§1732

3 cases·3 cited

Statute Text — 26 U.S.C. §1732

Statute text not available for this section.

3 Citing Cases

G. Mason Cadwell, Jr., Petitioner 136 T.C. No. 2 · 2011

1732(a) (Wesp 1995) (every corporation must have a pres dent, a secretary, an a treasurer and these offices mgy - be hel by the same person) . As the sole officer of Keady, hê had coÀtrol over his own eligibility under Keady's SEP. -Additi nally, as the sole officer, petitioner could terminate the Plan a d have the assets distributed to Keady.

Cadwell v. Commissioner 136 T.C. 38 · 2011

1732(a) (West 1995) (every corporation must have a president, a secretary, and a treasurer and these offices may be held by the same person). As the sole officer of Keady, he had control over his own eligibility under Keady’s SEP. Additionally, as the sole officer, petitioner could terminate the Plan and have the assets distributed to Keady. P

Robin Haft Trust v. Commissioner 61 T.C. 398 · 1973