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81. T.C. Memo. 2006-47 — Diep N. Hoang v. Commissioner
    IRCCourt RulingsMar 20, 2006
    …DINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a $1,361 deficiency in petitioner's 2001 Federal income tax. The issues for decision are: (1) What amount of the $2,301 in interest petitioner ¹ At trial, Mr. Thornton appeared on behalf of petitioner. Mr. Thornton, however, did not sign the briefs filed b…
82. 88 FR 71287 — Requirements for Type I and Type III Supporting Organizations
    IRCFinal Rules (FR)Oct 16, 2023related by meaning
    nificant economic impact. The requirements under § 1.509(a)-4(i)(4)(iv)(C) and (i)(6)(iii)(B), therefore, will not have a significant economic impact. Pursuant to section 7805(f) of the Code, this regulation was submitted to the Chief Counsel for the Office of Advocacy of the Small Business Administration for comment o…
83. PLR 202435007 — Minimum Funding Standards
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202435007 Release Date: 8/30/2024 Index Number: 412.00-00, 412.06-00 ------------------------- ------------------------------------------- ---------------------------------------- In Re: ----------------------------------------------------…
84. PLR 201927001 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201927001 Release Date: 7/5/2019 Index Number: 4976.01-00, 419.00-00, 111.00-00 ------------------------------------------------------------ --------- -------------------------- ---------------------------------------- -------------------…