Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
29. lappuse
... beneficiary ( as defined in section 529 ( e ) ( 1 ) ) ; but there shall be no increase in the investment in the contract for purposes of applying section 72 by reason of any portion of such contribution which is not includible in gross ...
... beneficiary ( as defined in section 529 ( e ) ( 1 ) ) ; but there shall be no increase in the investment in the contract for purposes of applying section 72 by reason of any portion of such contribution which is not includible in gross ...
30. lappuse
... beneficiary and the beneficiary's family during any of the years the beneficiary is in school . Clause ( iii ) shall not include expenses for computer soft- ware designed for sports , games , or hobbies unless the software is ...
... beneficiary and the beneficiary's family during any of the years the beneficiary is in school . Clause ( iii ) shall not include expenses for computer soft- ware designed for sports , games , or hobbies unless the software is ...
32. lappuse
... beneficiaries and with respect to which the requirements of paragraphs ( 2 ) and ( 5 ) of section 408 ( a ) are met ... beneficiary . " . ( 4 ) CONFORMING AMENDMENTS.- ( A ) Sections 72 ( e ) ( 9 ) , 135 ( c ) ( 2 ) ( C ) , 135 ( d ) ...
... beneficiaries and with respect to which the requirements of paragraphs ( 2 ) and ( 5 ) of section 408 ( a ) are met ... beneficiary . " . ( 4 ) CONFORMING AMENDMENTS.- ( A ) Sections 72 ( e ) ( 9 ) , 135 ( c ) ( 2 ) ( C ) , 135 ( d ) ...
33. lappuse
... beneficiary under a qualified tuition program shall be treated as a distribution to the beneficiary for purposes of this paragraph . " ( v ) COORDINATION WITH HOPE AND LIFETIME LEARNING CREDITS . - The total amount of qualified higher ...
... beneficiary under a qualified tuition program shall be treated as a distribution to the beneficiary for purposes of this paragraph . " ( v ) COORDINATION WITH HOPE AND LIFETIME LEARNING CREDITS . - The total amount of qualified higher ...
34. lappuse
... BENEFICIARY . - Section 529 ( c ) ( 3 ) ( C ) ( relating to change in beneficiaries ) is amended- ( 1 ) by striking " transferred to the credit " in clause ( i ) and inserting " transferred- " ( I ) to another qualified tuition program ...
... BENEFICIARY . - Section 529 ( c ) ( 3 ) ( C ) ( relating to change in beneficiaries ) is amended- ( 1 ) by striking " transferred to the credit " in clause ( i ) and inserting " transferred- " ( I ) to another qualified tuition program ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
adjusted gross income AGREEMENT The conference allocation alternative minimum tax amended by adding amended by striking amended to read AMENDMENT The Senate annuity basis beginning after December beneficiary calendar child tax credit clause conference agreement follows corporation decedent's decedents dying December 31 deduction defined contribution plan defined in section determined distribution earned income effective date EFFECTIVE DATE.-The amendments elective deferrals eligible employer plan end the following estate tax exclusion GENERAL.-Section GENERAL.-The generation-skipping transfer tax gift tax income tax rate increase Internal Revenue Code itemized deductions joint return liability ment participant payment pension plan percent person plan amendment plan years beginning PRESENT LAW purposes qualified child rate bracket read as follows regular income tax repeal respect retirement plan rollover Roth IRA Secretary section 457 plan section shall apply Senate amendment Settlement Trust special rule subparagraph subsection tax-exempt taxable income taxable years beginning taxpayer tion Treasury treated