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Go to T.C. Memo. 2001-184 (not yet in the library — opens the official source)
83 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001★ strong match
    v. Commissioner , T.C. Memo. 1998-140; Reiher v. Commissioner , T.C. Memo. 1998-75; Easter v. Commissioner , T.C. Memo. 1998-8; Brewer v. Commissioner , T.C. Memo. 1997-542, affd. without published opinion 172 F.3d 875 (9th Cir. 1999); Gillette v. Commissioner , T.C. Memo. 1997-301; Hayes v. Commissioner , T.C. Memo. 1…
  3. T.C. Memo. 2005-298 — Isabelle Bichindaritz v. Commissioner
    IRCCourt RulingsDec 29, 2005★ strong match
    . ADM. || RVICE STAT. . . |S57-f JUDGE ' j FILES 042 t T.C. Memo. 2005-298 UNITED STATES TAX COURT ISABELLE BICHINDARITZ, Petitioner 1. COMMISSIONER OF INTERNAL REVENUE, Respondént Docket No. 16098-0.3. Filed December 29, 2005. Scott A. Schumacher, for petitioner. Catherine L. Campbell, for respondent. MEMORANDUM FINDI…
  4. T.C. Memo. 2010-149 — Harold X. O'Boyle v. Commissioner
    IRCCourt RulingsJul 13, 2010
    …its sole member . Ms . O'Boyle received nonemployee compensation from Red Barn Actors studio during 2001 and 2002 . Neither petitioner was employed by any third party during 2000, 2001, or 2002 . Petitioners did not file a timely .tax return for the 2000, 2001, or 2002 tax years . Mr . O'Boyle paid $10,000 toward his p…
  5. T.C. Memo. 2024-71 — Kenneth Steven Tuma, Sr. & Deborah Ann Tuma v. Commissioner
    IRCCourt RulingsJul 11, 2024related by meaning
    …ation software is only as good as the information one puts into it.”). 21 [* 21] Commissioner, T.C. Memo. 1996-140 , 71 T.C.M. (CCH) 2526 , 2526 (“ [The tax p ayers] argue that benefits received from the [RRB] are not taxable. This , however , is simply not the case.”). VIII. Conclusion Petitioners received railroad re…
  6. T.C. Memo. 2005-192 — Arthur F. Millard v. Commissioner
    IRCCourt RulingsAug 8, 2005★ strong match
    T.C. Memo. 2005-192 UNITED STATES TAX COURT ARTHUR F. MILLARD, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3713-04. Filed August 8, 2005. Arthur F. Millard, pro se. Travis T. Vance III , for respondent. MEMORANDUM OPINION WELLS, Judge : Respondent determined a deficiency of $2,764 in petition…
  7. T.C. Memo. 2006-101 — Eugenie Denise Mitchell v. Commissioner
    IRCCourt RulingsMay 11, 2006★ strong match
    …counts were made with funds which were not included in petitioner's taxable income. On February 28, 2001, petitioner's then-current employer went out of business, and petitioner was laid off. As a result of being laid off, in the spring of 2001 petitioner applied for and received unemployment benefits from the State of…
  8. Rev. Proc. 2004-25 — Remedial amendment period; disqualifying provisions; December 31, 2001. This procedure extends the remedial amendment period under section 401(b) of the Code w…
    IRCRevenue ProceduresApr 19, 2004
    …] SECTION 3. EXTENSION OF REMEDIAL AMENDMENT PERIOD FOR DISQUALIFYING PROVISIONS AFTER DECEMBER 31, 2001 .01 The remedial amendment period with respect to disqualifying provisions described in § 1.401(b)-1(b)(1) that are put into effect (in the case of new plans) or adopted (in the case of existing plans) after Decembe…
  9. T.C. Summary Opinion 2005-126 — Carolyn A. Glenn v. Commissioner
    IRCCourt RulingsAug 16, 2005
    …king account where she deposited her paychecks. During the period from July 27 through December 31, 2001, Mr. Glenn wrote checks totaling $66,082.07 drawn on the Harris Trust & Savings Bank joint checking account as follows: - 6 - Date Check No. Description Amount 7/27/2001 136 Payable to: Discover $2,700.00 8/1/2001 1…
  10. Notice 2004-34 — Minimum funding standards; interest rates; section 101 of Pension Funding Equity Act. This notice describes the method for determining the permissible range of…
    IRCNoticesMay 3, 2004
    …14 (not a toll-free number). Table 1 Composite Corporate Bond Rates Composite Rates for: Month 2000 2001 2002 2003 2004 January 7.94 7.34 6.92 6.07 5.68 February 7.84 7.21 6.86 5.90 5.63 March 7.87 7.08 7.10 5.89 5.44 April 7.84 7.28 7.03 5.91 May 8.27 7.28 6.99 5.42 June 8.05 7.17 6.76 5.24 July 7.93 7.13 6.74 5.77 Au…
  11. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…
  12. T.C. Memo. 2011-2 — Michael C. Hollen, D.D.S., P.C. v. Commissioner
    IRCCourt RulingsJan 4, 2011
    … Amendment Effective Adopted . Effective Section Date Date Date 402(c) (4) (C) Jan. 1, 1999 Jan. 1, 2001 Jan. 1, 2001 414(n) (2) (C) Nov. 1, 1997 Jan. 1, 2001 Jan. 1, 2001 414(q) Nov. 1, 1997 Jan. 1, 2001 Jan. 1, 2001 414(u) Dec. 12, 1994 Jan. 1, 2001 Jan. 1, 2001 415(c) (3) (D) Dec. 31, 1997 Jan. 1, 2001 Jan. 1, 2001 …
  13. PLR 200009002 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsMar 3, 2000related by meaning
    …C:EBEO:4 TL-N-4712-99 UILC: 419.00-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR FROM: Assistant Chief Counsel (Employee Benefits and Exempt Organizations) CC: EBEO SUBJECT: This Field Service Advice is in res ponse to your memorandum dated October 5, 1999. Field Service Advice is not …
  14. T.C. Memo. 2012-300 — Churchill, LTD. Employee Stock Ownership Plan & Trust v. Commissioner
    IRCCourt RulingsOct 25, 2012
    …lus any future cost of living or inflation increases permitted by the Internal Revenue Service. The 2001 plan definition was amended effective July 1, 2001, reducing the $200,000 limitation to amounts in excess of $150,000. The 2001 plan also defined "compensation" to include any elective deferral and amounts contribut…
  15. Treas. Reg. § 54.4980B-10(b) — Interaction of FMLA and COBRA.
    IRCRegulationsDec 30, 2016
    y of FMLA leave is 12 weeks later, on April 25, 2001, and B does not return to work with X at the end of the FMLA leave. If B does not elect COBRA continuation coverage, B will not be covered under the group health plan of X as of April 26, 2001. (ii) B experiences a qualifying event on April 25, 2001, and the maximum …
  16. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    is extended. See Stromme v. Commissioner, 138 T.C. 213, 218 n.8 (2012). We note, however, that effective with respect to federal ly declared disasters declared after November 15, 2021, the extension period has been redefined to end “on the date which is 60 days after the later of . . . [the] earliest incident date . . …
  17. T.C. Memo. 2016-110 — Kenneth L. Mallory & Larita K. Mallory v. Commissioner
    IRCCourt RulingsJun 6, 2016
    …2000 11,000 June 27, 2000 5,000 Aug. 7, 2000 5,000 Oct. 30, 2000 10,000 Dec. 22, 2000 5,000 Feb. 8, 2001 10,000 May 8, 2001 3,000 June 6, 2001 8,000 July 16, 2001 2,500 Aug. 6, 2001 12,000 Sept. 27, 2001 2,000 Oct. 30, 2001 2,500 Dec. 12, 2001 2,000 Total (without interest) 133,800 -5- [*5] Monarch Life regularly issue…
  18. T.C. Memo. 2012-344 — Karl E. Cross v. Commissioner
    IRCCourt RulingsDec 13, 2012related by meaning
    CLC T.C. Memo. 2012-344 UNITED STATES TAX COURT KARL E. CROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6009-09. Filed December 13, 2012. Mitchell Stuart Fuerst and Joseph A. DiRuzzo III, for petitioner. Brian E. Derdowski, Jr., and Carroll De Groff Lansdell, for respondent. MEMORANDUM OPIN…
  19. Treas. Reg. § 54.4980B-6(c) — Electing COBRA continuation coverage.
    IRCRegulationsDec 30, 2016
    …iving employer-paid coverage under a group health plan voluntarily terminates employment on June 1, 2001. The employee is not disabled at the time of the termination of employment nor at any time thereafter, and the plan does not provide for the extension of the required periods (as is permitted under paragraph (b) of …
  20. T.C. Memo. 2009-272 — Carolyn D. Hemrick v. Commissioner
    IRCCourt RulingsNov 25, 2009related by meaning
    t affect the tax treatment - 5 under the Internal, Revenue Code . See sec . 7701(j)(5) ("No provision of law not contained in this title [the internal Revenue Code] shall apply for purposes of determining the treatment under this title of the Thrift Savings Fund or any contribution to, or distribution from, such Fund .…