Citation index

Statutes & cases

Master citation list across qualified plans, anti-abuse, intercompany, nonprofit, and professional conduct.

9 categories69 citationsLast reviewed 2026-04-27

NOT LEGAL OR TAX ADVICE. Verify every cite against current law before relying. Circular 230 notice applies.

Qualified retirement plans

IRC § 401(a): Qualified pension/profit-sharing/stock-bonus trust requirements
IRC § 401(k): Cash or deferred arrangement (CODA)
IRC § 402(c): Direct rollover non-recognition
IRC § 402(g): Annual elective deferral limit — 2026: $24,500
IRC § 402A: Designated Roth contributions
IRC § 415(c): Annual additions limit — 2026: $72,000
IRC § 408: Individual Retirement Accounts
IRC § 501(a): Tax exemption of qualified plan trust (the inside-buildup engine)
IRS Notice 2025-67: 2026 cost-of-living adjustments for retirement plan limits
IRS Form 5500-EZ: One-participant plan annual return (required when assets > $250K)

IRC § 72(p): Plan loans — ≤ lesser of $50K or 50% of vested balance; level amortization; 5-year repayment
IRC § 72(t): 10% additional tax on early distributions before age 59½
IRC § 72(t)(2)(A)(iv): Substantially Equal Periodic Payments (SEPP)
IRC § 72(t)(2)(A)(v): Rule of 55 — separation in or after the year participant reaches 55
Rev. Rul. 2002-62: SEPP calculation methods (amortization, annuitization, RMD)

IRC § 4975: Excise tax on prohibited transactions (15% → 100%)
IRC § 408(e): Prohibited-transaction consequences for IRAs
IRS Memorandum, Oct. 1, 2008: Guidelines regarding rollovers as business start-ups (Julianelle Memo)
Treas. Reg. § 1.401(a)(4)-4: Nondiscrimination — benefits, rights, and features
Peek v. Comm'r, 140 T.C. 216 (2013): Personal guarantee = prohibited transaction; IRA disqualified
Ellis v. Comm'r, T.C. Memo 2013-245, aff'd 787 F.3d 1213 (8th Cir. 2015): Salary from IRA-owned LLC = prohibited transaction

IRC § 162: Ordinary and necessary business expenses
IRC § 1361–§ 1378: S-corporation provisions
IRC § 1401, § 1402: Self-employment tax
IRC § 199A: 20% QBI deduction for pass-throughs (sunset scheduled post-2025)
IRC § 1202: QSBS — up to 100% gain exclusion on C-corp stock held > 5 years
Watson v. United States, 668 F.3d 1008 (8th Cir. 2012): S-corp reasonable compensation

IRC § 7701(o): Codified economic substance doctrine — conjunctive test
IRC § 6662(b)(6): 20% accuracy-related penalty for lack of economic substance
IRC § 6662(i): 40% penalty if not adequately disclosed
IRC § 6664(c)(2): Reasonable-cause defense NOT available — strict liability
IRC § 6694: Tax return preparer penalties
IRC § 7201: Attempt to evade or defeat tax — felony, up to 5 years prison
IRC § 7203: Willful failure to file / supply info — misdemeanor
IRC § 7206: Fraud and false statements — felony
Gregory v. Helvering, 293 U.S. 465 (1935): Substance over form
Lucas v. Earl, 281 U.S. 111 (1930): Assignment of income — fruits cannot be attributed to a different tree
Knetsch v. United States, 364 U.S. 361 (1960): Sham transaction doctrine
Frank Lyon Co. v. United States, 435 U.S. 561 (1978): Economic substance — sale-leaseback respected when real
Coltec Industries, Inc. v. United States, 454 F.3d 1340 (Fed. Cir. 2006): Pre-codification economic substance
Comm'r v. Court Holding Co., 324 U.S. 331 (1945): Step transaction doctrine

IRC § 501(c)(3): Tax exemption + private inurement prohibition
IRC § 4958: Excess benefit transactions — 25% / 10% / 200% taxes
Treas. Reg. § 53.4958-1 through § 53.4958-8: Implementing regs on excess benefit + rebuttable presumption procedure
IRC § 511–§ 514: Unrelated business income tax (UBIT)

Treasury Department Circular 230 (31 C.F.R. Part 10): Practice before the IRS
IRC § 6694: Preparer penalty
AICPA Statements on Standards for Tax Services (SSTS): Professional standards for CPAs
State UPL statutes: Unauthorized Practice of Law — varies by state