...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 the Code, is accorded...

...402 (a) of the Code provides that the amount distributed to any distributee by an exempt employees' trust shall be taxable to him in the year in which so distributed, under section 72 (relating to annuities). Section 72 (a) of the Code provides that gross income includes...

...section 402 (b) , the rules of section 85 applies in such a case. Under the existing section 402 (b) , the amount actually distributed or made available to any distributee by any such trust is taxable to him, in the year in which so distributed or made available, under section 72 (relating...

...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, under section 72 (relating to annuities)." If we find that section 72 applies to the payment in question,...

...taxable year of the trust for which the trust is not exempt from tax under section 501(a) shall be included in the gross income of the employee in accordance...of income of such trust before the annuity starting date (as defined in section 72(cK4)) shall be included in the gross income of the employee without...

...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). failure to render such services would cause a forfeiture of his rights under the trust agreement. On...

...actually distributed or made available to any beneficiary by a qualified individual retirement account shall be taxable to him, in the year in which so distributed...available, under section 72 (relating to annuities) . -i"(2) RECONTRIBUTED AMOUNTS. — Paragraph (1) -to shall not apply to any amount distributed or...

...taxable under this section, but 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. * * * The act provided no statutory definition...

...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...

...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 (Oliai which is exempt from tax under section 501(a) shall be...