MISCELLANEOUS ISSUES; REGULATIONS – Regulations Considered (By Number)

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1503.00000 – MISCELLANEOUS ISSUES; REGULATIONS
1503.02000 – Regulations Considered (By Number)

Statement of tax expert that he thought he could convince the IRS that money-purchase plan had changed to a profit-sharing plan is speculative and insufficient to meet the charging party's burden of proof; p. 16.