 | United States. Tax Court - 1984 - 1108 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,...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... | |
 | 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... | |
 | 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... | |
 | United States. Internal Revenue Service - 1981 - 808 pages
...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... | |
 | United States. Internal Revenue Service - 1974 - 624 pages
...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... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...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... | |
 | United States. Tax Court - 1980 - 1358 pages
...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... | |
 | United States. Internal Revenue Service - 1965 - 1150 pages
...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... | |
 | United States. Internal Revenue Service - 1970 - 744 pages
...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... | |
 | United States. Tax Court - 1986 - 1142 pages
...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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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... 
