21 results for "72"

§ 1.72-1

Introduction.

§ 1.72-10

Effect of transfer of contracts on investment in the contract.

§ 1.72-11

Amounts not received as annuity payments.

§ 1.72-12

Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.

§ 1.72-13

Special rule for employee contributions recoverable in three years.

§ 1.72-14

Exceptions from application of principles of section 72.

§ 1.72-15

Applicability of section 72 to accident or health plans.

§ 1.72-16

Life insurance contracts purchased under qualified employee plans.

§ 1.72-17

Special rules applicable to owner-employees.

§ 1.72-17A

Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.

§ 1.72-18

Treatment of certain total distributions with respect to self-employed individuals.

§ 1.72-2

Applicability of section.

§ 1.72-3

Excludable amounts not income.

§ 1.72-4

Exclusion ratio.

§ 1.72-5

Expected return.

§ 1.72-6

Investment in the contract.

§ 1.72-7

Adjustment in investment where a contract contains a refund feature.

§ 1.72-8

Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.

§ 1.72-9

Tables.

§ 1.72(e)-1T

Treatment of distributions where substantially all contributions are employee contributions (temporary).

§ 1.72(p)-1

Loans treated as distributions.