 9331 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations …
    IRCTreasury DecisionsAug 6, 2007related by meaning
    INCOME TAX Rev. Rul. 2007-50 Rev. Rul. 2007-50 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2007. T.D. 9329 T.D. 9329 Final regulations under sect…