Internal Revenue Cumulative Bulletin, Volume 3

addition adjusted allocation allowed amended by adding amended by striking amount annual annuity apply basis beginning after December beneficiary benefit bonds bracket calendar chapter child claim clause Code compensation conference agreement contributions corporation death decedent December 31 deduction defined described designated determined distribution dollar earned effective elective deferrals eligible employee end the following ERISA estate tax exceed excess exclusion exemption expenses extent facility filing gift gross income House bill imposed income tax increase individual inserting interest Internal Revenue Code liability limit means ment Modification notice paid paragraph participant payment pension percent period person PRESENT LAW qualified reason received reduced regulations relating repeal respect retirement plan rollover rules Secretary Senate amendment spouse subparagraph subsection tax rate taxable years beginning taxpayer term tion transfer Treasury treated treatment trust