 | United States - 1988 - 1290 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,...before the annuity starting date (as defined in section 72(c)(4)) shall be included in the gross income of the employee without regard to section 72(e)(5)... | |
 | United States - 1964 - 1098 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... | |
 | United States - 1965 - 1110 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) . (c) Taxability of beneficiary of certain foreign situs trusts. For purposes of subsections (a) and... | |
 | United States - 1953 - 1744 pages
...actually distributed or made available to any distributee by any such trust shall be taxable to him, States 22 (b) (2) as if it were an annuity the consideration for which is the amount contributed by the employee,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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,... | |
 | 1959 - 1584 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] ยง 1.402 (b)-l Treatment... | |
 | 1972 - 426 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... 
