TITLE

NEW TREATMENT FOR IRC SECTION 457 PLAN DISTRIBUTIONS

AUTHOR(S)
Levin, Mark H.; Goldwasser, Henry; Tipograph, Neil H.; Weinstock, Warren
PUB. DATE
December 2003
SOURCE
CPA Journal;Dec2003, Vol. 73 Issue 12, p60
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Provides information on changes in the characteristic of wage distributions in the U.S. stipulated in Section 457 and 3401 of the Internal Revenue Code. Discussion on distributions that are considered pension and annuity income; Prohibition on income tax for non-residents in New York State; Discussion on tax computed as a surcharge in New York.
ACCESSION #
11724081

 

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