 | United States - 1953 - 1744 lapas
...annuity contract on or after such rights become nonforfeitable shall be included in the income of the t. annuitant under a joint and survivor's annuity contract and the basis of such survivor annuitant's... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...annuity contract on or after such rights become nonforfeitable shall be included in the income of the employee in the year in which the amount is contributed,...employee under subparagraph (A) of this paragraph. Taxable Tears Beginning in 1940 Taxable Tears Beginning in 1939 35 Taxable Tears Beginning before 1939... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...annuity contract on or after such rights become nonforfeitable shall be included in the income of the employee in the year in which the amount is contributed,...employee under subparagraph (A) of this paragraph; (3) GlFTS, BEQUESTS, DEVISES, AND INHERITANCES. The Value of property acquired by gift, bequest, devise,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...annuity contract on or after such rights become nonforfeitable shall be included in the income of the employee in the year in which the amount is contributed,...employee under subparagraph (A) of this paragraph; (3) GlFTS, BEQUESTS, DEVISES, AND INHERITANCES. The Value of property acquired by gift, bequest, devise,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...annuity contract on or after such rights become nonforfeitable shaft be included in the income of the employee in the year in which the amount is contributed,...employee under subparagraph (A) of this paragraph; [For treaty provisions affecting section 22 (b) (2) , see Appendix II, A, Art. X; B, Art. 8; C, Art.... | |
 | 1954 - 1486 lapas
...annuity contract on or after such rights become nonforfeltable shall be Included in the Income of the employee in the year in which the amount Is contributed,...paragraph, where amounts are received by a surviving annultant under a Joint and survivor's annuity contract and the basis of such survivor annuitant's... | |
 | 1949 - 776 lapas
...required to be included in the income of the employee together with any amounts contributed by him will constitute the consideration paid for the annuity...to be included in the income of the employee under section 22 (b)-(2) (A). If the employee's rights under the annuity contract in such a case were forfeitable... | |
 | 1960 - 1764 lapas
...paid or contributed by the employer for such year shall constitute consideration paid by the employee for the annuity contract in determining the amount...to be included in the income of the employee under section 72. [TD 6203, 21 PB 7287, Sept. 25, 1956] § 1.404 (a) Statutory provisions; deduction for... | |
 | 1976 - 412 lapas
...paid or contributed by the employer for such year shall constitute consideration paid by the employee for the annuity contract in determining the amount...to be Included In the Income of the employee under section 72. (c) For taxable years beginning before January 1, 1958, the provisions contained in section... | |
 | 1992 - 1398 lapas
...paid or contributed by the employer for such year shall constitute consideration paid by the employee for the annuity contract in determining the amount...the annuity required to be included in the income o: the employee under section 72. (3) For taxable years beginning before January 1, 1958, the provisions... | |
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In the income of tlie employee In the year in which the amount Is contributed, which amount together with any amounts contributed by the employee shall constitute the consideration paid for the annuity contract in determining the amount of the annuity... 
