 | United States. Tax Court - 1974 - 862 pages
...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. Congress. House. Committee on Ways and Means - 1972 - 924 pages
...the taxable year in which the amount is actually distributed or made available by such trust to him [in accordance with section 83 (relating to property...distributee by any such trust shall be taxable to aim [in the year in which so distributed or made available,] under section 72 (relating to annuities),... | |
 | United States. Congress. House. Committee on Ways and Means - 1972 - 340 pages
...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 or made available, under section ifi , 72 (relating to annuities) . 17 "(2) EECONTRIBUTED AMOUNTS.— Paragraph (1) 18 shall not apply... | |
 | 1968 - 348 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. 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. House. Select Committee on Aging - 1984 - 300 pages
...quarter It satisfied such reqiiircmenu. "(b) TAJ;ARILITT or BEVETJCIART. — The anionut netuitll.v distributed or made available to any distributee by any such trust shall In- taxable to him. In tbc year In which so distributed or made available, under section £2(b) (2)... | |
 | United States - 1939 - 780 pages
...taxable under section 161, 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. Such distributees shall for the purpose of... | |
| |
... 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. 
