Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
From inside the book
Results 1-5 of 100
Page xii
... annuity plans Retirement income credit Net operating loss provisions Effective date Revenue effect 215 216 216 216 216 216 IV . General explanation - Continued K. Lump - sum xii Table of Contents - Senate Report No. 93-383 - Continued.
... annuity plans Retirement income credit Net operating loss provisions Effective date Revenue effect 215 216 216 216 216 216 IV . General explanation - Continued K. Lump - sum xii Table of Contents - Senate Report No. 93-383 - Continued.
Page xiii
... annuity 225 2. 5 - percent deduction limitation 226 3. Retroactive remedial changes to qualified plans 226 4. Reporting and publication of returns 226 V. Effect on the revenues of the bill 227 VI . Vote of the committee in reporting the ...
... annuity 225 2. 5 - percent deduction limitation 226 3. Retroactive remedial changes to qualified plans 226 4. Reporting and publication of returns 226 V. Effect on the revenues of the bill 227 VI . Vote of the committee in reporting the ...
Page xiv
... annuities 7. Effective dates for participation , vesting and funding 8. Federal procurement contracts 9. Duties of Secretary of Health , Education , and Welfare 10. Plan termination insurance and the rules relating to fiduciaries 11 ...
... annuities 7. Effective dates for participation , vesting and funding 8. Federal procurement contracts 9. Duties of Secretary of Health , Education , and Welfare 10. Plan termination insurance and the rules relating to fiduciaries 11 ...
Page xvi
... annuities Plan mergers Alienation Page 300 300 301 301 302 303 303 Benefits of terminated participants 304 Payment of benefits 305 Effect of withdrawal of employee contributions 305 Comparability of plans having different vesting ...
... annuities Plan mergers Alienation Page 300 300 301 301 302 303 303 Benefits of terminated participants 304 Payment of benefits 305 Effect of withdrawal of employee contributions 305 Comparability of plans having different vesting ...
Page xviii
... annuities requirements 369 Employer- and union - established individual retirement accounts 370 Taxation of individual ... annuity plans 396 397 IV . General explanation - Continued H. Miscellaneous - Continued xviii Table of Contents ...
... annuities requirements 369 Employer- and union - established individual retirement accounts 370 Taxation of individual ... annuity plans 396 397 IV . General explanation - Continued H. Miscellaneous - Continued xviii Table of Contents ...
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Common terms and phrases
50 percent accrued benefits actuarial assumptions addition adequate amortized amount annual annuity apply bill provides capital gains committee believes committee bill compensation Corporation coverage covered employees December 31 defined benefit plan determined earned income effective date employee benefit employee's employer contributions established excise tax exempt fiduciary increase individual retirement account Internal Revenue Code Internal Revenue Service investment limits lump-sum distributions ment minimum funding requirements minimum vesting multiemployer plans ordinary income owner-employees party in interest past service costs past service liabilities payment pension benefits period person plan administrator plan amendments plan costs plan participants plan termination plan years beginning plan's ployees premium present law prior profit-sharing prohibited transaction proprietary employees purposes qualified plan receive regulations result retirement benefits rules Secretary of Labor self-employed social security substantial tax treatment taxable tion Treasury trust unfunded vested benefits vested rights vesting provisions vesting requirements Welfare and Pension
Popular passages
Page 50 - Employer" includes any person acting directly or indirectly in the interest of an employer in relation to an employee...
Page 80 - ... and for other purposes, having considered the same, reports favorably thereon, with amendments and recommends that the bill as amended do pass.
Page 52 - security" means any note, stock, treasury stock, bond, debenture, evidence of indebtedness, certificate of interest or participation in any profit-sharing agreement, collateral-trust certificate, preorganization certificate or subscription, transferable share, investment contract, voting-trust certificate, certificate of deposit for a security, fractional undivided interest in oil, gas, or other mineral rights, or, in general, any interest or instrument commonly known as a "security...
Page 67 - With the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims...
Page 301 - ... failure unless it is shown that the failure is due to reasonable cause.
Page iii - Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures...
Page 64 - Secretary may be verified, explained or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions, and shall keep such records available for examination for a period of not less than five years after the filing of the documents based on the information which they contain.
Page 67 - Secretary, but not exceeding $50 per diem, including travel time, and while away from their homes or regular places of business they may be allowed travel expenses, including per diem in lieu of subsistence, as authorized by law (5 USC 73b-2) for persons in the Government service employed intermittently.
Page 63 - States courts of any Territory or other place subject to the jurisdiction of the United States, to enjoin such acts or practices, and upon a proper showing a permanent or temporary injunction or restraining order shall be granted without bond.
Page 403 - In compliance with clause 2(1)(2)(B) of rule XI of the Rules of the House of Representatives, the following statement is made relative to the vote by the committee on the motion to report the bill.