§1851

5 cases·5 cited

Statute Text — 26 U.S.C. §1851

Statute text not available for this section.

5 Citing Cases

John N. & Debra Booth, Petitioner 108 T.C. No. 25 · 1997

Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.

Young & Young, Ltd., Petitioner 108 T.C. No. 25 · 1997

Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.

Billy & Ruth Johnson, Petitioner 108 T.C. No. 25 · 1997

Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.

Bruce E. & Patricia Traegde, Petitioner 108 T.C. No. 25 · 1997

Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.

Parker-Hannifin Corporation, Petitioner T.C. Memo. 1996-337 · 1996

ablish special - 23 - reserve limit principles for collectively bargained plans. Before final regulations were issued, current section 419A(f)(5)(A) was enacted, eliminating the need for such regulations. See Tax Reform Act of 1986, Pub. L. 99-514, sec. 1851(a)(13), 100 Stat. 2862. Respondent argues that petitioner should not be allowed to deduct the portion of the contribution related to collectively bargained employees because a separate fund was not created. This argument arises out of the la