Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
From inside the book
Results 1-5 of 100
Page xiii
... Examples of tax computations involving lump - sum distributions 222 First example 222 Second example 223 Effective date 225 Revenue effect 225 L. Miscellaneous provisions 225 1. Right to elect a survivor annuity 225 2. 5 - percent ...
... Examples of tax computations involving lump - sum distributions 222 First example 222 Second example 223 Effective date 225 Revenue effect 225 L. Miscellaneous provisions 225 1. Right to elect a survivor annuity 225 2. 5 - percent ...
Page 17
... example , exercise supervision over certain pension and welfare funds in their respective jurisdictions , and the experience and technical know - how of these state agencies would be of valuable assistance to 17 Senate Report No. 93-127.
... example , exercise supervision over certain pension and welfare funds in their respective jurisdictions , and the experience and technical know - how of these state agencies would be of valuable assistance to 17 Senate Report No. 93-127.
Page 82
... example , the employer terminates the plan as a result of going out of business , moving , closure of a particular plant , or merger , there may not be sufficient funds accumulated in the plan to pay the full amount of the pension ...
... example , the employer terminates the plan as a result of going out of business , moving , closure of a particular plant , or merger , there may not be sufficient funds accumulated in the plan to pay the full amount of the pension ...
Page 102
... example , when the value of the plan assets is less than was expected . In establishing a minimum funding standard for such ex- perience deficiencies , the committee sought to avoid two problems . If it allowed the experience ...
... example , when the value of the plan assets is less than was expected . In establishing a minimum funding standard for such ex- perience deficiencies , the committee sought to avoid two problems . If it allowed the experience ...
Page 108
... example , provided for taxing certain owner - employees covered by pension plans established by subchapter S corporations ( small business corporations ) on pen- sion contributions made on their behalf which are in excess of the maximum ...
... example , provided for taxing certain owner - employees covered by pension plans established by subchapter S corporations ( small business corporations ) on pen- sion contributions made on their behalf which are in excess of the maximum ...
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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.