§353
19 cases·1 distinguished·18 cited
Statute Text — 26 U.S.C. §353
Statute text not available for this section.
19 Citing Cases
353.7 (regarding authorized forms ofregistration). A bond may be registered in the names oftwo individuals only "in the alternative", i.e., using the conjunctive "or" and specifically not "and". Id. sec.. 353.7(a)(2). Further, such a bond need only include the taxpayer identification number ofthe first-named coowner. Id. sec. 353.5(b); see id.
353 .656, subd . 6a .8 To that end, petitioner relies upon the language of Minn . Stat . Ann . sec . 353 .656, subd . 6a, which provides that a member receiving a disability benefit "may continue to receive a normal disability benefit" if he/she is living at age 65 . 9 To thoroughly address this argument, we look to the complete text of Minn .