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IRS Applies Strict Reading of Section 72(s)
the life expectancy rule and the five-year rule.17 Due to circumstances beyond the daughters’ control ... 4170, 98th Cong. § 222 (as passed by Senate, May 17, 1984); S. COMM. ON FINANCE, EXPLANATION OF PROVISIONS ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities