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81. 70 T.C. 158 — Ma-Tran Corp. v. Commissioner
    IRCCourt RulingsMay 4, 1978
    …4 0 Travel advances in excess of vouchers 2,594.45 8,172,00 12,775.33 Totals . 3,499.06 9,216.84 13,874.17 During the calendar years 1971,1972, and 1973 House received the following amounts from Ma-Tran which respondent has determined constituted dividends to him: 1971 1972 1973 Meals .$279.60 $853.21 0
82. 73 T.C. 1142 — Home Interiors & Gifts, Inc. v. Commissioner
    IRCCourt RulingsMar 24, 1980
    … and deferred amounts: Company 1972 General Motors. $875,000 Ford Motor. 875,000 Johnson & Johnson. 874,000 ITT. 813,000 Chrysler. 639,000 Company 197% ITT. $791,000 Exxon. 704,000 Mobil Oil. 612,000 American Home Products. 600,000 American Broadcasting. 583,000 In the same years, the chief executive officers of 10 lar…
83. ERISA § 4220(b) (29 U.S.C. § 1400) — Approval of amendments
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.
84. 103 T.C. 216; 103 T.C. No. 14 — General Signal Corp. v. Commissioner
    IRCCourt RulingsAug 22, 1994
    …companies -0-7,130 603,981 Net realized gain (loss) -0-56,750 35,479 Interest 1,087,640 1,500,616 1,874,483 Dividends 7,569 232,327 Total receipts 34,862,404 36,864,496 42,950,270 Disbursements: Benefit payments 13,662,378 17,140,532 15,567,896 Expenses 11,807 92,905 60,145 Insurance premiums paid 15,635,541 17,685,562…
85. 45 T.C. 133 — Jacobs v. Commissioner
    IRCCourt RulingsOct 28, 1965
    …ommissioner, 198 F. 2d 214 (C.A. 2, 1952), modifying 16 T.C. 882 (1951), certiorari denied 344 U.S. 874, with Brainard Steel Corporation v. United States, 137 Ct. Cl. 114, 146 F. Supp. 461 (1956).
86. ERISA § 404(c)(5)(B)(i)(II) (29 U.S.C. § 1104) — Fiduciary duties
    ERISACode / StatuteJan 6, 2025related by meaning
    (c)(5)(B)(i)(II) (II) has a reasonable period of time after receipt of such notice and before the beginning of the plan year to make such designation. (c)(5)(B)(ii) (ii) Form of notice .—The requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 shall apply with respect to the notices described in th…