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81. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
82. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    ural guidance provided by notices or announcements. Rev. Rul. 90-91, 1990-2 C.B. 262. nontaxable return of contributions. 8 A portion of the remaining balance of $504.36 is an amount of net income attributable to the contributions for the 1992 taxable year. See sec. 408(d)(4); sec. 1.408-4(c)(2)(ii) and (iii), Income T…
83. T.C. Memo. 1998-145 — Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative v. Commissioner
    IRCCourt RulingsApr 22, 1998
    …ealable to the Court of Appeals for the Ninth Circuit. See Koppen v. Commissioner , T.C. Memo. 1995-316; Erickson v. Commissioner , T.C. Memo. 1991-97; Coldiron v. Commissioner , T.C. Memo. 1987-569. In the absence of a clear mandate from the Court of Appeals for the Ninth Circuit, we are not compelled to hold the duty…
84. 115 T.C. No. 19 — Flahertys Arden Bowl, Inc. v. Commissioner
    IRCCourt RulingsSep 25, 2000related by meaning
    lity for the excise taxes and that petitioner was liable for the additions to tax under section 6651(a)(1). Discussion I. Liability Under Section 4975 A. The Statutes Section 4975 was added to the Internal Revenue Code by title II of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, sec. 2003…
85. T.C. Memo. 1997-545 — French E. & Janice C. Hickman v. Commissioner
    IRCCourt RulingsDec 11, 1997
    … of $194,118. Included in the computation of that loss was a claimed long-term capital loss of $289,316 (claimed 1992 worthless stock loss) that petitioners explained in a statement attached to their 1992 return as follows: "The National Bank of Harrah Common Stock was evaluated in June, 1992 and determined to be worth…
86. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SPALDING AND EVENFLO COMPANIES, INC.
    ERISACourt RulingsNov 18, 1994related by meaning
    cy, it is applicable to all enforcement actions which the DOL may bring after the date of adoption, even if it is based, as this one is, on violations prior to 1992. Indeed, the stated purpose of T.R. 92-01 was to expand the categories of violations as to which the DOL would not assert a violation beyond the limited ca…
87. T.C. Memo. 1997-324 — Douglas R. Prince, D.D.S., M.S., P.C. v. Commissioner
    IRCCourt RulingsJul 15, 1997
    …corporation as follows: Taxable Year Original Return Amended Return 1986 $446,781 $253,167 1987 344,316 no amended return filed 1988 430,002 no amended return filed During 1988, petitioner sold a rental building in Yorkville, Illinois (the Yorkville building). Petitioner was personally liable for a loan secured by the …
88. 88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    nd beneficiaries of the Plan and IRA owners; (3) If granted, the proposed exemption is applicable to a particular transaction only if the transaction satisfies the conditions specified in the exemption; and (4) The proposed exemption, if granted, is supplemental to, and not in derogation of, any other provisions of ERI…
89. PLR 200548031 — Additional Tax
    IRCPrivate Letter RulingsDec 2, 2005related by meaning
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