 | United States - Law - 1988 - 1290 pages
...regulations prescribed by the Secretary, over (A) the life of such owner or the lives of such owner and his spouse, or (B) a period not extending beyond the life expectancy of such owner or the life expectancy of such owner and his spouse. Subsec. (b)(4), (5). Pub. L. 98-369, S 521(b)(2),... | |
 | United States. Internal Revenue Service - Internal revenue - 1974 - 584 pages
...prescribed by the Secretary or his delegate, over — "(A) the life of such owner or the lives of such owner and his spouse, or "(B) a period not extending beyond the life expectancy of such owner or the life expectancy of such owner and his spouse. " (4) If the owner dies before his entire... | |
 | United States. Congress. House. Committee on Ways and Means - Finance, Public - 1971 - 1306 pages
...taxable year over the life of such individual or the lives of such individual and his spouse or over a period not extending beyond the life expectancy...life expectancy of such individual and his spouse. If such individual's entire interest is distributed in the form of an annuity contract, the requirements... | |
 | United States. Congress. House. Committee on Ways and Means - 1972 - 924 pages
...taxable year over the life of such individual or the lives of such individual and his spouse or over a period not extending beyond the life expectancy...life expectancy of such individual and his spouse. If such individual's entire interest is distributed in the form of an annuity contract, the requirements... | |
 | United States. Congress. Senate. Finance - 1973 - 642 pages
...taxable year, over the life of such individual or the lives of such individual and his spouse or over a period not extending beyond the life expectancy...life expectancy of such individual and his spouse. The Secretary of the Treasury or his delegate would be given authority to prescribe regulations with... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1973 - 1356 pages
...over the life of such individual or the lives of such individual and his spouse or over a ]>eriort not extending beyond the life expectancy of such individual...life expectancy of such individual and his spouse. The Secretary of the Treasury or his delegate would be given authority to prescribe regulations with... | |
 | United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - 476 pages
...the Secretary or his delegate, over — • "(A) the life of such owner or the lives of such owner and his spouse, or "(B) a period not extending beyond the life expectancy of such owner or the life expectancy of such owner and his spouse. " (4) If the owner dies before his entire... | |
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... (B) a period not extending beyond the life expectancy of such owner or the life expectancy of such owner and his spouse. " (4) If the owner dies before his entire interest has been distributed to him, or if distribution has been commenced as provided... 
