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97 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 91 FR 10033 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure; Extension of Comment Period
    ERISAProposed Rules (FR)Proposed Mar 2, 2026
    …lations and Interpretations, Employee Benefits Security Administration, Department of Labor, at 202-693-8513. This is not a toll-free number. Customer service information: Individuals interested in obtaining general information from the Department of Labor concerning Title I of ERISA may call the EBSA Toll-Free Hotline…
  2. IRCCourt RulingsOct 12, 1978related by meaning
    ication under Part I of Subchapter D of the Code, and how such matter or matters relate to the interests of such party or parties making such comment. For an interested party, the only administrative remedies are the opportunity to submit a comment letter and to request the Secretary of Labor to comment on the requeste…
  3. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991related by meaning
    Yolanda) was the distributee (within the meaning of section 402(a)(1)) of the entire distribution here in dispute. II. Taxability of the Distribution Preliminarily, we note that the apparent effect of petitioner’s contention that section 72 authorizes him to exclude $75,000 from income — if we were to agree with it — …
  4. 37 T.C. 7 — Barbourville Brick Co. v. Commissioner
    IRCCourt RulingsOct 9, 1961related by meaning
    e distribution. Although section 816 of the 1954 Code rather than section 115 of the 1939 Code is applicable here, the relevant language is identical. The dividend issue was raised expressly by respondent for the first time at the trial by the statement that “the amounts involved in this case are * * * a preferential o…
  5. 73 T.C. 40 — La Fargue v. Commissioner
    IRCCourt RulingsOct 10, 1979related by meaning
    es, an unreported case (N.D. Ala. 1956, 52 AFTR 1222, 57-1 USTC par. 9377), affd. 251 F.2d 436 (5th Cir. 1958). Compare Edgar v. Commissioner, 56 T.C. 717, 759 (1971), where the taxpayers were denied the benefit of certain partnership losses allocable to corpus, because they were found to be the grantor-owners only to …
  6. 91 FR 9212 — Private Health Insurance; Transparency in Coverage; Extension of Comment Period
    IRCProposed Rules (FR)Proposed Feb 25, 2026
    … 448-3996. Elizabeth Schumacher or Sharon Aguirre, Employee Benefits Security Administration, (202) 693-8335. Alexander Krupnick, Internal Revenue Service, Department of the Treasury, (202) 317-5500. SUPPLEMENTARY INFORMATION: Inspection of Public Comments: All comments received before the close of the comment period a…
  7. T.C. Memo. 1998-13 — Francisco A. Murillo v. Commissioner
    IRCCourt RulingsJan 12, 1998related by meaning
    payer receives any amount from a qualified retirement plan (as defined in section 4974(c)), the taxpayer's tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income. - 9 - 5 See also …
  8. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …lations and Interpretations, Employee Benefits Security Administration, Department of Labor, at 202-693-8513. This is not a toll-free number. Customer service information: Individuals interested in obtaining general information from the Department of Labor concerning Title I of ERISA may call the EBSA Toll-Free Hotline…
  9. 95 T.C. 289; 95 T.C. No. 22 — Estate of Levitt v. Commissioner
    IRCCourt RulingsSep 13, 1990related by meaning
    as to utilize the estate tax unified credit to its fullest extent. Kenneth G. Coveney, for the petitioner. William H. Quealy, Jr., for the respondent. Nims, Chief Judge. Korner, Hamblen, Cohen, Clapp, Swift, Wright, Parr, and Colvin, JJ., agree with the majority. Chabot, J., concurring *88 in the result. Hamblen and Wh…
  10. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    … 492-4293. Elizabeth Schumacher or Sharon Aguirre, Employee Benefits Security Administration, (202) 693-8335. Alexander Krupnick, Internal Revenue Service, Department of the Treasury, (202) 317-5500. Individuals interested in obtaining information from the Department of Labor (DOL) concerning employment-based health co…
  11. 53 T.C. 344 — Stewart v. Commissioner
    IRCCourt RulingsNov 26, 1969related by meaning
    rank B. Fry, 19 T.C. 461 (1952), affirmed per curiam 205 F. 2d 517 (C.A. 3, 1953). Thus petitioner was not separated from the service of his employer. Moreover, even assuming that petitioner could meet the first test of section 402(a) (2), his argument would fail, for he has failed to prove that the distribution in 196…
  12. 90 FR 35646 — Pooled Employer Plans: Big Plans for Small Businesses
    ERISAProposed Rules (FR)Proposed Jul 29, 2025
    …t Ness, Office of Regulations and Interpretations, Employee Benefits Security Administration, (202) 693-8500. This is not a toll-free number. SUPPLEMENTARY INFORMATION: I. Executive Summary
  13. 93 T.C. 736; 93 T.C. No. 59 — Brown v. Commissioner
    IRCCourt RulingsDec 19, 1989related by meaning
    ps on questionable equitable considerations. The deficiency was correctly determined by the Commissioner. Decision will be entered for the respondent. Trial memoranda had previously been submitted by the parties, and the trial judge agreed to accept revised or amended trial memoranda as setting forth the arguments of t…
  14. 90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
    IRCProposed Rules (FR)Proposed Jun 2, 2025
    …500. Elizabeth Schumacher, Employee Benefits Security Administration, Department of Labor, at (202) 693-8335. Kendra May, Centers for Medicare & Medicaid Services, Department of Health and Human Services, at (301) 448-3996. Customer Service Information: Individuals interested in obtaining information from the Departmen…
  15. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984related by meaning
    cated, and all Rule references are to the Tax Court Rules of Practice and Procedure. See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…
  16. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …ates Department of Labor Office of Administrative Law Judges 800 K St NW Washington, DC 20001 (202) 693-7300 www.oalj.dol.gov FEDERAL GOVERNMENT White House USA.gov NO FEAR Act Data U.S. Office of Special Counsel LABOR DEPARTMENT Español Office of Inspector General Subscribe to the DOL Newsletter Read the DOL Newslette…
  17. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…