§767

8 cases·2 followed·6 cited—25% support

Statute Text — 26 U.S.C. §767

Statute text not available for this section.

8 Citing Cases

Charles P. Stepnowski, Petitioner 124 T.C. No. 12 · 2005

of the amount that would be determined under the plan without regard to the amendment and the amount determined under the plan with regard to the amendment. * * * * * * * SECTION 2. BACKGROUND * * * * * * * .07 Under sec. 417(e)(3), as amended by sec. 767 of the Retirement Protection Act of 1994 ("RPA 94," which is part of GATT), and sec. 1.417(e)-1(d), a defined benefit plan must provide that the present value of any accrued benefit and the amount of any distribution must not be less than the

Randolph John Beale, Petitioner T.C. Memo. 2000-158 · 2000

The divorce judgment did not designate how much of the "family support" award was for maintenance and how much was for child support. The divorce judgment contains no provision reducing the "family support" payments if a contingency related to the children occurs. Finally, the divorce judgment specifically states that the "fami

Stepnowski v. Commissioner IRS · Cir.

Charles P. Stepnowski v. Commissioner of Internal Revenue Hercules Incorporated 456 F.3d 320 · Cir.

Stepnowski v. Commissioner 124 T.C. 198 · 2005

Continental Illinois National Bank & Trust Co. of Chicago v. Commissioner 69 T.C. 357 · 1977

Esden v. Bank of Boston 229 F.3d 154 · Cir.

Esden v. Bank Of Boston 229 F.3d 154 · Cir.