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81. 73 T.C. 447 — Equitable Life Ins. Co. v. Commissioner
    IRCCourt RulingsDec 17, 1979
    …ioner. *35 Under our holding in Mutual Benefit Life Insurance Co. v. Commissioner, 58 T.C. 679, 689-690 (1972), affd. 488 F.2d 1101 (3d Cir. 1973), cert. denied 419 U.S. 882 (1974), petitioner's additional reserves are required by law for purposes of section 801(b)(2). Respondent does not contend that petitioner's addi…
82. REG-117270-25 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Mar 23, 2026
    …rcentile 50th percentile 90th percentile $1,000 at birth 2,980 6,180 13,800 $1,000 at age 1 2,860 5,690 11,990 $1,000 at age 2 2,680 4,920 10,040 $1,000 at age 3 2,400 4,750 9,030 $1,000 at age 4 2,150 4,260 8,040 $1,000 at age 5 2,020 3,990 7,110 $1,000 at age 6 1,770 3,620 6,350 $1,000 at age 7 1,660 3,280 5,380 $1,0…
83. T.C. Memo. 2000-100 — Ronna Joan Robertson v. Commissioner
    IRCCourt RulingsMar 24, 2000related by meaning
    du Pont , supra ; - 12 - Woodward v. Commissioner , 397 U.S. 572 (1970); United States v. Hilton Hotels Corp. , 397 U.S. 580 (1970). Accordingly, the organizational expenses of Worldly Connections, Inc., paid by petitioner are not deductible on petitioner’s 1994 Federal income tax return. Similarly, to the extent that…