Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
From inside the book
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Page iii
... involved . In those that are based on positions taken in rulings to taxpayers or technical advice to Service field offices , iden- tifying details and confidential information are deleted to comply with statutory requirements . Rulings ...
... involved . In those that are based on positions taken in rulings to taxpayers or technical advice to Service field offices , iden- tifying details and confidential information are deleted to comply with statutory requirements . Rulings ...
Page ix
... involved ; other anti- Page 117 117 118 118 118 118 119 120 120 discrimination provisions 120 Present law 120 General reasons for change 120 Explanation of provisions 121 Collective bargaining unit 121 Nonresident alien employees 122 ...
... involved ; other anti- Page 117 117 118 118 118 118 119 120 120 discrimination provisions 120 Present law 120 General reasons for change 120 Explanation of provisions 121 Collective bargaining unit 121 Nonresident alien employees 122 ...
Page xv
... involved ; other antidis- crimination provisions 283 Present law 283 General reasons for change 283 Explanation of provisions 284 Collective bargaining unit 284 Nonresident alien employees 284 Affiliated employers 285 Supervisory ...
... involved ; other antidis- crimination provisions 283 Present law 283 General reasons for change 283 Explanation of provisions 284 Collective bargaining unit 284 Nonresident alien employees 284 Affiliated employers 285 Supervisory ...
Page 6
... involved an appraisal of the functions exercised by federal agencies over private pensions , as well as the adequacy of state controls . It concluded with various findings and recommendations to the Senate , and , more specifically ...
... involved an appraisal of the functions exercised by federal agencies over private pensions , as well as the adequacy of state controls . It concluded with various findings and recommendations to the Senate , and , more specifically ...
Page 11
... involved the conduct of administration and operations of pension plans . Of par- ticular interest has been the course of conduct in fund transactions , the degree of responsibility required of the fiduciaries , the types of persons who ...
... involved the conduct of administration and operations of pension plans . Of par- ticular interest has been the course of conduct in fund transactions , the degree of responsibility required of the fiduciaries , the types of persons who ...
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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.