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Go to I.R.C. § 911 (not yet in the library — opens the official source)
73 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 60 T.C. 227; 60 T.C. No. 27 — Tobey v. Comm'r
    IRCCourt RulingsMay 17, 1973
    was “earned income” within the ambit of section 911 (b) and is excludable from gross income to the extent of $25,000 per year under section 911 ('a). Petitioner has claimed overpayments of $5,517 for 1965 and $7,040.82 for 1966. As to the first amount, it is stipulated that the petitioner overstated his gross income f…
  2. I.R.C. § 6652(c)(1)(B)(ii) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(1)(B)(ii) (ii) Failure to comply with demand If any person fails to comply with any demand under clause (i) on or before the date specified in such demand, there shall be paid by the person failing to so comply $10 for each day after the expiration of the time specified in such demand during which such failure cont…
  3. Treas. Reg. § 1.409A-1(b)(8)(ii)(B) — Definitions and covered plans.
    IRCRegulationsMay 18, 2016
    (b)(8)(ii)(B) (B) The service provider was a qualified individual (as defined in section 911(d)(1)) at such time, the compensation would have been foreign earned income within the meaning of section 911(b)(1) (without regard to section 911(b)(1)(B)(iv)) if paid at such time, and the amount of such compensation was equa…
  4. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024
    … and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
  5. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    …   See Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021). https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​05/​03/​provider-charges-relative-to-medicare-rates-2012-2018/​. Back to Citation 210…
  6. 70 T.C. 1046 — Holland v. Commissioner
    IRCCourt RulingsSep 25, 1978
    mestic operation. The basis for petitioners’ position is that the caption to section 911 reads “Earned Income from Sources Without the United States.” We disagree with petitioners’ strained reading of the statute. To begin with, section 1348(b)(1) refers to the definition of. earned income in section 911(b), not sectio…
  7. T.C. Memo. 2017-112 — Whistleblower 19860-15W v. Commissioner
    IRCCourt RulingsJun 13, 2017★ strong match
    …determined not to reopen petitioner's claim. On May 16, 2007, petitioner submitted a completed Form 911, Application for Taxpayer Assistance Order, to the Office of the Taxpayer Advocate. On the Form 911 petitioner requested "reconsideration + evaluation of all Forms 211 submitted * * * inclusive of supplemental Forms …
  8. 81 T.C. 652; 81 T.C. No. 38 — Doty v. Commissioner
    IRCCourt RulingsSep 28, 1983
    …come’ means any income which is earned income within the meaning of section 401(c)(2)(C) or section 911(b).” (Emphasis added.) Thus, to qualify for preferential treatment under section 1348, income need not be earned income under both section 401(c)(2)(C) and section 911(b), just either of the two. Accepting respondent…
  9. 76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    . Constitution, the Secretary will generally obtain judicial authorization before issuing a summary seizure order. ( Colonnade Catering Corp. v. U.S., 397 U.S. 72 (1970): “Where Congress has authorized inspection but made no rules governing the procedures that inspectors must follow, the Fourth Amendment and its variou…
  10. 89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
    IRCFinal Rules (FR)Apr 3, 2024
    …hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2020/​08/​04/​fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
  11. IRCCourt RulingsJul 23, 1981
    … Tobey v. Commissioner, 60 T.C. 227 (1973), cases involving "earned income” for purposes of section 911. We note that petitioner’s invocation of section 911 finds support in the regulations promulgated under section 401. See sec. 1.401-10(c)(1) and (3), Income Tax Regs.; also compare sec. 1.219-1(c)(1), Income Tax Regs…
  12. 144 T.C. No. 15 — Whistleblower 21276-13W v. Commissioner
    IRCCourt RulingsJun 2, 2015related by meaning
    60 144 T.C. No. 15 UNITED STATES TAX COURT WHISTLEBLOWER 21276-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WHISTLEBLOWER 21277-13W, Petitioner y. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 21276-13W, 21277-13W. Filed June 2, 2015. P-H was arrested for participating in a conspiracy to l…
  13. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020
    …_​the_​Investor_​s_​Perspective.pdf. Back to Citation 111.  The burden is estimated as follows: (63,911 plans * 4 hours) = 255,644 hours. A labor rate of $138.41 is used for a lawyer. The cost burden is estimated as follows: (63,911 plans * 4 hours * $138.41) = $34,309,915. Back to Citation 112.  29 CFR 2509.2016-01 (8…
  14. Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Depositions upon oral examination (b)(1) (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters. (b)(2) (2) In ordering a depos…
  15. 78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    onstitution, the Secretary will generally obtain judicial authorization before issuing a summary seizure order. (See Colonnade Catering Corp. v. U.S., 397 U.S. 72 (1970): “Where Congress has authorized inspection but made no rules governing the procedures that inspectors must follow, the Fourth Amendment and its variou…
  16. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016related by meaning
    regulations at 31 CFR Chapter X. See 31 CFR 1010.100(e). Back to Citation 2.  31 U.S.C. 5311. Back to Citation 3.  31 U.S.C. 5318. Back to Citation 4.  Treasury Order 180-01 (Jul. 1, 2014). Back to Citation 5.  31 U.S.C. 5318(g) was added to the BSA by section 1517 of the Annunzio-Wylie Act; it was expanded by section …
  17. 29 C.F.R. § 2560.521-1(h) — Cease and desist and seizure orders under section 521.
    ERISARegulationsJan 1, 2017related by meaning
    (h) (h) Service of orders. (h)(1) (1) As soon as practicable after the issuance of a temporary or final cease and desist order and no later than five business days after issuance of a summary seizure order, the Secretary shall serve the order either: (h)(1)(i) (i) By delivering a copy to the person who is the subject o…
  18. I.R.C. § 72(t)(10)(B)(ii) — Annuities; certain proceeds of endowment and life insurance contracts
    IRCCode / StatuteJan 6, 2025related by meaning
    (t)(10)(B)(ii) (ii) any Federal law enforcement officer described in section 8331(20) or 8401(17) of title 5, United States Code, any Federal customs and border protection officer described in section 8331(31) or 8401(36) of such title, any Federal firefighter described in section 8331(21) or 8401(14) of such title, an…
  19. Joint BoardRegulationsDec 30, 2016related by meaning
    (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
  20. ERISA § 735(d) (29 U.S.C. § 1191d) — Standardized reporting format
    ERISACode / StatuteJan 13, 2021related by meaning
    (d) (d) Authorization of appropriations To carry out this section, there are authorized to be appropriated $5,000,000 for fiscal year 2021, to remain available until expended or, if sooner, until the date described in subsection (e).