Grajales v. Commissioner -
In Grajales v. Comm’r of Internal Revenue, the United States Court of Appeals for the Second Circuit addressed whether the ten percent exaction under Section 72(t) (Exaction) is considered a...more
4/4/2023
/ Distribution Rules ,
Exactions ,
Failure to Report ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
IRS ,
Pensions ,
Retirement Plan ,
Tax Court ,
Tax Liability ,
Withdrawal Liability