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Go to T.C. Memo. 2011-67 (not yet in the library — opens the official source)
82 documents · 0.55sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2016-172 — Bonita L. Perry v. Commissioner
    IRCCourt RulingsSep 14, 2016
    or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.", for the 2011 tax year from Freedom Credit Union. This Form 1099-R indicated that the entire $96,000 that she had received from Freedom Credit Union in 2011 was taxable and that no amount had been withheld for federal income tax. In 2011, Perry also withdrew a t…
  2. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017★ strong match
    v. Commissioner, T.C. Memo. 1996-354); Milner v. Commissioner, T.C. Memo. 2004-111; Gallagher v. Commissioner, T.C. Memo. 2001-34; Robertson v. - 8 - [*8] Commissioner, T.C. Memo. 2000-100, af[d, 15 F. App'x 467 (9th Cir. 2001). While we acknowledge and are sympathetic to petitioner's financial straits, we have no aut…
  3. Treas. Reg. § 1.436-1(g)(6) — Limits on benefits and benefit accruals under single employer defined benefit plans.
    IRCRegulationsSep 9, 2016
    of January 1, 2011, needed to avoid the restriction on plan amendments under paragraph (c) of this section is $195,060. However, because the contribution is not paid until February 1, 2011, the necessary contribution amount must be adjusted to reflect interest that would otherwise have accrued between the valuation dat…
  4. 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…
  5. Notice 2011-7 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesJan 31, 2011
    … of the taxpayer or a third party. Rev. Proc. 2004-34 modified and clarified. EMPLOYEE PLANS Notice 2011-7 Notice 2011-7 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan …
  6. T.C. Memo. 2017-5 — Brian E. Harriss v. Commissioner
    IRCCourt RulingsJan 5, 2017related by meaning
    65 cz T.C. Memo. 2017-5 UNITED STATES TAX COURT BRIAN E. HARRISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12528-14, 25358-14. Filed January 5, 2017. Brian E. Harriss, pro se. Randall B. Childs and Caroline R. Krivacka, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge…
  7. T.C. Memo. 2019-67 — Maria Shenorah McCree v. Commissioner
    IRCCourt RulingsJun 6, 2019related by meaning
    DRC T.C. Memo. 2019-67 UNITED STATES TAX COURT MARIA SHENORAH MCCREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10129-14L. Filed June 6, 2019. Maria Shenorah McCree, pro se. Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L. Wofford, for respondent. MEMORANDUM FINDINGS OF FA…
  8. Notice 2011-93 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesNov 28, 2011
    or Plan Years Beginning in First Segment Second Segment Third Segment 2010 2.51 3.99 4.55 2011 2.30 4.27 5.03 2012 2.09 4.56 5.50 REQUEST FOR COMMENTS The IRS requests comments on whether these monthly interest rate notices should continue to provide the Composite Corporate Bond Rate and the Corporate Bond Weighted Ave…
  9. Rev. Rul. 2011-3 — 2011 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in …
    IRCRevenue RulingsJan 24, 2011
    INCOME TAX Rev. Proc. 2011-11 Rev. Proc. 2011-11 Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Ind…
  10. T.C. Memo. 2019-1 — Robert Wesley v. Commissioner
    IRCCourt RulingsMar 14, 2019related by meaning
    appears on dozens of other documents in the record. In any event petitioner offered no plausible explanation about where the money went if not to him. 4We do not believe that respondent was obligated to concede the inapplicability of the section 72(t) additional tax or the nontaxability of $737 in miscellaneous income.…
  11. Rev. Rul. 2011-1 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.…
    IRCRevenue RulingsModified Jan 10, 2011
    SPECIAL ANNOUNCEMENT Notice 2011-4 Notice 2011-4 This notice provides procedures for a taxpayer to obtain automatic consent to change its method of accounting for unearned premiums by reason of section 833(c)(5) of the Code. Rev. Proc. 2008-52 modified. Notice 2010-79 clarified and modified. INCOME TAX Rev. Rul. 2011-2…
  12. 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 .…
  13. Notice 2011-75 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesOct 3, 2011
    inning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% September 2011 4.23 3.81 4.44 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
  14. Rev. Proc. 2013-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresModified Jan 2, 2013
    etermination Rev. Proc. 93-41 Adoption agreement Rev. Proc. 2011-49 Advisory letter Rev. Procs. 2011-49, 2013-6 Basic plan document Rev. Proc. 2011-49 Determination letter Rev. Procs. 2013-6, 2013-9 Dual-purpose IRA Rev. Procs. 98-59, 2010-48 Group exemption letter Rev. Proc. 80-27 Information letter Rev. Proc. 2013-4 …
  15. Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2011
    …ation for the submission period that begins February 1, 2012, any: guidance issued after October 1, 2011; statutes enacted after October 1, 2011; qualification requirements first effective in 2013 or later; or statutory provisions that are first effective in 2012, for which there is no guidance identified in this notic…
  16. REG-113891-07 — Part IV. Items of General Interest
    IRCProposed Rules (FR)Proposed Oct 15, 2007
    …ion is in effect. The enrolled actuary for the plan does not issue a certification of the AFTAP for 2011 until June 1, 2011. (ii) Beginning January 1, 2011, Plan V’s 2011 AFTAP is presumed to be equal to the 2010 AFTAP, or 69%, under the provisions of paragraph (h)(1)(ii) of this section. Accordingly, the restriction o…
  17. Ann. 2011-16 — Correction to Revenue Ruling 2011-3 — 2011 covered compensation tables; permitted disparity. Revenue Ruling 2011-3 as it appears in the Internal Revenue Bullet…
    IRCAnnouncementsFeb 14, 2011
    Announcement 2011-16 Correction to Revenue Ruling 2011-3 — 2011 Covered Compensation Tables; Permitted Disparity Revenue Ruling 2011-3 as it appears in the Internal Revenue Bulletin (IRB) that was published on January 24, 2011 (2011-4 I.R.B. 326) contains a typographical error in Attachment I. The error appears in t…
  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. Rev. Proc. 2014-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresJan 2, 2014
    istrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 2011–49, 2013–22 Advisory letter Rev. Procs. 2011–49, 2013–22, 2014–6 Basic plan document Rev. Procs. 2011–49, 2013–22 Determination letter Rev. Procs. 2014–6, 2014–9 Dual-purpose IRA Rev. Procs. 98–59, 2010–48 Group exemption letter Rev. …
  20. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…