 | 1972 - 384 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) . [Sec. 402(b) as amended by sec. 232(e) (2), Rev. Act 1964 (78 Stat. Il1) ] [TD 6885, 31 FR 7800,... | |
 | United States. Tax Court - 1965 - 916 pages
...described la section 401 (a) which la exempt from tax under section 501 (a) shall be taxable to bin In the year In which so distributed or made available, under section 72 (relating annuities) except that section 72 (e) (3) than not apply. • • • sharing trust is not the issue... | |
 | United States. Internal Revenue Service - 1958 - 1258 pages
...Distributions of the character here involved from an employees' pension trust are taxable to the distributee in the year in which so distributed or made available, under section 72 of the Internal Revnue Code of 1954 relating to annuities except that section 72 (e) (3) shall not... | |
 | United States. Tax Court - 1955 - 1516 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 considenitlon (or which Is the amount contributed by the employee,... | |
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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... 
