 | 1961 - 566 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... | |
 | United States. Internal Revenue Service - 1974 - 624 pages
...general, amounts 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 72 (b) and (d) of the Code provides for excluding from annuity payments amounts attributable... | |
 | United States. Internal Revenue Service - 1973
...the amount actually distributed or made available to any distributee by an exempt employees' pension trust shall be taxable to him, in the year in which...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 - 1974
...provides 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 72 (d) of the Code provides that where part of the consideration for an annuity is contributed... | |
 | United States. Internal Revenue Service - 1965 - 1150 pages
...provides, in part, 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 - 1972 - 624 pages
...provides 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 so distributed or made available. Revenue Ruling 55-423, CB 1955-1, 41, holds that a participant's interest in a qualified employees'... | |
 | 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... | |
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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. 
