Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Hearings, Reports and Prints of the House Committee on Ways and Means

United States. Congress. House. Committee on Ways and Means - 1971 - 1306 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 72 (relating to annuities) . -i"(2) RECONTRIBUTED AMOUNTS. — Paragraph (1) -to shall not apply to any amount distributed or...
Full view - About this book

Reports of the United States Tax Court, Volume 63

United States. Tax Court - 1974 - 862 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). * * * (2) CAPITAL GAINS TREATMENT FOR CERTAIN DISTRIBUTIONS.— In the case of an employees' trust...
Full view - About this book

Reports of the United States Tax Court, Volume 57

United States. Tax Court - 1972 - 988 pages
...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...
Full view - About this book

Reports of the United States Tax Court, Volume 82

United States. Tax Court - 1984 - 1104 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(bX2) as if it were an annuity the consideration for which is the amount contributed by the employee,...
Full view - About this book

Tax Proposals Affecting Private Pension Plans: Hearings, Ninety-second ...

United States. Congress. House. Committee on Ways and Means - 1972 - 340 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...
Full view - About this book

Teamsters' Union Central States Pension Fund, 1976: Hearing Before the ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor - 1976 - 254 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)....
Full view - About this book

The Code of Federal Regulations of the United States of America

1968 - 348 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...
Full view - About this book

Teamsters' Union Central States Pension Fund, 1976: Hearing Before the ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor - 1976 - 282 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...
Full view - About this book

Pension Asset Raids: Hearing Before the Select Committee on Aging, House of ...

United States. Congress. House. Select Committee on Aging - 1984 - 310 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,...
Full view - About this book

Committee Prints

United States. Congress. Senate. Committee on Finance - 1969 - 1260 pages
...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)...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF