Individual required to include IRA distributions in gross income
LINK TO ITEM
Code Sec. 408
Kirkpatrick v. CIR, T.C. Memo. 2018-20
(USTC)
2018-02-22

IRA payments to state’s unclaimed property fund subject to tax withholding and reporting requirements
LINK TO ITEM
Code Sec. 408
Rev. Rul. 2018-17
(IRS)
2018-05-29