Federal Land Bank Asso. v. Commissioner
United States Tax Court
Held, petitioners' retirement plans satisfied the coverage requirements of sec. 401(a)(3)(B), I.R.C. 1954, during the initial year they went into effect and thereby met the requirements of a "qualified trust" within the meaning of sec. 401(a), I.R.C. 1954, for that year.
1Opinion of the Court
Federal Land Bank Association of Asheville, North Carolina, Petitioner v. Commissioner of Internal Revenue, Respondent; Mountain Production Credit Association, Petitioner v. Commissioner of Internal Revenue, Respondent
Federal Land Bank Asso. v. Commissioner
Docket Nos. 3457-76R, 3458-76R
United States Tax Court
74 T.C. 1106; 1980 U.S. Tax Ct. LEXIS 74; 2 Employee Benefits Cas. (BNA) 2385;
August 26, 1980, Filed
Held, petitioners' retirement plans satisfied the coverage requirements of sec. 401(a)(3)(B), I.R.C. 1954, during the initial year they went into effect and thereby met the requirements of…
2Cases cited11 opinions
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Ed & Jim Fleitz, Inc. v. CommissionerUnited States Tax Court · 1968
- Loevsky v. CommissionerUnited States Tax Court · 1971
- Liberty Machine Works, Inc. v. CommissionerUnited States Tax Court · 1974
- Babst Services, Inc. v. CommissionerUnited States Tax Court · 1976
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