Labels:book | reckoner | sky OCR: Br. n.12 (quotations omitted) The Government's Selection the bracketed word "statute" inaccurately sugg ests much broader Congressional intent than the Joint Committee staff described Rather than the used the word "requirement, FJ and was referring directly EC Section 2518s nine-month rule, which applies only to post-1976 interests See Statf of the Ioint Commi ttee on Taxation, 94th Cong. Sess. General Explanation of the Tax Reform Act 1976 591 Comm Print 1976 reprinted in 1976-3 603 the Treasury Depariment wanted T "coordinate only needed to have said that the 1958 Regulation would apply any disclaimers mou governed Aq Section 2518 adding the "taxable transfers" language the Department went beyond what was needed to coordinate effective dates The Government's interpretation of the 1986 Re ...
(.png)
