 | 1957 - 898 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 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... | |
 | 1966 - 276 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... | |
 | 1959 - 1338 pages
...described In section 401 (a) which Is exempt from tax under section 501 (a) shall be taxable to him, section 72 (e) (3) shall not apply The amount actually distributed or made available to any distributee... | |
 | 1960 - 630 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 72 (relating to annuities) except that section 72 (e) (3) shall not apply. [TD 6203, 21 PR 7284, Sept. 25, 1956] §1.402 (b)-l Treatment of... | |
 | 1971 - 372 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 72 (relating to annuities). * • • • • [Sec. 402(b) as amended by sec. 232(e)(2), Rev. Act 1964 (78 Stat. Ill) ] [TD 6885,... | |
 | United States. Tax Court - 1969 - 572 pages
...described In section 401 (a) which la 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) • • • •SEC. 402. TAXABILITY OF BENEFICIARY OF EMPLOYEES' TRUST, (a) TAXABILITY OF BENEFICIARY... | |
 | 1970 - 372 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... | |
 | 1967 - 370 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... | |
 | 1969 - 370 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 72 (relating to annuities). * * » * » [Sec. 402(b) as amended by sec. 232(e)(2), Rev. Act 1964 (78 Stat. IIl) ] [TD 6885, 31... | |
 | 1973 - 392 pages
...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 of... | |
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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... 
