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Go to T.C. Memo. 2019-33 (not yet in the library — opens the official source)
74 documents · 0.47sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione…
    IRCRevenue ProceduresJan 2, 2013related by meaning
    ble time to act on the request for a TAM. See section 20 of Rev. Proc. 2013-6. Exhaustion of administrative remedies — exempt organization matters .08 Where a TAM has been requested pursuant to an exempt organization’s request for § 7805(b) relief from the retroactive application of an adverse determination within the …
  2. Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and …
    IRCRevenue ProceduresJan 2, 2014related by meaning
    , or documents to which §6104 (document open to public inspection) applies, as described in section 10.03. Taxpayer may protest deletions not made .05 After receiving the notice under § 6110(f)(1) of intention to disclose the TAM, the taxpayer may protest the disclosure of certain information in it. The taxpayer must s…
  3. Notice 2019-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2019 used under § 417(e)(3)(D), the…
    IRCNoticesDec 2, 2019
    -41 I.R.B. 280, Notice 2018-73, 2018-40 I.R.B. 526 and Notice 2019-51, 2019-41 I.R.B. 866, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for November 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Mo…
  4. Notice 2019-56 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2019 used under § 417(e)(3)(D), the …
    IRCNoticesNov 4, 2019
    -41 I.R.B. 280, Notice 2018-73, 2018-40 I.R.B. 526 and Notice 2019-51, 2018-41 I.R.B. 866, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for October 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Mon…
  5. 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 . . …
  6. Notice 2019-16 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2019 used under § 417(e)(3)(D), the…
    IRCNoticesMar 4, 2019
    … BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for February 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Month Average Segment Rates Without 25-Year Average Adjustment Applicable Month First Segment Second Segment Third Segment February 2…
  7. Notice 2019-21 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2019 used under § 417(e)(3)(D), the 24…
    IRCNoticesApr 1, 2019
    …ATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for March 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Month Average Segment Rates Without 25-Year Average Adjustment Applicable Month First Segment Second Segment Third Segment March 2019…
  8. PLR 201736022 — Exception For Certain Loans
    IRCPrivate Letter RulingsSep 8, 2017
    For the missed March 31, 2019 installment payment, the cure period ends June 30, 2019, and for the missed April 30, 2019 installment payment, the cure period ends September 30, 2019. Each missed installme nt payment is cured within that missed installment payment’s applicable cure period. The missed March 31, 2019 inst…
  9. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026related by meaning
    …Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corpora…
  10. T.D. 9641 — These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contr…
    IRCTreasury DecisionsDec 9, 2013related by meaning
    INCOME TAX Rev. Rul. 2013–26 Rev. Rul. 2013–26 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2013. EMPLOYEE PLANS T.D. 9641 T.D. 9641 These final…
  11. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017related by meaning
    SR T.C. Memo. 2017-3 UNITED STATES TAX COURT CANDACE ELAINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5023-14. Filed January 3, 2017. Candace Elaine, pro se. Willis B. Douglass and Mindy S. Meigs, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: Respondent determined …
  12. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    … th e expense information below identifying expenditures allegedly related to his attendance at the 2019 IRS Tax Forum , all labeled as “IRC# 162 expenses . ” Section 162 permits the deduction of expenses that were incurred as “traveling expenses . . . while away from home in the pursuit of a trade or business . ” § 16…
  13. Notice 2019-13 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the …
    IRCNoticesFeb 19, 2019
    …E BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for January 2019 without adjustment for the 25-year average segment rate limits are as follows: 24-Month Average Segment Rates Without 25-Year Average Adjustment Applicable Month First Segment Second Segment Third Segment January 20…
  14. 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…
  15. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026related by meaning
    uter limits of the mandatory postponement period could be when a disaster declaration omits an ending date or is extended. Abdo, 162 T.C. at 169 n.13. The IRS disagrees with the Tax Court’s holding that the phrase “in the same manner” in former section 7508A(d) is unambiguous and will continue to defend its interpretat…
  16. 85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAProposed Rules (FR)Proposed Sep 4, 2020
    …reholders? Evidence from SEC No-Action Letter Decisions, U.S.C. CLASS Research Paper No. CLASS17-4 (2019), https://papers.ssrn.com/​sol3/​papers.cfm?​abstract_​id=​2881408, at 25; Joseph P. Kalt, L. Adel Turki, Kenneth W. Grant, Todd D. Kendall & David Molin, Political, Social, and Environmental Shareholder Resolutions…
  17. 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 .…
  18. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019
    …intained by PEOs). Back to Citation 10.  The SECURE Act had originally been introduced on March 22, 2019 on a bipartisan basis by House Ways and Means Chairman Richard Neal (D-MA), Ranking Member Kevin Brady (R-TX), Rep. Mike Kelly (R-PA) and Rep. Ron Kind (D-WI). The SECURE Act contains the MEP provisions found in S. …
  19. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    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…
  20. 85 FR 39113 — Financial Factors in Selecting Plan Investments
    ERISAProposed Rules (FR)Proposed Jun 30, 2020
    …/​files/​2018%2007%20NEPC%20ESG%20Survey%20Results%20.pdf?​t=​1532123276859. Back to Citation 38.   2019 ESG Survey, Callan Institute (2019), www.callan.com/​wp-content/​uploads/​2019/​09/​2019-ESG-Survey.pdf. Back to Citation 39.  DOL calculations are based on statistics from Private Pension Plan Bulletin: Abstract of…