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58 documents · 0.34sAllIRCERISAPBGCJoint Board
  1. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    portion of the section 30D credit to which section 30D(c)(1) applies. The IRA did not amend section 30D(c)(1) or (2). B. IRA Amendments to Section 30D 1. Credit Amount and Critical Minerals and Battery Components Requirements
  2. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    rticle 12 of Law No. 4,131, of September 3, 1962. ANTONIO DELFIM NETTO The English portion of Exhibit 31 - J (Portaria 60/94 ) is: MF Ordinance No. 60 D.O.U.: 2/01/1994 The MINISTER OF FINANCE, in exercise of its statutory duties, taking into view the provisions of art. 50 of Law No. 8,383, of December 30, 1991 and Ord…
  3. Court of Appeals for the Eleventh Circuit — Ann Johnson v. Russell Investments Trust Company
    ERISACourt RulingsAug 17, 2026
    …d investment was inferior to an alternative that a fiduciary could have chosen instead . See id. at 1178; s ee also GIW Indus., Inc. v. Trevor, Stewart, Burton & Jacobsen, Inc., 895 F.2d 729, 733 (11th Cir. 1990). When assessing this kind of comparator evidence, we have explained that “ whether an investment is objecti…
  4. 68 T.C. 881 — Forsyth Emergency Services, P.A. v. Commissioner
    IRCCourt RulingsSep 12, 1977
    …01-4(a)(1)(i), Income Tax Regs.; Loevsky v. Commissioner, 55 T.C. 1144, 1149 (1971), affd. 471 F.2d 1178 (3d Cir. 1973).
  5. 74 T.C. 1029 — E. F. Higgins & Co. v. Commissioner
    IRCCourt RulingsAug 11, 1980
    …pondent further argues that Loevsky v. Commissioner, 55 T.C. 1144 (1971), affd. per curiam 471 F.2d 1178 (3d Cir. 1973), cert. denied 412 U.S. 919 (1973), is authority for the proposition that a taxpayer, in order to carry its burden of proof, must demonstrate that the Commissioner’s determination of discrimination und…
  6. Court of Appeals for the Tenth Circuit — Phillips v. Boilermaker-Blacksmith National Pension Trust
    ERISACourt RulingsSep 29, 2026
    …s regulations just because we might disagree with them. See Montaro- Vega v. Holder, 721 F.3d 1175, 1178 (10th Cir. 2013) (“W e do not . . . undo administrative regulations just because they may not be to a litigant’s liking or our own.”). Appellate Case: 25-3160 Document: 60-1 Date Filed: 09/29/2026 Page: 16 17 5. Bec…
  7. 122 T.C. No. 16 — Gregory Iannone v. Commissioner
    IRCCourt RulingsApr 19, 2004
    …account would not be extinguished or otherwise affected. See U.S. I.R.S. v. Snyder , 343 F.3d 1171, 1178 (9th Cir. 2003). The lien would continue to exist, but outside of bankruptcy. Id. Petitioner’s reliance on In re Yuhas , supra , is thus misplaced, and that case has no application in the instant case. Respondent ar…
  8. T.C. Memo. 2014-31 — K.H. Company, LLC Employee Stock Ownership Plan v. Commissioner
    IRCCourt RulingsFeb 24, 2014related by meaning
    eceived a submission for a favorable determination letter '(...continued) (6) the Community Renewal Tax Relief Act of 2000, app. G of the Consolidated Appropriations Act, 2001, Pub. L. No. 106-554, 114 Stat. at 2763A-587 (2000). - 14 - [*14] with a postmark date of January 9, 2003, the remedial amendment period had alr…
  9. 62 T.C. 621; 62 T.C. No. 71 — Liberty Machine Works, Inc. v. Commissioner
    IRCCourt RulingsAug 19, 1974
    …omatically considered to be nondiscriminatory. George Loevsky, 55 T.C. 1144 (1971), affd. 471 F. 2d 1178 (C.A. 3, 1973). As elaborated upon in his brief, the Commissioner applied a “fair cross-section” test to the profit-sharing plan and determined that the plan did not operate for the exclusive benefit of the employee…
  10. 67 T.C. 490 — Wisconsin Nipple & Fabricating Corp. v. Commissioner
    IRCCourt RulingsDec 16, 1976
    …F.2d 554 (8th Cir. 1975); George Loevsky, 55 T.C. 1144, 1149-1150 (1971), affd. per curiam 471 F.2d 1178 (3d Cir. 1973), cert. denied 412 U.S. 919 (1973); Ed & Jim Fleitz, Inc., 50 T.C. 384, 390 (1968); John Duguid & Sons, Inc. v. United States, 278 F.Supp. 101, 105 (N.D. N.Y. 1967). The petitioner appears to argue tha…
  11. T.C. Memo. 1999-80 — Edward Clasby and C. T. Garrahan Insurance Agency, Inc. v. Commissioner
    IRCCourt RulingsMar 16, 1999related by meaning
    ions to tax under section 6651(a)(2) and that the addition to tax under section 6651(a)(1) for 1993 is not larger than $7,959. We sustain respondent's determination that petitioners are liable for additions to tax under section 6651(a)(1), except as conceded by respondent. Decision will be entered under Rule 155 .
  12. 74 T.C. 1106; 2 Employee Benefits Cas. (BNA) 2385 — Federal Land Bank Asso. v. Commissioner
    IRCCourt RulingsAug 26, 1980
    …of discretion. 4*1112 Loevsky v. Commissioner, 55 T.C. 1144, 1149 (1971), affd. per curiam 471 F.2d 1178 (3d Cir. 1973). cert. denied 412 U.S. 919 (1973); Ed & Jim Fleitz, Inc., et al. v. Commissioner, 50 T.C. 384, 391 (1968).
  13. T.C. Memo. 2007-90 — Roger F. & Mary A. Duronio v. Commissioner
    IRCCourt RulingsApr 17, 2007related by meaning
    iable for the $1,990 10-percent additional tax on the $19,900 early IRA distribution Mary received. To reflect the foregoing, Decision will be entered under Rule 155 .
  14. 67 T.C. 131 — Babst Services, Inc. v. Commissioner
    IRCCourt RulingsNov 4, 1976
    …considered discriminatory per se.” George Loevsky, 55 T.C. 1144, 1149, affirmed per curiam 471 F.2d 1178 (3d Cir.), certiorari denied 412 U.S. 919. The question still remains whether in the circumstances of the particular case the eligibility requirements as a whole operate so as to discriminate in favor of the prohibi…
  15. 89 T.C. 287; 89 T.C. No. 25 — Larotonda v. Commissioner
    IRCCourt RulingsAug 13, 1987related by meaning
    be increased by an amount equal to 10 percent of the portion of the amount so received which is includible in his gross income for such taxable year. Petitioner contributed $30,000 to the account in the years 1976 through 1980, and deducted this amount on the income tax returns filed for those years. In addition, $8,16…
  16. 70 T.C. 1001; 1 Employee Benefits Cas. (BNA) 1981 — Pulver Roofing Co. v. Commissioner
    IRCCourt RulingsSep 19, 1978
    …d circumstances.” See Loevsky v. Commissioner, 55 T.C. 1144, 1149 (1971), affd. per curiam 471 F.2d 1178 (3d Cir. 1973), cert. denied 412 U.S. 919 (1973).
  17. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM January 07, 2004 Number: 200424004 Release Date: 6/11/04 Third Party Contact: Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04 CASE-MIS No.: TAM- 127815-03, CC:ITA:B07 Industry Director ------------------------------------------------ Taxpayer's Name…
  18. 76 T.C. 499; 2 Employee Benefits Cas. (BNA) 1145 — Fujinon Optical, Inc. v. Commissioner
    IRCCourt RulingsMar 31, 1981
    … unreasonable or arbitrary. Loevsky v. Commissioner, 55 T.C. 1144 (1971), affd. per curiam 471 F.2d 1178 (3d Cir. 1973, cert. denied 412 U.S. 919 (1973); Ed & Jim Fleitz, Inc. v. Commissioner, 50 T.C. 384 (1968); cf. E. F. Higgins & Co. v. Commissioner, 74 T.C. 1029 (1980) (greater burden of proof not applicable to sec…
  19. T.C. Memo. 2022-100 — Donald Furrer & Rita Furrer v. Commissioner
    IRCCourt RulingsSep 28, 2022related by meaning
    . See FPL Grp., Inc. & Subs. v. Commissioner, 116 T.C. 73, 74 (2001). We may grant summary judgment regarding an issue as to which there is no genuine dispute of material fact and a decision may be rendered as a matter of law. Rule 121(b); Sundstrand Corp. , 98 T.C. 518, 520 (1992), aff’d , 17 F.3d 965 (7th Cir. 1994).…
  20. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984
    …ioner, 74 T.C. 1029 (1980); Loevsky v. Commissioner, 55 T.C. 1144 (1971), affd. per curiam 471 F.2d 1178 (3d Cir. 1973), cert. denied 412 U.S. 919 (1973); Ed & Jim Fleitz, Inc. v. Commissioner, 50 T.C. 384 (1968). We need not and do not decide whether a discharge for cause might constitute a partial termination. Cf. Re…