 An employees' trust (or under a contract purchased by an employees' trust) forming part of a pension, stock bonus, or profit-sharing plan which, at the time of the decedent's separation from employment (whether by death or otherwise), or at...  Reports of the Tax Court of the United States - Page 966by United States. Tax Court - 1986Full view - About this book
 | United States - 1964 - 1098 pages
...provisions of this section or of any provision of law. there shall be дяЬиЬрн from the groe estate the value of an annuity or other payment receivable by any beneficiary (other **•" the executor) under— • • • • • (2) a retirement annuity contract purchased... | |
 | United States - 1983 - 968 pages
...2045, 2104, 2107, 6324 of this title. § 2039. Annuities (a) General The gross estate shall include the value of an annuity or other payment receivable by any beneficiary by reason of surviving the decedent under any form of contract or agreement entered into after March... | |
 | 1960 - 1580 pages
...decedent if made by reason of his employment. (c) Exemption of annuities under certain trusts and plans. Notwithstanding the provisions of this section or...annuity or other payment receivable by any beneficiary (other than the executor) under — (1) An employees' trust (or under a contract purchased by an employees'... | |
 | 1960 - 618 pages
...decedent If made by reason of his employment. (c) Exemption of annuities under certain trusts and plans. Notwithstanding the provisions of this section or...annuity or other payment receivable by any beneficiary (other than the executor) under — (1) An employees' trust (or under a contract purchased by an employees'... | |
 | 1964 - 82 pages
...provisions; annuities. SEC. 2039. Annuities * * * (c) Exemption of annuities under certain trusts and plans. Notwithstanding the provisions of this section or...annuity or other payment receivable by any beneficiary (other than the executor) under — (1) An employees' trust (or under a contract purchased by an employees'... | |
 | 1987 - 746 pages
...Agreements or plans to which section 2039 (a) and (6) applies. (1) Section 2039 (a) and (b) applies to tbe value of an annuity or other payment receivable by any beneficiary under any form of contract or agreement entered into after March 3, 1931, under which— (i) An annuity or other... | |
 | 1997 - 842 pages
...2039(c) excludes from a decedent's gross estate, to the extent provided in paragraph (c) of this section, the value of an annuity or other payment receivable by any beneficiary (except the value of an annuity or other payment receivable by or for the benefit of the decedent's... | |
 | 1976 - 478 pages
...Notwithstanding the provisions of this section or of any provision of law, there shall be excluded from ths groes estate the value of an annuity or other payment receivable by any bensficlary (other than the executor) under(1) An employees' trust (or under $ contract purchased by... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...ANNUITIES UNDER CERTAIN TRUSTS AND PLANS. — Notwithstanding the provisions of this section of or any provision of law, there shall be excluded from...annuity or other payment receivable by any beneficiary (other than the executor) under — (1) An employees' trust (or under a contract purchased by an employees'... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...his death, to his designated beneficiary. Section 2039 (c) of the Code provides, in substance, that the value of an annuity or other payment receivable by any beneficiary of a decedent (other than his executor) under an employee's trust forming part of a pension, stock... | |
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