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81 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 92 T.C. 1173; 92 T.C. No. 77 — Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner
    IRCCourt RulingsMay 31, 1989related by meaning
    t. We believe that such an interpretation of the statute best serves Congress’ purpose and preserves the integrity of the rules. Periods of Limitation Finally, petitioner argues that assessments for 1979 and 1980 are barred by the periods of limitation on assessments and collection under section 6501(a). That section p…