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Go to Ann. 2006-55 (not yet in the library — opens the official source)
85 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2013-245 — Terry L. & Sheila K. Ellis v. Commissioner
    IRCCourt RulingsOct 29, 2013
    … that had paid compensation to Mr. Ellis in 2005, was thus owned primarily by his IRA. II. Tax Year 2006 A. CST and CDJ Operations On January 1, 2006, CST entered into an agreement to lease the Harrisonville parcel from CDJ from January 1, 2006, to January 1, 2016. CST used this real estate to operate its used car busi…
  2. PLR 199931015 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsAug 6, 1999related by meaning
    oc. 99-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances. Sincerely yours, ROBERT D. PATCHELL Assistant Chief, Branch 1 Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations) Enclosure: Copy for section 6110 purposes
  3. T.C. Memo. 2011-139 — Raymond H. & Ana A. Ryan v. Commissioner
    IRCCourt RulingsJun 21, 2011
    efore the loan was not a taxable distribution in 2003. On March 21, 2006, the Air Force removed petitioner from service and 'notified the TSP. The Air Force did not reinstate petitioner within 31 days from March 21, 2006. As a result, the TSP notified petitioner that the loan provisions required repayment of the outsta…
  4. T.C. Memo. 2016-55 — Brenda S. Jones v. Commissioner
    IRCCourt RulingsMar 28, 2016
    . The table below summarizes the annual allocation of employer contributions to employee benefits and accumulation value in the life insurance policy. Employee benefits Life insurance policy Year allocation accumulation value 2004 $88,237 $113,607 2005 111,763 204,135 2006 -0- 303,317 John Machacek was fully vested und…
  5. 82 FR 16902 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption …
    ERISAFinal Rules (FR)Apr 7, 2017related by meaning
    …b. 3, 2006), and as amended 81 FR 21147 (April 8, 2016). Back to Citation 30.  The term “Fixed Rate Annuity Contract” is defined in Section VI(k) of the amended exemption. Back to Citation 31.  See 81 FR 21176 (Apr. 8, 2016), PTE 84-24 Section VI(b) (defining Best Interest) and Section VI(h) (defining Material Conflict…