 | United States. Internal Revenue Service - 1962 - 1090 pages
...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) (relating to the tax limitation on certain lump sums) shall not apply. Section 402... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...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). The amount actually distributed or made available to any distributee shall not include net unrealized... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1050 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,... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 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,... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 1186 pages
...described In section 501 (e) 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 as if it were an amount received as an annuity, the consideration for which is the amount contributed... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 662 pages
...described in section 501 (e) 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 as if it were an amount received as an annuity, the consideration for which is the amount contributed... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 298 pages
...member of the retirement fund, beneficiary, or joint and/or survivor annuitant) shall be taxable to him, in the year in which so distributed or made available, under section 72 as if it were an amount received as an annuity under an annuity contract for which the distributee... | |
 | 1961 - 566 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 ^2 (relating to annuities) except that section 72 (e) (3) shall not apply. ยง 1.402 (b)-l Treatment... | |
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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... 
