§8437
2 cases·1 overruled·1 cited
Statute Text — 26 U.S.C. §8437
Statute text not available for this section.
2 Citing Cases
8437 (2000), is also a fund established within the Treasury. Unlike the military fund, however, this fund is treated as a sec. 401(a) qualified trust for purposes of the Internal Revenue Code. Sec. 7701(j); 5 U.S.C. sec. 8440 (2000). - 6 - property, not necessarily the recipient of the income. Eatinger v. Commissioner, T.C. Memo. 1990-310. Ac
United States v. Wells