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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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Reports of the Tax Court of the United States, Volume 82

United States. Tax Court - 1984
...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,...of income of such trust before the annuity starting (tate (as defined in section 72fcX4)) shall be included in the gross income of the employee without...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...distributed or made available to any distributee by an exempt employees' trust shall be taxable to him in the year in which so distributed or made available under section 72 (relating to annuities). Section 72 (b) of the Code provides that gross income does not include that part of any amount received...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...or made available to any distributee by an exempt employees' pension trust shall be taxable to him, in the year in which so distributed or made available, under section 72 (relating to annuities) . Section 1.72-16(c) (2) (ii) of the Income Tax Regulations provides that, in the case of a life insurance...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1981
...section 401 (a), which is exempt from tax under section 501 (a), shall be taxable to the distributee in the year in which so distributed or made available, under section 72 (relating to annuities) . However, a lump sum distribution within the meaning of section 402 (e) (4) (A) of die Code is accorded...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...distributed or made available to any distributee by an exempt employees' trust shall be taxable to him, in the year in which so distributed or made available, under section 72 (relating to annuities) . Section 72 (b) and (d) of the Code provides for excluding from annuity payments amounts attributable...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979
...section 401 (a) , which is exempt from tax under section 501 (a), shall be taxable to the distributee in the year in which so distributed or made available, under section 72 (relating to annuities) . However, a lump-sum distribution, within the meaning of section 402 (e) (4) (A) of the Code, is accorded...
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Reports of the Tax Court of the United States, Volume 73

United States. Tax Court - 1980
...thereof that an amount actually distributed from an exempt trust shall be taxable to the distributee "in the year in which so distributed or made available, under section 72." Paragraph (2) goes on to provide that any total or lump-sum distribution within 1 year, under circumstances...
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Internal Revenue Bulletin: Cumulative bulletin, Part 2

United States. Internal Revenue Service - 1965
...that the amount actually distributed or made available to any distributee shall lie taxable to him, in the year in which so distributed or made available, under section 72 of the Code (relating to annuities). Section 1.402(a)-l(a) (1) (i) of the Income Tax Regulations provides...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1970
...amount actually distributed or made available to any distributee by any such trust is taxable to him, in the year in which so distributed or made available, under section 72 (relating to annuities) . The amended section 402 (b) retains existing law except that distributions of income of such trust...
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Reports of the United States Tax Court, Volume 85

United States. Tax Court - 1986
...described in section (Oliai 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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