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85 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 73 T.C. 40 — La Fargue v. Commissioner
    IRCCourt RulingsOct 10, 1979related by meaning
    In his notice of deficiency for the years 1971 and 1972, respondent stated that “the transaction giving rise to the purported private annuity should not be recognized as bona fide for federal tax purposes” and included in her income the payments of $16,502 received in each of the years. In his notice of deficiency for …
  2. 36 T.C. 491 — Hiawatha Home Builders, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1961
    …ty of $18,500 on the Crystal Village lots. Said purchase price of $62,890.28 was made up of (1) $48,896.08 for the uncompleted houses, and (2) $14,494.20 for the building lots outside the Crystal Village subdivision (but including Minnehaha’s $3,000 downpayment on the Crystal Village lots). The lots and all the labor a…
  3. T.C. Summary Opinion 2012-111 — G. Adrian & Linda Vigil v. Commissioner
    IRCCourt RulingsNov 13, 2012related by meaning
    ommissioner, T.C. Memo. 2004-287 (the taxpayer was not entitled to - 5 - claim the section 72(t)(2)(A)(iii) disability exception with respect to early distributions from his qualified retirement plan on account of his wife's disability because she was never an employee of the taxpayer's employer; their residence in a c…
  4. 26 T.C. 997 — Electric Materials Co. v. Commissioner
    IRCCourt RulingsAug 31, 1956
    …880 kilowatt-hours and $ 10,624.21; for the years 1943 through 1945, 384,947 kilowatt-hours and $ 7,896; and for the years 1947 through 1949, 932,559 kilowatt-hours and $ 19,865.73. The base period for the purpose of computing the excess profits tax credit for the taxable years, consists of the years 1946 through 1949.…
  5. Rev. Rul. 2022-24 — Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsDec 19, 2022
    … 2048 152,424 1982 2049 153,660 1983 2050 154,860 1984 2051 156,048 1985 2052 156,984 1986 2053 157,896 1987 2054 158,676 1988 2055 159,324 1989 2056 159,816 1990 and Later 2057 and Later 160,200 ATTACHMENT II 2023 ROUNDED COVERED COMPENSATION TABLE CALENDAR YEAR OF BIRTH 2023 COVERED COMPENSATION ROUNDED 1937 $ 39,000…