Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
69. lappuse
... participant who is a commercial airline pilot , if , as of the time of the participant's retire- ment , regulations prescribed by the Federal Aviation Administration require an individual to separate from service as a commercial airline ...
... participant who is a commercial airline pilot , if , as of the time of the participant's retire- ment , regulations prescribed by the Federal Aviation Administration require an individual to separate from service as a commercial airline ...
83. lappuse
... participant to make additional elective deferrals in any plan year . " ( 2 ) LIMITATION ON AMOUNT OF ADDITIONAL DEFERRALS.- " ( A ) IN GENERAL . - A plan shall not permit additional elective deferrals under paragraph ( 1 ) for any year ...
... participant to make additional elective deferrals in any plan year . " ( 2 ) LIMITATION ON AMOUNT OF ADDITIONAL DEFERRALS.- " ( A ) IN GENERAL . - A plan shall not permit additional elective deferrals under paragraph ( 1 ) for any year ...
85. lappuse
... PARTICIPANT . - For purposes of this sub- section , the term ' eligible participant ' means , with respect to any plan year , a participant in a plan- " ( A ) who has attained the age of 50 before the close of the plan year , and " ( B ) ...
... PARTICIPANT . - For purposes of this sub- section , the term ' eligible participant ' means , with respect to any plan year , a participant in a plan- " ( A ) who has attained the age of 50 before the close of the plan year , and " ( B ) ...
86. lappuse
... participant's compensation ' means the participant's includible compensa- tion determined under section 403 ( b ) ( 3 ) . ” . ( 4 ) . ( E ) Section 415 ( c ) is amended by striking paragraph ( F ) Section 415 ( c ) ( 7 ) is amended to ...
... participant's compensation ' means the participant's includible compensa- tion determined under section 403 ( b ) ( 3 ) . ” . ( 4 ) . ( E ) Section 415 ( c ) is amended by striking paragraph ( F ) Section 415 ( c ) ( 7 ) is amended to ...
87. lappuse
... participant shall be treated as a defined contribution plan maintained by each employer with respect to which the participant has the control required under subsection ( b ) or ( c ) of section 414 ( as modified by subsection ( h ) ...
... participant shall be treated as a defined contribution plan maintained by each employer with respect to which the participant has the control required under subsection ( b ) or ( c ) of section 414 ( as modified by subsection ( h ) ...
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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