Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
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1.–5. rezultāts no 100.
12. lappuse
... distribution . Sec . 646. Rationalization of restrictions on distributions . Sec . 647. Purchase of service credit in governmental defined benefit plans . Sec . 648. Employers may disregard rollovers for purposes of cash - out amounts ...
... distribution . Sec . 646. Rationalization of restrictions on distributions . Sec . 647. Purchase of service credit in governmental defined benefit plans . Sec . 648. Employers may disregard rollovers for purposes of cash - out amounts ...
32. lappuse
... distribution from a qualified tuition program in the same manner as such tax applies to a payment or distribution from an education individual retire- ment account . This paragraph shall not apply to any payment or distribution in any ...
... distribution from a qualified tuition program in the same manner as such tax applies to a payment or distribution from an education individual retire- ment account . This paragraph shall not apply to any payment or distribution in any ...
33. lappuse
... DISTRIBUTIONS FOR QUALIFIED HIGHER EDUCATION EXPENSES . For purposes of this paragraph— " ( i ) IN - KIND DISTRIBUTIONS . - No amount shall be includible in gross income under subparagraph ( A ) by reason of a distribution which ...
... DISTRIBUTIONS FOR QUALIFIED HIGHER EDUCATION EXPENSES . For purposes of this paragraph— " ( i ) IN - KIND DISTRIBUTIONS . - No amount shall be includible in gross income under subparagraph ( A ) by reason of a distribution which ...
76. lappuse
... DISTRIBUTION RULES . - For purposes of this title- “ ( 1 ) EXCLUSION . - Any qualified distribution from a des- ignated Roth account shall not be includible in gross income . " ( 2 ) QUALIFIED DISTRIBUTION . - For purposes of this ...
... DISTRIBUTION RULES . - For purposes of this title- “ ( 1 ) EXCLUSION . - Any qualified distribution from a des- ignated Roth account shall not be includible in gross income . " ( 2 ) QUALIFIED DISTRIBUTION . - For purposes of this ...
77. lappuse
... DISTRIBUTIONS OF EXCESS DEFERRALS AND CON- TRIBUTIONS AND EARNINGS THEREON . - The term ' qualified distribution ' shall not include any distribution of any excess deferral under section 402 ( g ) ( 2 ) or any excess contribution under ...
... DISTRIBUTIONS OF EXCESS DEFERRALS AND CON- TRIBUTIONS AND EARNINGS THEREON . - The term ' qualified distribution ' shall not include any distribution of any excess deferral under section 402 ( g ) ( 2 ) or any excess contribution under ...
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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