Collection

Commentary – Essential Tax Companion ¶2115

Eligibility

Commentary – Essential Tax Companion ¶12855

Generally

Commentary – Essential Tax Companion ¶12105 ; Essential Tax Companion ¶12850

Late payment

Commentary – Essential Tax Companion ¶2115

Married women

Commentary – Essential Tax Companion ¶12855

Payment

Commentary – Essential Tax Companion ¶2115

Reporting requirements

Commentary – Essential Tax Companion ¶2070

Value of contributions

Commentary – Essential Tax Companion ¶12860

Widows

Commentary – Essential Tax Companion ¶12855