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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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Code of Federal Regulations

1966
...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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Code of Federal Regulations

1959
...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...
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Code of Federal Regulations

1960
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971
...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,...
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Reports of the Tax Court of the United States, Volume 53

United States. Tax Court - 1969
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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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Code of Federal Regulations

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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Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...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. Il1) ] [TD 6885, 31 FR 7800,...
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