Doctor's plan disqualified for not meeting 70% rule; Sec. 83 triggers taxation.
D004608:Eligibility Determination; D007183:Income Tax / Q000331:legislation & jurisprudence*; D009885:Ophthalmology; D009907:Optometry; D011364:Professional Practice / Q000191:economics* / Q000331:legislation & jurisprudence; D012456:Salaries and Fringe Benefits; D014481:United States