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Bbs Associates, Inc. v. C. I. R, 661 F.2d 913, 3rd Cir. (1981) by Scribd Government Docs is a document available to read on EtoBox.

BBS Associates, Inc. v. C.I.R. was a 1981 case in which the Third Circuit affirmed a tax court ruling. The case involved an employer who established a pension plan for its employees. The IRS disallowed deductions taken by the employer for its contributions to the pension plan, arguing the plan did not meet certain requirements. The Third Circuit agreed with the tax court that the pension plan failed to meet statutory requirements to qualify for tax deductions.

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Scribd Government Docs

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