All IRC Regulations

6 results for "2039"

Showing top 6 matches in Treasury Regulations.

§ 20.2039-1
Annuities.
§ 20.2039-1T
Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
§ 20.2039-2
Annuities under “qualified plans” and section 403(b) annuity contracts.
§ 20.2039-3
Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
§ 20.2039-4
Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
§ 20.2039-5
Annuities under individual retirement plans.