 | 1960 - 1764 pages
...whose beneficial Interest In such contribution Is nonforfeitable at the time the contribution Is made. The amount actually distributed or made available...under section 72 (relating to annuities) except that section 72 (e) (3) shall not apply. [TD 6203, 21 FB 7284, Sept. 25, 1956] 1 1.402 (b)-l Treatment of... | |
 | 1978 - 532 pages
...whose beneficial interest in such contribution is nonforfeitable at the time the contribution is made. The amount actually distributed or made available...available, under section 72 (relating to annuities). [Sec. 402(b) as amended by sec. 232(e)(2), Rev. Act 1964 (78 Stat. 1l1)] [TD 6885, 31 FR 7800, June... | |
 | 1959 - 1584 pages
...Taxability of beneficiary of exempt trust — (1) General rule. Except as provided in paragraph (2), the amount actually distributed or made available to any distributee by any employees' trust described In section 401 (a) which Is exempt from tax under section 501 (a) shall... | |
 | 1972 - 426 pages
...of beneficiary of exempt trust — (1) General rule. Except as provided in paragraphs (2) and (4), the amount actually distributed or made available to any distributee by any employees' trust described in section 401 (a) which is exempt from tax under section 501 (a) shall... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...requirements. Sec. 165. (b) Taxability of Sec. 165. (b) Taxability of beneficiary. beneficiary.—The amount actually distributed or made available to any distributee by any such trust Same as 1944. Sec. 165. (b) Taxability of beneficiary. Same as 1844. Taxable Years Beginning in 1945... | |
 | United States. Congress. House. Committee on Ways and Means - 1952 - 212 pages
...in subsection (b) (3) (C) shall be taxable to him under the provisions of section 22 (b) (2) (C) and the amount actually distributed or made available to any distributee by any such fund under one of the options described in subsections (b) (3) (A) or (B) shall be taxable to him,... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...whose beneficial interest in such contribution is nonforfeitable at tbe time the contribution is made. The amount actually distributed or made available...trust shall be taxable to him, in the year in which BO distributed or made available, under nection 72 (relating to annuities). ******* [Sec. 402(b) as... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...any employees' trust 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...under section 72 (relating to annuities) except that section 72(e) (3) (relating to the tax limitation on certain lump sums) shall not apply. Section 402... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...that "the amount actually distributed or made available to any distributee," by an exempt employees' trust, shall be taxable to him, in the year in which...available, under section 72 (relating to annuities). Section 402 (a) (1) of the Code excludes from the amount actually distributed or made available to... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...by any employees' trust 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. Section 402 (b) of the Code provides that contributions to an employees' trust by an employer during... | |
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... the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. 
