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Go to 45 T.C. 600 (not yet in the library — opens the official source)
83 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. Rev. Rul. 2020-2 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsJan 13, 2020related by meaning
    84,000 1954 87,000 1955 90,000 1956 93,000 1957 96,000 1958 99,000 1959 102,000 1960 – 1961 105,000 1962 108,000 1963 111,000 1964 – 1965 114,000 1966 117,000 1967 – 1968 120,000 1969 – 1970 123,000 1971 – 1972 126,000 1973 – 1975 129,000 1976 – 1978 132,000 1979 – 1982 135,000 1983 and Later 137,700 DRAFTING INFORMATI…
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980related by meaning
    der this section, subject, however, to the following limitations as to the amounts deductible in any year: (3) Stock bonus and profit-sharing trusts.— (A) Limits on deductible contributions. — In the taxable year when paid, if the contributions are paid into a stock bonus or profit-sharing trust, and if such taxable ye…