Tag Archives: IRS
Private Letter Ruling 200108010
Private Letter Ruling 200028042
(Posted on April 19, 2000 by Carol V. Calhoun)
Private Letter Ruling 199923056
(Posted on March 16, 1999 by Carol V. Calhoun)
Technical Advice Memorandum 199903032
(Posted on October 2, 1998 by Carol V. Calhoun)
PBGC, IRS, AND Department of Labor Guidelines on Asset Reversions
(Posted on May 23, 1984 by Carol V. Calhoun)
Announcement 82-146, 1982-47 I.R.B. 53
(Posted on November 22, 1982 by Carol V. Calhoun)
FILING REQUIREMENTS FOR FORM 5500-G, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN
News Release IR-1869
(Posted on August 10, 1977 by Carol V. Calhoun)
News Release
Alban K. Barrus and Hattie C. Barrus, Plaintiffs v. United States of America, Defendant, 69-1 U.S. Tax Cas. (CCH) ¶ 9281 (ED NC 1969)
(Posted on February 24, 1969 by Carol V. Calhoun)
While this case by its terms dealt only with the taxation of a retirement distribution under a now-repealed section of the Internal Revenue Code, it has been used by analogy to determine whether an individual has had a termination of employment that would permit a distribution before age 62 in the case of a pension plan, or before age 59½ in the case of a 401(k) plan. See General Information Letter 2000-0245 (September 6, 2000).
LARKINS, JR., District Judge: This civil action was instituted by the plaintiffs to recover certain income taxes and interest thereon paid to the defendant as a result of certain assessments made by certain of the defendant’s employees.