- 12 - the meaning of section 72(m)(7), and the distribution is not subject to the 10-percent additional tax under section 72(t). Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for petitioner.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011