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In Sherwin-Williams Case, Tax Court Says Investment Income of VEBA Used to Pay Costs Is UBTI (PDF)
United States Tax Court Link to more items from this source
[Opinion]
Nov. 13, 2000
Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee, vs. Commissioner of Internal Revenue (115 T.C. 33, Nov. 9, 2000). Excerpt: [B]ecause of the limitation prescribed by sec. 512(a)(3)(E)(i), I.R.C., in determining for each year at issue the UBTI of [the trust] under sec. 512(a)(3)(A), I.R.C., the amount of investment income at issue may not be excluded as exempt function income.

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