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Go to 150 T.C. 28 (not yet in the library — opens the official source)
58 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021
    ccurring after CMS's notice under § 150.307, § 150.313(e), or § 150.505. 41. Section 150.455 is amended by adding paragraph (b)(9) to read as follows: § 150.455 Sanctions. * * * * * (b) * * * (9) In the case of a violation of part 149 of this subchapter, ordering the party or attorney to pay attorneys' fees and other c…
  2. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    . . . . . . . . . . . . . . . . . . . . . . . . 5% 7. Basic Chemicals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5% 8. Heavy Metallurgy 01 --Iron and Steel . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5% 02 --Aluminum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5% 9. Electric…
  3. 75 FR 42605 — Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; …
    IRCFinal Rules (FR)Jul 22, 2010related by meaning
    rom other large cigars. This commenter stated that “more refined information would make a valuable contribution to both tax and public health policy.” Since T.D. TTB-75 and Notice No. 93 did not address any changes to reporting categories, it would be inappropriate to consider any changes related to this issue in this …
  4. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026related by meaning
    ic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F…
  5. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023
    …asis pool attributable to the distribution. For this purpose, the capital equity pool was equal to €150, and the capital basis pool was equal to $150, as shown below: Table 4 to Paragraph ( l )(2)( i )(C)( 2)—Capital Equity and Basis Pools   Equity pool Translation rate Basis pool Contribution (6/30/Year 1) €150 €1 = $…
  6. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019related by meaning
    $1,175 163 98 59 59 29 Concedes Equipment--Krom. 4/15/2003 7,000 7,000 -- -- -- A Equipment--Henn. 6/18/2003 15,825 15,825 -- -- -- A 4630 Equipment-- Cherokee 7/15/2003 15,000 15,000 -- -- -- -- -- B Equipment--Henn. 7/23/2003 3,200 3,200 -- -- -- B TC Equipment-- Henn. 8/1/2003 13,750 13,750 -- -- -- -- -- B Equipmen…
  7. IRCRegulationsJul 26, 2016related by meaning
    .2 35.4 34.6 33.8 33.0 32.2 31.4 30.6 29.8 29.0 28.2 27.5 26.7 25.9 7 12 36.9 36.1 35.3 34.5 33.7 32.9 32.1 31.3 30.5 29.8 29.0 28.2 27.4 26.7 25.9 8 13 36.8 36.0 35.2 34.4 33.7 32.9 32.1 31.3 30.5 29.7 28.9 28.2 27.4 26.6 25.9 9 14 36.7 35.9 35.1 34.4 33.6 32.8 32.0 31.2 30.4 29.7 28.9 28.1 27.3 26.6 25.8 10 15 36.6 3…
  8. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  9. PLR 200548031 — Additional Tax
    IRCPrivate Letter RulingsDec 2, 2005related by meaning
    - - - - -
  10. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    lowing year. On December 31, 2016, H has an involuntary separation from service. S pays H $150,000 on January 1, 2017 and $150,000 on January 1, 2018. (ii) Pursuant to paragraph (d)(6) of this section, involuntary separation pay may be attributed to services performed by H in the taxable year of S in which the involunt…
  11. Treas. Reg. § 1.501(h)-3(e) — Lobbying or grass roots expenditures normally in excess of ceiling amount.
    IRCRegulationsJul 12, 2016
    …her it is denied exemption. Y's grass roots expenditures for 1977 and 1978 ($65,000) did not exceed 150 percent of the sum of its grass roots nontaxable amounts for those years ($103,125). Y's lobbying expenditures for 1977 and 1978 ($406,750) did not exceed 150% of its lobbying nontaxable amount for those years (150% …
  12. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  13. 50 T.C. 771 — New England Tank Industries, Inc. v. Commissioner
    IRCCourt RulingsAug 26, 1968related by meaning
    acceptance, payments by the Government under the contract commenced. These payments included the following: July 21,1960 to Oct. 31,1960_ $563,232. 95 Nov. 1, 1960 to Oct. 31, 1961_ 1,541,579. 30 Nov. 1, 1961 to Oct. 31, 1962_ 386,034. 96 Total_ 2,490, 847. 21 For income tax purposes, the above payments were treated by…
  14. T.C. Summary Opinion 2019-1 — Christopher John Totten v. Commissioner
    IRCCourt RulingsJan 29, 2019related by meaning
    $1,875, but that the amount is limited to $1,500 pursuant to section 25C(b). Petitioner introduced at trial (1) an invoice from Crums Climate Control, Inc. (invoice), dated April 28, 2009, and (2) a Certificate of Product Ratings by the Air-Conditioning, Heating, and Refrigeration Institute (AHRI certificate) dated Oct…
  15. 89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCFinal Rules (FR)Dec 11, 2024
    …asis pool attributable to the distribution. For this purpose, the capital equity pool was equal to €150, and the capital basis pool was equal to $150, as shown in the table below. Because Branch distributed 33% of the capital equity pool, or €50, 33% of the capital basis pool, or $50, was attributable to the distributi…
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 44 T.C. 335 — F. & D. Rentals, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1965related by meaning
    Fuel___ Miscellaneous deferred charges_ 5,003.87 5,607.00 2,438.14 5,003.87 5,607.00 2,438.14 Total deferred charges. 13,049.01 13,049.01 FIXED ASSETS Land. Building (net)...— Railway siding (net)..... Driveway and parking lot (net).... Machinery and equipment (net).... Office furniture and fixtures (net)... Office mac…
  18. PLR 200738024 — Additional Tax
    IRCPrivate Letter RulingsSep 21, 2007related by meaning
    ,
  19. 70 T.C. 158 — Ma-Tran Corp. v. Commissioner
    IRCCourt RulingsMay 4, 1978related by meaning
    angery .93.16' Miller’s .104.95 Franklin Optical .33.80 Lowenstein Bros .106.00 569.04 $39.95 to Lowenstein Bros. $16.25 to Maxey’s Boat Dock for gas. $83.44 to Hub Clothiers for winter clothing.
  20. REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv…
    IRCProposed Rules (FR)Proposed May 28, 2013
    lowing year. On December 31, 2016, H has an involuntary separation from service. S pays H $150,000 on January 1, 2017 and $150,000 on January 1, 2018. (ii) Pursuant to paragraph (d)(6) of this section, involuntary separation pay may be attributed to services performed by H in the taxable year of S in which the involunt…