| 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... | |
| 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... | |
| 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... | |
| 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,... | |
| 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... | |
| 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... | |
| 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,... | |
| 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)... | |
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