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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 United States Tax Court, Volume 63

United States. Tax Court - 1974
...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). * * * (2) CAPITAL GAINS TREATMENT FOR CERTAIN DISTRIBUTIONS. In the case of an employees' trust...
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Reports of the United States Tax Court, Volume 57

United States. Tax Court - 1972
...section 401 (a) which Is exempt from tax under section 501 (a) shall be taxable to him. In the yrar In which so distributed or made available, under section 72 (relating to annuities). term capital gains under the provisions of section 402(a) (2).* Generally, long-term capital...
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Reports of the United States Tax Court, 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, under section 22(bX2) as if it were an annuity the consideration for which is the amount contributed by the employee,...
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Tax Proposals Affecting Private Pension Plans: Hearings, Ninety-second ...

United States. Congress. House. Committee on Ways and Means - 1972 - 861 pages
...available to any beneficiary by a qualified individual ' retirement account shall be taxable to him, in the year in which so distributed or made available, under section ifi , 72 (relating to annuities) . 17 "(2) EECONTRIBUTED AMOUNTS. Paragraph (1) 18 shall not apply...
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Teamsters' Union Central States Pension Fund, 1976: Hearing Before the ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor - 1976 - 239 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,...section 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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Code of Federal Regulations

1968
...section 501 (a) for the taxable year of the trust in which the distribution is made shall be taxable in the year in which so distributed or made available under section 72 (relating to annuities) . For taxable years beginning before January 1, 1964, section 72(e) (3) (relating to the treatment...
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Teamsters' Union Central States Pension Fund, 1976: Hearing Before the ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor - 1976 - 239 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...
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Pension Asset Raids: Hearing Before the Select Committee on Aging, House of ...

United States. Congress. House. Select Committee on Aging - 1984 - 293 pages
...nctuiilly distributed or made available to any distributee by any such trust shall lie fimihle to blm. in the year in which so distributed or made available, under section 22(b)(2) og If It were an annuity the consideration for which Is the amount contributed by the employee,...
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Committee Prints

United States. Congress. Senate. Committee on Finance - 1969
...1963; ILM in I^aw of Taxation, NYU, 1966; admitted to practice before all courts of Pa. taxable to him in the year in which so distributed or made available,...before the annuity starting date (as defined in section 72(c)(4)) shall be included in tne gross income of the employee without re.jard to section 72(e)(l)...
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Code of Federal Regulations

1957
...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 72 (relating to annuities) except that section 72 (e) (8) shall not apply. [TD 6203, 21 PR 7284, Sept. 25. 1956] 1.402 (b)-1 Treatment...
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