CAPITAL GAINS TREATMENT FOR EMPLOYEES ON LUMP-SUM DISTRIBUTION FROM QUALIFIED PENSION AND PROFIT-SHARING PLANS

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作者：

NAGEL, HG

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来源：

TAXES | 1965年 / 43卷 / 06期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：403 / 408

页数：6

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[1] CAPITAL GAINS TREATMENT OF DISTRIBUTIONS FROM QUALIFIED PENSION AND PROFIT-SHARING PLANS
HOFFMAN, HM
[J]. TAXES, 1962, 40 (05): : 396 - 398
[2] TAX TREATMENT OF LUMP-SUM DISTRIBUTIONS FROM PREVIOUSLY QUALIFIED EMPLOYEE PENSION PLANS
NADER, AM
[J]. DUKE LAW JOURNAL, 1986, (06) : 1055 - 1073
[3] TAXATION OF DISTRIBUTIONS FROM QUALIFIED PENSION OR PROFIT-SHARING PLANS
GRAYCK, MD
[J]. TAXES, 1961, 39 (01): : 34 - 41
[4] TAXATION OF DISTRIBUTIONS FROM QUALIFIED PENSION OR PROFIT-SHARING PLANS
LEVY, IA
[J]. TAXES, 1961, 39 (10): : 819 - 831
[5] LUMP-SUM PAYMENTS AND PROFIT-SHARING PLANS IN THE UNION SECTOR OF THE UNITED-STATES-ECONOMY
BELL, LA
NEUMARK, D
[J]. ECONOMIC JOURNAL, 1993, 103 (418): : 602 - 619
[6] PERMANENCY AS A REQUISITE OF TAX QUALIFIED PENSION AND PROFIT-SHARING PLANS
GOODMAN, I
[J]. TAXES, 1961, 39 (01): : 42 - 53
[7] PROBLEMS IN TAXING EMPLOYEE BENEFITS FROM QUALIFIED PENSION AND PROFIT-SHARING PLANS
WALKER, PH
[J]. JOURNAL OF TAXATION, 1966, 24 (06): : 350 - 354
[8] HOW TO INTEGRATE PENSION, PROFIT-SHARING PLANS FOR EMPLOYEES IN FOREIGN-SERVICE
GOODMAN, I
[J]. JOURNAL OF TAXATION, 1960, 12 (04): : 206 - 210
[9] WHEN DO CORPORATE EMPLOYEES GET CAPITAL GAINS ON LUMP-SUM PLAN PAYOUTS
HANSON, TE
[J]. JOURNAL OF TAXATION, 1967, 27 (02): : 88 - 93
[10] De-risking pension plans: the impact on firm value from lump-sum buyouts
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[J]. RISK MANAGEMENT-AN INTERNATIONAL JOURNAL, 2024, 26 (03):