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Go to T.C. Memo. 1977-403 (not yet in the library — opens the official source)
76 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    … and June 30, 1979), aff’d , 961 F.2d 1255 (6th Cir. 1992); and Exxon Cor p. v. Commissioner , T.C. Memo. 1993-616, 66 T.C.M. (CCH) 1707 (a case involving tax years 1979, 1980, and 1981), aff’d sub nom. Texaco, Inc. v. Commissioner , 98 F.3d 825 (5th Cir. 1996) In Procter & Gamble Co. v. Commissioner , 95 T.C. 323, 324…
  2. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    ll other agreements between the parties. The parties stipulate that neither of them has made any representations with respect to the subiect matter of this Agreement or any representations * * * except such representations as are specifically set forth herein and each of the parties hereto acknowledges that he or they …
  3. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980★ strong match
    …etermination letters shall have limited application * * * See also Vernaccini v. Commissioner, T.C. Memo. 1974-66.
  4. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    …urance products as an employee of Fidelity Union Life Insurance Company (Fidelity). During 1976 and 1977, petitioner operated as a sole owner and paid for the costs of operating her business as an independent insurance salesperson with Fidelity. Petitioner reported her 1976 and 1977 earnings from the sale of Fidelity i…
  5. T.C. Memo. 1998-203 — Ramon A. & Bertha E. Garcia v. Commissioner
    IRCCourt RulingsJun 3, 1998★ strong match
    …stituted a modification of the terms of the notes. We have previously noted that a technical advice memorandum is merely a ruling given to a specific taxpayer based upon the taxpayer's specific facts and is not a ruling of general application. See Golden Belt Tel. Association, Inc. v. Commissioner , 108 T.C. 498, 506 (…
  6. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984
    …pension plan checking account at Security Pacific National Bank, Davis, Calif. On or about June 20, 1977, petitioner issued a check in the amount of $52,941.41 to its pension plan as its employer pension contribution for the 1976 year. This check was deposited in the pension plan checking account at Security Pacific Na…
  7. Treas. Reg. § 1.501(h)-3(e) — Lobbying or grass roots expenditures normally in excess of ceiling amount.
    IRCRegulationsJul 12, 2016
    …oceeds to determine, under (b)(1), whether 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 n…
  8. IRCCourt RulingsJul 23, 1981
    number of separate "trades of securities” executed by petitioner during 1977 exceeded 450 and such trades involved, on a gross basis, over $3 million. On his joint Federal income tax return for 1977, petitioner reported net short-term capital gain of $13,065.06, consisting of short-term capital gains from stock transac…
  9. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984
    butions for petitioner were made to the plan. The plan was not a qualified plan on July 1, 1977, when the $21,077 distribution was made to petitioner. Petitioner did not report as income for 1977 any part of the $21,077 that was distributed to him in that year. Also during 1977, petitioner’s IRA earned $759 in interest…
  10. 78 T.C. 395; 78 T.C. No. 27 — Sutherland v. Commissioner
    IRCCourt RulingsMar 9, 1982
    …Rocky Mountain, a sole proprietorship wholly owned by petitioner, began business operations July 19,1977. Sutherland Lumber Co. (not to be confused with Rocky Mountain) is the sponsoring employer of both the "Sutherland Lumber Company Revised Retirement Annuity Plan” (hereafter annuity plan) and the "Sutherland Lumber …
  11. Treas. Reg. § 54.4975-11(a)(9) — “ESOP” requirements.
    IRCRegulationsDec 30, 2016
    (a)(9) (9) Transitional rules for ESOP's established before November 1, 1977. A plan established before November 1, 1977 that otherwise satisfies the provisions of this section constitutes an ESOP if it is amended by December 31, 1977, to comply from November 1, 1977 with this section even though before November 1, 197…
  12. IRCRegulationsSep 9, 2016
    …n of Earliest Base Unit Estimation Date Example Plan year (calendar year basis) 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 Plan A V V V V Contract 1 E/B E/B E/B E/B Base unit estimation date 1 1973 1973 1973 1976 1976 1979 1979 1979 1979 Plan B V V V V Contract 2 2 2 2 B* E/B E/B* Contract 3 E/B E/B E/…
  13. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    …to nearest dollar) Max penalty (rounded to nearest dollar) MSHA Federal Mine Safety & Health Act of 1977 Regular Assessment 30 CFR 100.3(a) $72,620 $73,901 ( printed page 2300) MSHA Federal Mine Safety & Health Act of 1977 Penalty Conversion Table 30 CFR 100.3(g) $135 $72,620 $137 $73,901 MSHA Federal Mine Safety & Hea…
  14. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    …to nearest dollar) Max penalty (rounded to nearest dollar) MSHA Federal Mine Safety & Health Act of 1977 Regular Assessment 30 CFR 100.3(A) $68,300 $69,417. MSHA Federal Mine Safety & Health Act of 1977 Penalty Conversion Table 30 CFR 100.3(G) $127 68,300 $129 69,417. MSHA Federal Mine Safety & Health Act of 1977 Minim…
  15. 93 T.C. 449; 93 T.C. No. 36 — American Business Service Corp. v. Commissioner
    IRCCourt RulingsOct 3, 1989related by meaning
    e enjoyment of the recreational activities to petitioner’s permanent staff without running afoul of the restrictions in section 274(e)(5). We so hold. A final note. We hasten to point out that, although we decide as a matter of law that a proper interpretation of section 274(e)(5) does not require in absolute terms tha…
  16. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    Act of 1977 Penalty Conversion Table 30 CFR 100.3(G) 2007 72 FR 13592 112 60,000 112 70,000 127 68,300. MSHA Federal Mine Safety & Health Act of 1977 Minimum Penalty for any order issued under 104(d)(1) of the Mine Act 30 CFR 100.4(a) 2007 72 FR 13592 2,000 2,000 2,277 MSHA Federal Mine Safety & Health Act of 1977 Min…
  17. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …0 03/01/1976 06/01/1976 7.25 06/01/1976 09/01/1976 7.25 09/01/1976 12/01/1976 7.00 12/01/1976 03/01/1977 7.00 03/01/1977 06/01/1977 7.00 06/01/1977 12/01/1977 6.75 12/01/1977 03/01/1978 6.75 03/01/1978 06/01/1978 7.00 06/01/1978 09/01/1978 7.25 09/01/1978 03/01/1979 7.25 03/01/1979 06/01/1979 7.50 06/01/1979 09/01/1979…
  18. T.C. Memo. 1996-502 — Elaine S. Bennett v. Commissioner
    IRCCourt RulingsNov 7, 1996related by meaning
    is written, and, even if petitioner's argument might accord with good policy, we are not at liberty to rewrite such section because we might deem its effects susceptible of improvement. Commissioner v. Lundy , 516 U.S. 116 S. Ct. 647, 656-657 (Jan. 17, 1996) (citing Badaracco v. Commissioner , 464 U.S. 386, 398 (1984))…
  19. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …o nearest dollar) Max. penalty (rounded to nearest dollar) MSHA Federal Mine Safety & Health Act of 1977 Regular Assessment 30 CFR 100.3(a) $70,834 $72,620. MSHA Federal Mine Safety & Health Act of 1977 Penalty Conversion Table 30 CFR 100.3(g) $132 $70,834 $135 $72,620. MSHA Federal Mine Safety & Health Act of 1977 Min…
  20. 78 T.C. 812; 78 T.C. No. 57 — Service Bolt & Nut Co. Profit Sharing Trust v. Commissioner
    IRCCourt RulingsMay 20, 1982
    . On October 17, 1977, each petitioner was assessed income taxes and additions to the taxes for the years in issue on the basis of the 30-day letters. On October 6, 1977, November 10, 1977, and December 1, 1977, extensions of time for filing a written protest were granted each petitioner, which extended the time for fi…