Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" The amount actually distributed or made available to any distributee by any such trust shall be taxable to him, In the year In which so distributed or made available, under section... "
Tax Proposals Affecting Private Pension Plans: Hearings Before..., 92-2.... - Page 239
by United States. Congress. House. Committee on Ways and Means - 1972
Full view - About this book

United States Code: Supplement

United States - 1988
...actually distributed or made available to any distributee by any such trust shall be taxable to him in the year in which so distributed or made available,...before the annuity starting date (as defined in section 72(c)(4)) shall be included in the gross income of the employee without regard to section 72(e)(5)...
Full view - About this book

United States Code: Containing the General and Permanent Laws of the United ...

United States - 1964
...described in section 401 (a) which is exempt from tax under section 501 (a) shall be taxable to him, in the year in which so distributed or made available,...under section 72 (relating to annuities) except that section 72(e) (3) shall not apply. The amount actually distributed or made available to any distributee...
Full view - About this book

United States Code

United States - 1965
...actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section 72 (relating to annuities) . (c) Taxability of beneficiary of certain foreign situs trusts. For purposes of subsections (a) and...
Full view - About this book

United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...actually distributed or made available to any distributee by any such trust shall be taxable to him, States 22 (b) (2) as if it were an annuity the consideration for which is the amount contributed by the employee,...
Full view - About this book

Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 pages
...actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section 22 (b) (2) as if it were an annuity the consideration for which is the amount contributed by the employee,...
Full view - About this book

Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section 22 (b) (2) as if it were an annuity the consideration for which is the amount contributed by the employee,...
Full view - About this book

Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section 22 (b) (2) as if it were an annuity the consideration for which is the amount contributed by the employee,...
Full view - About this book

Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section 22 (b) (2) as if it were an annuity the consideration for which is the amount contributed by the employee,...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available,...under section 72 (relating to annuities) except that section 72 (e) (3) shall not apply. (TD 6203, 21 PR 7284, Sept. 25, 1956] 1.402 (b)-l Treatment...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...section 501 (a) for the taxable year of the trust in which the distribution is made shall be taxable in the year in which so distributed or made available under section 72 (relating to annuities) . For taxable years beginning before January 1, 1964, section 72(e)(3) (relating to the treatment of...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF