§74764

1 cases·1 cited

Statute Text — 26 U.S.C. §74764

Statute text not available for this section.

1 Citing Cases

John F. Romann, Petitioner 111 T.C. No. 15 · 1998

-11- Discussion Section 74764 gives the Tax Court jurisdiction to make a declaratory judgment with regard to the tax-qualified status of a retirement plan.