Keywords
retirement plans, Section 401, Internal Revenue Code of 1954, Self-Employed Individuals Tax Retirement Act of 1962, self-employed, retirement benefits, owner-employees, qualified plans, custodial plans, tax
Recommended Citation
Teresa C. Campbell,
Self-Employed Individuals Tax Retirement Act of 1962,
32 Fordham L. Rev. 279
(1963).
Available at: https://ir.lawnet.fordham.edu/flr/vol32/iss2/3