...§1.72-11. (b) Annuity starting date. (1) Except as provided in subparagraph (2) of this paragraph, the annuity starting date is the first day of the first period for which an amount is received as an annuity, except that if such date was before January 1, 1954,...

...§ 1.72-11. (b) Annuity starting date. U) Except as provided in subparagraph (2) of this paragraph, the annuity starting date is the first day of the first period for which an amount is received as an annuity, except that if such date was before January 1, 1954,...

...amounts to be (b) Annuity starting date. (1) Except as provided in subparagraph (2) of this paragraph, the annuity starting date is the first day of the first period for which an amount is received as an annuity, except that if such date was before January 1, 1954,...

...§ 1.72-11. (b) Annuity starting date. U) Except as provided in subparagraph (2) of this paragraph, the annuity starting date is the first day of the first period for which an amount is received as an annuity, except that if such date was before January 1, 1954,...

...§ 1.72-11. (b) Annuity starting date. (1) Except as provided in subparagraph (2) of this paragraph, the annuity starting date is the first day of the first period for which an amount is received as an annuity, except that if such date was before January 1, 1954,...

...Annuity starting date— (1) General rule. For purposes of sections 401(a)(ll), 411(a)(ll) and 417, the annuity starting date is the first day of the first period for which an amount Is paid as an annuity or any other form. (2) Annuity payments. The annuity starting...

...before the annuity starting date to the extent excludable from gross income under prior income tax law. The "annuity starting date" is the first day of the...payment is received as an annuity under the contract; except that if the date was before January 1, 1954, then the annuity starting date is considered January...

...regulations) occurs before the death of the employee. Section 1.72-(4)(b) of the regulations provides that $3 ү x {k/ݞQ ) k O U >k is ɗ_ ~ k for which an amount is received as an annuity. The first day of the first period for which an amount...

...that of the first annuitant. In this respect, section 1.72^1 (b) (1) of the regulations provides that the annuity starting date is the first day of the first period for which an amount is received as an annuity which, as held therein, is the date upon which the obligations...

...V*OO) of such payments and each muat include the balance ($320) in gross income Annuity Starting Date The annuity starting date is the first day of the first period for which a payment « received under the contract or the date upon which the obligation under the contract became fixed,...