§74761

2 cases·2 cited

Statute Text — 26 U.S.C. §74761

Statute text not available for this section.

2 Citing Cases

Yarish Consulting, Inc., Petitioner T.C. Memo. 2010-174 · 2010

MEMORANDUM OPINION KROUPA, Judge : This is a declaratory judgment action under section 74761 that petitioner filed in response to a final revocation letter respondent issued in 2008 (revocation letter) , 'All section references are to the Internal Revenue Code (Code), and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.

Van Roekel Farms, Inc., Petitioner T.C. Memo. 2000-171 · 2000

MEMORANDUM OPINION HAMBLEN, Judge: This is an action for declaratory judgment under section 74761 regarding the qualification of petitioner’s employee stock ownership plan and trust.