15 results for "403"

§ 1.403(a)-1

Taxability of beneficiary under a qualified annuity plan.

§ 1.403(a)-2

Capital gains treatment for certain distributions.

§ 1.403(b)-0

Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.

§ 1.403(b)-1

General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.

§ 1.403(b)-2

Definitions.

§ 1.403(b)-3

Exclusion for contributions to purchase section 403(b) contracts.

§ 1.403(b)-4

Contribution limitations.

§ 1.403(b)-5

Nondiscrimination rules.

§ 1.403(b)-6

Timing of distributions and benefits.

§ 1.403(b)-7

Taxation of distributions and benefits.

§ 1.403(b)-8

Funding.

§ 1.403(b)-9

Special rules for church plans.

§ 1.403(b)-10

Miscellaneous provisions.

§ 1.403(b)-11

Applicable dates.

§ 1.403(c)-1

Taxability of beneficiary under a nonqualified annuity.