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Go to 64 T.C. 974 (not yet in the library — opens the official source)
85 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 63 T.C. 386 — Estate of Stefanowski v. Commissioner
    IRCCourt RulingsDec 19, 1974
    …song v. United States, 326 F. Supp. 1384, 1387 (D. Minn. 1971); Maurice Osterman, 50 T.C. 970, 972, 974 (1968); Jack E. Schlegel, 46 T.C. 706, 710 (1966); Lester B. Martin, 26 T.C. 100, 106 (1956); Mary Miller, 22 T.C. 293, 301 (1954), affirmed per curiam 226 F.2d 618 (C.A. 6,1955).
  2. 71 T.C. 1011 — Orthopedics International, Ltd., P.S. v. Commissioner
    IRCCourt RulingsMar 19, 1979related by meaning
    … by petitioner against its allowable pension plan contributions for its taxable year ended June 30,1974. $99,238.39 less $8,762.01 in forfeitures. SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES’ TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. (a) General Rule. — If contributi…
  3. 72 T.C. 183 — Moseley v. Commissioner
    IRCCourt RulingsApr 23, 1979
    …eceived under the contract exceed the aggregate premiums paid. Helvering v. Meredith, 140 F.2d 973, 974 (8th Cir. 1944), affg. per curiam a Memorandum Opinion of this Court; see Estate of Wong Wing Non v. Commissioner, 18 T.C. 205, 209 (1952). Sec. 19.22(b)(2)-1, Regs. 103; sec. 29.22(b)(2)-1, Regs. 111.
  4. T.C. Summary Opinion 2005-114 — Francis N. & Patricia A. Leonard v. Commissioner
    IRCCourt RulingsAug 4, 2005related by meaning
    ion was used, in part, to pay for building the above-mentioned deck and repairs to the house. Petitioners filed a timely 2000 joint Federal income tax return that was prepared by H&R Block. The distribution is not included in the income reported on that return, and no part of the tax liability reported on the return is…
  5. 93 T.C. 449; 93 T.C. No. 36 — American Business Service Corp. v. Commissioner
    IRCCourt RulingsOct 3, 1989
    … Section 274, added to the Code by section 4(a)(1) of Pub. L. 87-834, Revenue Act of 1962, 76 Stat. 974, is “a disallowance provision exclusively” which significantly narrows the .class of entertainment expenses deductible under section 162. Section 274(a)(1) reads as follows: