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81. Notice 2006-105 — Minimum funding standards; alternative deficit reduction contribution. This notice describes how a commercial passenger airline may make an election of an alte…
    IRCNoticesDec 11, 2006related by meaning
    Notice 2006-105 Extension of Election of Alternative Deficit Reduction Contribution This notice sets forth the procedures for electing an alternative deficit reduction contribution under § 412(l)(12) of the Internal Revenue Code (the Code) (which was added by section 102 of the Pension Funding Equity Act of 2004 (PFEA)…
82. T.C. Memo. 2014-31 — K.H. Company, LLC Employee Stock Ownership Plan v. Commissioner
    IRCCourt RulingsFeb 24, 2014
    …ner's contention misses the point that no 3The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. No. 107-16, sec. 611(d)(1) and (2), 115 Stat. at 97, later amended sec. 402(g)(5), effective for years beginning after December 31, 2001. See also EGTRRA sec. 611(i), 115 Stat. at 100. Respondent c…
83. 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…
84. TR 1991-01 — Technical Release 91-1
    ERISADOL Technical ReleasesMay 8, 1991related by meaning
    to comply with a collection of information if the collection of information does not display a currently valid OMB control number. See 44 U.S.C. 3512. The public reporting burden for this collection of information is estimated to average approximately 166 hours and 48 minutes per respondent. Interested parties are enco…
85. PLR 201424014 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsJun 13, 2014related by meaning
    t any portion of a Contract that is applied to the New Annuity Option. Except as expressly provided herein, no opinion is expressed concerning the tax consequences of any aspe ct of any transaction or item discussed or referenced in this letter. The rulings contained in this letter are based upon information and repres…
86. PLR 201552002 — Separate Lines of Business and Operating Units
    IRCPrivate Letter RulingsDec 24, 2015related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201552002 Release Date: 12/24/2015 Index Number: 414.18-00 ------------------------------ ----------------------------------- -------------------------------------------- --------------------------------------------- Third Party Communica…