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Go to Treas. Reg. § 1.219 (not yet in the library — opens the official source)
106 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  2. U.S. Tax Court — William H. & Sandra G. Flank v. Commissioner
    IRCCourt RulingsAug 29, 2006
    …certain limitations , a taxpayer is , entitled to deduct the amounts contributed to an IRA . Stec . 219(a ) . The deduction ; however, may not exceed the lesser of ; (1) the deductible amount or (2) an amount equal to the compensation includable in the taxpayer ' s gross income for such taxable year . Sec . 219 ( b)(1)…
  3. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
  4. T.C. Summary Opinion 2013-8 — Michelle Amy McKinnon v. Commissioner
    IRCCourt RulingsFeb 7, 2013
    …er is entitled to deduct amounts that the taxpayer contributed to an IRA for the taxable year. Sec. 219(a). The deduction may not exceed the lesser of: (1) the deductible amount; or (2) an amount equal to 3The $5,000 IRA contribution made on April 14, 2009, was attributed to tax year 2008 in accordance with sec. 219(f)…
  5. 143 T.C. No. 5 — Parimal H. Shankar & Malti S. Trivedi v. Commissioner
    IRCCourt RulingsAug 26, 2014
    …e $11,000 petitioners contributed is in excess of the amount allowed for such deductions by section 219(g) ("Limitation on deduction for active participants in certain pension plans."), described supra. At trial, Mr. Shankar did not dispute the application of section 219(g); he argued only that it is unconstitutional. …
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. T.C. Summary Opinion 2012-9 — Kangsheng Zhu & Lanping Zhang v. Commissioner
    IRCCourt RulingsJan 26, 2012
    …008, $5,000 was generally the largest allowable deductible amount for contributions to an IRA. Sec. 219(b)(5)(A). An additional $1,000 IRA contribution deduction was available as a "catch-up contribution" for individuals 50 or older. Sec. 219(b)(5)(B)(ii). The deductible amount allowed under section 219(a) and (b) may …
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. T.C. Memo. 1997-487 — Richard Walter Drake v. Commissioner
    IRCCourt RulingsOct 28, 1997
    …ts pension plan. Based on the scant evidence in the record, we find that petitioner has 12 4 Sec. 1.219-1(b)(2), Income Tax Regs., was published in 1980 prior to the enactment in 1986 of sec. 219(g), allowing a deduction to active participants in certain circumstances. failed to establish that he was not an active part…
  10. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. T.C. Memo. 2016-160 — Mary E. Barie & Thomas R. Barie v. Commissioner
    IRCCourt RulingsAug 23, 2016
    n 219(a) for their taxable year 2011 with respect to Mr. Barie's IRA contribution. Section 219(a) generally allows a deduction for contributions by or on behalf of individuals during the taxable year to, inter alia, an IRA. M sec. 1.219-1(a), Income Tax Regs. Section 219(b)(1) limits the amount of any deduction under s…
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. T.C. Memo. 1999-199 — Don Laverne Clarke v. Commissioner
    IRCCourt RulingsJun 18, 1999
    eaning of section 219. On the issue of statutory interpretation of the term "compensation", we stated: Finally, petitioner contends that when Congress used the word "includes" in sections 219(c)(1) and 401(c)(2)(C), it intended a broad interpretation of the statutes rather than a restrictive one. Apparently he is conte…
  15. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. T.C. Memo. 2005-133 — Gloria Yuen-Mee Ho & Alexander Chi-Shun Tsang v. Commissioner
    IRCCourt RulingsJun 2, 2005
    payer is entitled to deduct the amounts that the taxpayer contributes to an IRA. See sec. 219(a). The deduction, however, may not exceed the lesser of (1) $2,000 or (2) an amount equal to the compensation includable in the taxpayer's gross income. See sec. 219(b)(1). If, for any part of a taxable year, a taxpayer or th…
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. T.C. Summary Opinion 2014-17 — Rebecca Smackey Hurd v. Commissioner
    IRCCourt RulingsFeb 25, 2014
    ia, actively participates in a plan described in section 401(a). Sec. 219(g)(5)(A)(i). If an employee makes a voluntary or mandatory contribution to a plan described in section 401(a), the employee is an active participant in the plan for the taxable year in which he or she makes the contribution. See sec. 1.2192(e), I…
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]