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IRA distribution rules in REG-13047700 and REG-13048100

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Audrey J. Walton v. Commr. Of Internal Revenue; Docket No. 3824-99 (December 22, 2000)

Stanley J. Jennings v. Commissioner; T.C. Memo.2000-366; No. 8249-98 (December 4, 2000)

Cynthia Harbison, et. al. v. United States; 86 AFTR 2nd Par. 2000-5593 (November 17, 2000)

Nationalist Foundation v. Commr., T.C. Memo. 2000-318; No. 14871-98X (October 1,2000)

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