§438
7 cases·7 cited
Statute Text — 26 U.S.C. §438
Statute text not available for this section.
7 Citing Cases
438, entitled “Ownership During Lifetime”, directs in subsection (a) (hereinafter TPC 438(a)) thereof: “A joint account belongs, during the lifetime of all parties, to the parties in proportion to the net contributions by each to the sums on deposit, unless there is clear and convincing evidence of a different intent”. Finally, Tex. Prob. Code
438.31 and .32 (1978). Petitioners further contend that the fair market value of the use of the loan proceeds is zero. Respondent contends that the Court should conclude that the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 829, preempts Michigan's usury laws and that the "amount involved" should be calcula