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Go to Rev. Rul. 1961-146 (not yet in the library — opens the official source)
63 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. PLR 199912002 — Year of Deduction
    IRCPrivate Letter RulingsMar 26, 1999
    ion arrangements. Rev. Rul. 60-31, Situations 1-3 , 1960-1 C.B. 174, holds that a mere promise to pay, not represented by notes or secured in any way, does not constitute receipt of income within the meaning of the cash receipts and disbursements method of accounting. See also, Rev. Rul. 69-650, 1969-2 C.B. 106, and Re…
  2. PLR 199910006 — Deferred Compensation
    IRCPrivate Letter RulingsMar 12, 1999
    …he taxpayer's control of its receipt is subject to substantial limitations or restrictions. Various revenue rulings have considered the tax consequences of nonqualified deferred compensation arrangements. Rev. Rul. 60-31, Situations 1-3 , 1960-1 C.B. 174, holds that a mere promise to pay, not represented by notes or se…
  3. PLR 201330016 — Required Distributions Where Holder Dies
    IRCPrivate Letter RulingsJul 26, 2013related by meaning
    …sues addressed in this ruling have not yet been adopted. Therefore, this ruling will be modified or revoked by adoption of temporary or final regulations to the extent the regulations are not i nconsistent with any conclusion in the ruling. See § 11.04 Rev. Proc. 95-1, 1995-1 C.B. 9. However, when the criteria in § 11.…