What people are saying - Write a review
We haven't found any reviews in the usual places.
Federal Income Tax 1398
24 other sections not shown
Other editions - View all
adjusted aggregate agreement allocated alternative minimum tax annual annuity contract annuity payments annuity starting date apply ASRS cafeteria plan calendar cash surrender value Code section Comm corporation coverage death benefit death proceeds decedent decedent's deferred compensation defined contribution plan determined dividends election employee's employer contributions endowment contract estate tax exceed excess exclusion ratio fund gross estate gross income group term incidents of ownership income tax individual retirement account individual retirement plan insurance policy insured's interest IRC Sec limit loan marital deduction ment minimum distribution modified endowment contract ordinary income participant participant's payable period person portion premiums paid profit sharing Prop purchase purposes qualified plan requirements rollover rules stockholder sum distribution surviving spouse survivor annuity Tax Question Number tax sheltered annuity taxable income taxpayer TC Memo term life insurance tion transfer for value treated trust USTC valuation