IRCCourt RulingsAug 1, 2005
…05 $2,126 $3,879
7142859 Jun 26 10,590
4
8,896 1,694 858 836
7166534 Jun 11 4,700 -0- 4,700 592
5
3,286
1
Cash value equals accumulated cash value less loan payoff value.
2
Net distribution equals cash value less surrender penalty.
3
On June 14, 1999, College Life sent petitioner a “loan check” of
$4,711. Petitioner de…
T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen… IRCTreasury DecisionsFeb 26, 2007related by meaning
tal wages. The regulations apply to all employers and others making supplemental wage payments to employees.
Announcement 2007-22 Announcement 2007-22 This document contains corrections to final regulations (T.D. 9263, 2006-25 I.R.B. 1063) relating to the deductions for income attributable to domestic production activi…
IRCCourt RulingsApr 24, 2017
…ction shall apply to
plan years beginning after December 31, 2004."); Rev. Rul. 2003-6, 2003-1 C.B.
286.
- 10 -
[*10] Petitioners' restructuring plan envisioned selling all of UMLIC-S Corp.'s
assets, consisting principally of its operating subsidiaries, to a new holding company wholly owned (directly or indirectly) by …
IRCCourt RulingsOct 2, 1974related by meaning
may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given. * * * The cases arising under sec. 267, cited by petitioners, include Fetzer Refrigerator Co. v. United States, 437 F.2d 577 (C.A. 6, 1971); Hyplains Dressed Beef, Inc., 56 T.…
IRCCourt RulingsJun 11, 1996related by meaning
1
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 1990, the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
T.C. Memo. 1996-267
UNITED STATES TAX COURT
G. RICHARD AND SARA B. CHILDS, Petitioners v
.
COMMISSIONER OF IN…
IRCCourt RulingsNov 25, 2002related by meaning
d validity of his Veazie
property-IRA. However, petitioner candidly admitted at trial
that no such written agreement regarding his Veazie property-IRA exists, but that such a designation exists in MHI’s corporate
- 14 -
16
We do not regard petitioner’s statements regarding the
Veazie property-IRA as credible evidence w…
IRCCourt RulingsSep 23, 2019related by meaning
or the taxing
authority that imposed the levy. Petitioners have not shown that they are eligible
for the exception for tax levies under section 72(t). Petitioners also contend that the remaining portion of the $17,500 was a
loan which they used to purchase a home in Vermont in 2013. Petitioners
provided only Form 1099-…