共 14 条
- [1] 10-YEAR FORWARD AVERAGING AND LUMP-SUM DISTRIBUTIONS JOURNAL OF TAXATION, 1988, 69 (06): : 428 - 429
- [3] LUMP-SUM NOT AVAILABLE AFTER RECEIVING DISTRIBUTIONS JOURNAL OF TAXATION, 1977, 47 (05): : 287 - 287
- [8] LUMP-SUM DISTRIBUTIONS MAY NOT ALWAYS BE ELIGIBLE FOR 10-YEAR FORWARD AVERAGING - ANALYSIS OF RECENT DECISIONS TAXES-THE TAX MAGAZINE, 1978, 56 (01): : 37 - 42
- [9] PROPOSED REGS INTRODUCE DUAL CONCEPT FOR COMPUTING TAX ON LUMP-SUM DISTRIBUTIONS JOURNAL OF TAXATION, 1971, 34 (06): : 322 - 325
- [10] SCOPE OF ROLLOVER PROVISIONS IN NEW LAW FOR LUMP-SUM DISTRIBUTIONS JOURNAL OF TAXATION, 1975, 43 (01): : 7 - 10