 | United States - Law - 1964 - 1098 pages
...Nonforfeitable rights. Paragraph (1) shall not apply to amounts TITLE 26.— INTERNAL REVENUE CODE with respect to which the employee possessed, immediately...nonforfeitable right to receive the amounts while living. This subparagraph shall not apply to total distributions payable (as defined in section 402 (a) (3)... | |
 | Administrative law - 1959 - 1584 pages
...amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed $5,000. (B) Nonforfeitable rights. Paragraph (1) shall not...right to receive the amounts while living (other than total distributions payable, as defined In section 402 (a) (3), which are paid to a distributee, by... | |
 | Administrative law - 1972 - 852 pages
...amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed $5.000 (B) Nonforfeitable rights. Paragraph (1) shall not...nonforfeitable right to receive the amounts while living. This subparagraph shall not apply to total distributions payable (as denned In section 402 (a) (3)... | |
 | Administrative law - 1971 - 1474 pages
...amounts excludable under paragraph (1) with respect to the death of any employee shall uot exceed 85,000. (B) Nonforfeitable rights. Paragraph (1) shall not...nonforfeitable right to receive the amounts while living. This subparagraph shall not apply to total distributions payable (as defined in section 402 (a) (3))... | |
 | Administrative law - 1970 - 750 pages
...amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed $5,000. (B) Nonforfeitable rights. Paragraph (1) shall not...nonforfeitable right to receive the amounts while living. This subparagraph shall not apply to total distributions payable (as defined in section 402 (a) (3))... | |
 | Administrative law - 1978 - 838 pages
...amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed (5,000. (B) Nonforfeitable rights. Paragraph (1) shall not...nonforfeitable right to receive the amounts while living. This subparagraph shall not apply to total distributions payable (as defined in section 402(a) (3))... | |
 | Administrative law - 1997 - 1110 pages
...(determined in accordance with the provisions of section 72 and the regulations thereunder), or (2) Amounts with respect to which the employee possessed,...nonforfeitable right to receive the amounts while living, or amounts paid In lieu thereof (see paragraph (d) of this section). (b) The present value of an annuity... | |
 | Administrative law - 1965 - 624 pages
...tmplope.V death bn$ts.• •• (2) Special rules for paragraph (1). • • • (B) Non/or/citable rights. Paragraph (1) shall not apply to amounts with...employee possessed. Immediately before his death, a nonforfeltable right to receive the amounts while living. This subparagraph shall not apply to total... | |
 | Administrative law - 2000 - 1084 pages
...exclusion from gross income provided by section 101(b) does not apply to amounts, paid as an annuity, with respect to which the employee possessed, immediately...nonforfeitable right to receive the amounts while living, or to .•-mounts paid as an annuity in lieu thereof. See paragraph (d) of this section. (ii) Under... | |
 | Administrative law - 1992 - 1036 pages
...(determined in accordance with the provisions of section 72 and the regulations thereunder), or (2) Amounts with respect to which the employee possessed,...nonforfeitable right to receive the amounts while Internal Revenue Service, Treasury living, or amounts paid in lieu thereof (see paragraph (d) of this... | |
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The aggregate amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed $5,000. (B) Nonforfeitable rights. Paragraph (1) shall not apply to amounts with respect to which the employee possessed, immediately before... 
