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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... "
Tax Proposals Affecting Private Pension Plans: Hearings Before..., 92-2.... - Page 239
by United States. Congress. House. Committee on Ways and Means - 1972
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962
...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...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967
...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...
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Analysis of the Social Security System: Hearings Before a ..., Parts 1-5

United States. Congress. House. Committee on Ways and Means - 1953 - 1580 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,...
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General Revenue Revision: Hearings Before the Committee on Ways ..., Volumes 1-2

United States. Congress. House. Committee on Ways and Means - 1953 - 2950 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,...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., Part 1

United States. Congress. Senate. Committee on Finance - 1954 - 2443 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...
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Individual Retirement Act of 1955: Hearings Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1955 - 282 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...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...actually distributed orTmade available to any distributee by any such trust shall be taxable to him, of electing small business corporations. SEC. XS71. DEFINITIONS. section 72 (e) (3) shall not apply. (c) TAXABILITY OF BENEFICIARY OF CERTAIN FOREIGN SITUS TRUSTS....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...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. 1.402 (b)-l Treatment...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 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) shall not apply. The amount actually distributed or made available to any distributee...
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Tax Reform Act of 1969: Hearings, Ninety-first Congress, First ..., Part 3

United States. Congress. Senate. Committee on Finance - 1969 - 6777 pages
...In Law of Taxation, NYU. IMS: admitted to practice bef ftre nil courts of Pennsylvania. able to him in the year in which so distributed or made available,...72(c) (4) ) shall be included in the gross income of the employee without regard to section 72 (e) (1) (relating to amount not received as annuities)....
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