H.R. 177 — A bill to amend the Internal Revenue Code of 1954 to provide that employees receiving lump sums from tax-free pension or annuity plans on account of separation from employment shall not be taxed at the time of distribution to the extent that an equivalent amount is reinvested in another such plan.

Summary

Provides, under the Internal Revenue Code, that employees receiving lump sums from tax-free pension or annuity plans on account of separation from employment shall not be taxed at the time of distribution to the extent that an equivalent amount is reinvested in another such plan.

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Related Legislation

H.R. 1046A bill to amend the Internal Revenue Code of 1954 to provide that employees receiving lump sums from tax-free pension or annuity plans on account of separation from employment shall not be taxed at the time of distribution to the extent that an equivalent amount is reinvested in another such plan.
1973-01-03Referred to House Committee on Ways and Means.
Related
H.R. 6310A bill to amend the Internal Revenue Code of 1954 to provide that employees receiving lump sums from tax- free pension or annuity plans on account of separation from employment shall not be taxed at the time of distribution to the extent that an equivalent amount is reinvested in another plan.
1973-03-29Referred to House Committee on Ways and Means..
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Legislative Actions

1973-01-03
Introduced in House
1973-01-03
Introduced in House
1973-01-03
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to provide that employees receiving lump sums from tax-free pension or annuity plans on account of separation from employment shall not be taxed at the time of distribution to the extent that an equivalent amount is reinvested in another such plan.

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