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Go to Treas. Reg. § 1.451-2 (not yet in the library — opens the official source)
106 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. PLR 201211001 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsMar 16, 2012
    …aside from claims of the transferor's creditor, for example, in a trust or escrow a ccount. Section 451(a) and §1.451-1(a) provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the cash receipts and disbursements method o…
  2. 29 C.F.R. § 2570.2 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  3. PLR 200927023 — Length of Service Award Plans
    IRCPrivate Letter RulingsJul 2, 2009
    …iciary to payments under the Plan are nonassignable and nontransferable. LA W A ND ANALYSIS Section 451(a) and section 1.451-1(a) provide that generally an item of gross income is includible in gross income for the taxab le year in which it is actually or constructively received by a cash basis taxpayer. Section 1.451-…
  4. 29 C.F.R. § 2570.152 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
  5. PLR 200705002 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsFeb 2, 2007
    … aside from claims of the transferor's creditor, for example, in a trust or escrow account. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
  6. 29 C.F.R. § 2570.163 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  7. PLR 200704006 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJan 26, 2007
    … aside from claims of the transferor's creditor, for example, in a trust or escrow account. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
  8. 29 C.F.R. § 2570.133 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  9. PLR 200703011 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJan 19, 2007
    … aside from claims of the transferor's creditor, for example, in a trust or escrow account. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
  10. 29 C.F.R. § 2570.113 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  11. PLR 200518008 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsMay 6, 2005
    … aside from claims of the transferor’s creditor, for example, in a trust or escrow account. Section 451(a) of the Code and section 1.451-1(a) of the Regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
  12. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
  13. PLR 200418010 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsApr 30, 2004
    …side from claims of the transferor’s creditor, for example, in a trust or escrow account. . Section 451(a) of the Code and section 1.451-1(a) of the Regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
  14. 29 C.F.R. § 2570.91 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title.
  15. PLR 200321002 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsMay 23, 2003
    … aside from claims of the transferor’s creditor, for example, in a trust or escrow account. Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
  16. 29 C.F.R. § 2570.65 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  17. PLR 200224002 — Length of Service Award Plans
    IRCPrivate Letter RulingsJun 14, 2002
    … the fair market value of the property for purposes of applying section 83. 3 PLR-135637-01 Section 451(a) of the Code and section 1.451-1(a) of the regulations provide that an item of gross income is includible in gross income for the taxable year in which actually or constructively received by a taxpayer using the ca…
  18. 29 C.F.R. § 2550.412-1(d) — Temporary bonding requirements.
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) The requirements of this temporary regulation, as set forth in paragraphs (a) through (c) of this section, shall remain in effect pending the issuance of permanent regulations by the Secretary.
  19. 106 T.C. No. 20 — Alfred E. Gallade v. Commissioner
    IRCCourt RulingsMay 28, 1996
    …that petitioner should recognize the distribution in 1986; i.e., when it was paid to GCI. Section 1.451-1(a), Income Tax Regs., provides that “income [is] to be included in gross income for the taxable year in which [it is] actually or constructively received by the taxpayer ” (emphasis added). See also sec. 451(a). Th…
  20. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.