Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
12. lappuse
... defined contribution plans . Sec . 633. Faster vesting of certain employer matching contributions . Sec . 634. Modification to minimum distribution rules . Sec . 635. Clarification of tax treatment of division of section 457 plan ...
... defined contribution plans . Sec . 633. Faster vesting of certain employer matching contributions . Sec . 634. Modification to minimum distribution rules . Sec . 635. Clarification of tax treatment of division of section 457 plan ...
29. lappuse
... defined in section 529 ( e ) ( 3 ) ) , and “ ( ii ) qualified elementary and secondary education expenses ( as defined in paragraph ( 4 ) ) . “ ( B ) QUALIFIED STATE TUITION PROGRAMS . - Such term shall include any contribution to a ...
... defined in section 529 ( e ) ( 3 ) ) , and “ ( ii ) qualified elementary and secondary education expenses ( as defined in paragraph ( 4 ) ) . “ ( B ) QUALIFIED STATE TUITION PROGRAMS . - Such term shall include any contribution to a ...
52. lappuse
... defined in section 1295 ) with respect to the decedent . “ ( 2 ) FAIR MARKET VALUE LIMITATION . - The adjustments under subsections ( b ) and ( c ) shall not increase the basis of any interest in property acquired from the decedent ...
... defined in section 1295 ) with respect to the decedent . “ ( 2 ) FAIR MARKET VALUE LIMITATION . - The adjustments under subsections ( b ) and ( c ) shall not increase the basis of any interest in property acquired from the decedent ...
65. lappuse
... defined in section 267 ( f ) ( 1 ) ) of which such entity was a member was readily tradable on an established securities market or secondary market ( as defined by the Secretary ) at any time within 3 years before the date of the ...
... defined in section 267 ( f ) ( 1 ) ) of which such entity was a member was readily tradable on an established securities market or secondary market ( as defined by the Secretary ) at any time within 3 years before the date of the ...
72. lappuse
... DEFINED BENEFIT PLANS AND DEFINED CONTRIBUTION PLANS . - Paragraph ( 4 ) of section 415 ( d ) is amended to read as follows : " ( 4 ) ROUNDING.- “ ( A ) $ 160,000 AMOUNT . — Any increase under subpara- graph ( A ) of paragraph ( 1 ) ...
... DEFINED BENEFIT PLANS AND DEFINED CONTRIBUTION PLANS . - Paragraph ( 4 ) of section 415 ( d ) is amended to read as follows : " ( 4 ) ROUNDING.- “ ( A ) $ 160,000 AMOUNT . — Any increase under subpara- graph ( A ) of paragraph ( 1 ) ...
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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