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1. PLR 200424004 — Year of Deduction
   IRCPrivate Letter RulingsJun 11, 2004★ strong match
   …'s consent to effect the change and to prevent amounts from being duplicated or omitted. Rev. Proc. 2002-9, 2002-1 C.B. 32, provides the exclusive procedures by which a taxpayer may obtain the automatic consent of the Commissioner to make the changes in method of accounting described in that revenue procedure’s APPENDI…
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. T.C. Memo. 2011-105 — Mark E. Warmoth v. Commissioner
   IRCCourt RulingsMay 19, 2011
   … employees in 2000-2003. Leading Edge did not provide health insurance benefits to its employees in 2002-04. Leading Edge maintained a portfolio account with Advest, Inc. From August 2003 through December 2004 Leading Edge - 20 - maintained a portfolio of stocks and received dividends." Leading Edge also maintained che…
4. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
   IRCProposed Rules (FR)Proposed Sep 24, 2007
   …2006-36 I.R.B. 353; Rev. Rul. 2005-24, 2005-1 C.B. 892; Rev. Rul. 2003-102, 2003-2 C.B. 559; Notice 2002-45, 2002-2 C.B. 93; Rev. Rul. 2002-41, 2002-2 C.B. 75; Rev. Rul. 69-141, 1969-1 C.B. 48. New section 106(e) provides that a health FSA will not fail to satisfy the requirements of sections 105 or 106 merely because …
5. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
   ERISAProposed Rules (FR)Proposed Feb 25, 2026
   …eir required ERISA disclosures electronically.[3] The first electronic safe harbor was published in 2002 (the 2002 safe harbor).[4] The 2002 safe harbor establishes tailored safeguards for electronic disclosure for two categories of participants and beneficiaries. The first category is for participants whose employment…
6. T.C. Memo. 2014-14 — Ries Enterprises, Inc. v. Commissioner
   IRCCourt RulingsJan 27, 2014
   … 20%. Mr. Ries, a disqualified person, is therefore treated as owning all of petitioner's stock for 2002. See secs. 409(p)(3), -14- [*14] 318(a)(1)(A); sec. 1.409(p)-1(e)(2), Income Tax Regs. Accordingly, 2002 is a nonallocation year. See sec. 409(p)(3). D. The Plan Violated Section 409(p) for 2002. The Plan made an im…
7. 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
   ic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F…
8. T.C. Memo. 2008-17 — Herbert & Christine Bangs v. Commissioner
   IRCCourt RulingsJan 31, 2008
   …. Commissioner , 93 T .C . 181, 195 (1989) . The record establishes, and we have found, that during 2002 Mr . Bangs paid to Ms . Platt $8,803 .87 pursuant to the divorce decree provision in question . Date of Payment Amount . of Paymen t 01/14/2002 728 .9 1 02/13/2002 728 .9 1 03/13/2002 728 .9 1 04/15/2002 728 .9 1 05…
9. T.C. Summary Opinion 2013-51 — Martin Toombs v. Commissioner
   IRCCourt RulingsJun 25, 2013related by meaning
   n. - 15 - To give effect to our disposition of the disputed issue, as well as petitioner's concession, see sap_rg note 2, Decision will be entered for respondent as to the income tax deficiency and for petitioner as to the accuracy-related penalty.
10. T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen…
    IRCTreasury DecisionsFeb 26, 2007related by meaning
    addition, the notice invites comments from the public regarding all aspects of these provisions. ADMINISTRATIVE Rev. Proc. 2007-21 Rev. Proc. 2007-21 This procedure provides guidance to persons against whom a penalty under section 6707 or 6707A of the Code is assessed, and who may request rescission of those penalties…
11. T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am…
    IRCTreasury DecisionsAug 28, 2006related by meaning
    INCOME TAX Rev. Rul. 2006-41 Rev. Rul. 2006-41 LIFO; price indexes; department stores. The June 2006 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with referenc…
12. T.C. Summary Opinion 2006-184 — William Edward & Patricia Marie Colombell v. Commissioner
    IRCCourt RulingsNov 30, 2006related by meaning
    ted States , 68 Fed. Cl. 177, 188 (2005) (quoting Marsh & McLennan Cos. v. United States , supra , at 1381). Rather, we must apply the language of the relevant provisions, as written. See Commissioner v. Lundy , 516 U.S. 235, 252 (1996) (courts are “bound by the language of the statute as it is written”); Badaracco v. …
13. T.C. Memo. 2000-384 — Robert W. & Vivian Toan v. Commissioner
    IRCCourt RulingsDec 19, 2000related by meaning
    limitation would have expired. - 11 - Nor does the fact that respondent had already issued petitioners a notice of deficiency for 1980 (i.e., the 1984 notice) serve to prohibit respondent from issuing the affected items notice of deficiency to petitioners for the same year. See sec. 6230(a)(2)(C); Hemmings v. Commissio…
14. Treas. Reg. § 54.4980B-2(f) — Plans that must comply.
    IRCRegulationsDec 30, 2016
    …e for the year. Thus, the second condition in paragraph (c) of this Q&A-8 is also satisfied for the 2002 plan year. Because both conditions in paragraph (c) of this Q&A-8 are satisfied for 2002, with respect to any qualifying event occurring in 2002, the health FSA is not obligated to make COBRA continuation coverage a…
15. 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
    ….39 6.65 7.39 2001 October 7.37 6.64 7.37 2001 November 7.36 6.62 7.36 2001 December 7.34 6.61 7.34 2002 January 7.34 6.60 7.34 2002 February 7.33 6.60 7.33 2002 March 7.32 6.59 7.32 2002 April 7.32 6.58 7.32 2002 May 7.31 6.58 7.31 2002 June 7.30 6.57 7.30 2002 July 7.28 6.55 7.28 2002 August 7.26 6.53 7.26 2002 Septe…
16. T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (…
    IRCTreasury DecisionsMar 7, 2005related by meaning
    Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified. EXEMPT ORGANIZATIONS T.D. 9175 T.D. 9175 Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations requir…
17. T.C. Memo. 2017-112 — Whistleblower 19860-15W v. Commissioner
    IRCCourt RulingsJun 13, 2017
    that petitioner had provided to CID in the 2002 letters. Petitioner attached copies of the 2002 letters to the 2002 Form 211. On February 3, 2003, he received a letter from the IRS Midstates Region office in Memphis, Tennessee, verifying that the 2002 Form 211 had been received and was being evaluated. 2004 In October…
18. T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers …
    IRCTreasury DecisionsSep 29, 2003★ strong match
    rders) applies for transfers, distributions, and payments made after December 31, 2001. Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 4. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 5. In §602.101, paragraph (b) is amended by adding an entry in …
19. T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules.
    IRCTreasury DecisionsSep 18, 2006related by meaning
    …utilize the advance consent procedures of Rev. Proc. 97-27, as modified and amplified by Rev. Proc. 2002-19, as amplified and clarified by Rev. Proc. 2002-54, when seeking a change to a method of accounting provided in regulations sections 1.263(a)-4, 1.263(a)-5, or 1.167(a)-3(b) in conjunction with a change for the sa…
20. Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2006
    …ed an automatic change procedure for obtaining a change in annual accounting period. See Rev. Proc. 2002-39, 2002-1 C.B. 1046 (general procedures for prior approval), as clarified and modified by Notice 2002-72, 2002-2 C.B. 843, and modified by Rev. Proc. 2003-34, 2003-1 C.B. 856, and Rev. Proc. 2003-79, 2003-2 C.B. 10…