MISCELLANEOUS ISSUES; REGULATIONS – Regulations Considered (By Number)
Single Topic for Decision 0818E
Full Decision Text (click on the link to view): Full Text
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.