In the next chapter I shall consider the geological succession of organic beings throughout time; in the eleventh and twelfth, their geographical distribution
throughout space; in the thirteenth, their classification or mutual affinities, both when mature and in an embryonic condition.
HAVING reviewed the general form of the proposed government and the general mass of power allotted to it, I proceed to examine the particular structure of this government, and the distribution
of this mass of power among its constituent parts.
The end of the state, which is to be the standard of the distribution
of political power, is conceived sometimes as a good for the apprehension and attainment of which "virtue" is necessary and sufficient (this is the principle of aristocracy), and sometimes as a more complex good, which needs for its attainment not only "virtue" but wealth and equality.
This article is a survey of the tables of probability distributions
published about or after the publication in 1964 of the Handbook of Mathematical Functions, edited by Abramowitz and Stegun
Corporations with accumulated earnings and profits (AE&P) must report nondividend (nontaxable) distributions
on Form 5452, Corporate Report of Nondividend Distributions
; thus, S corporations with AE&P appear to have to file Form 5452.
The new provision is a reaction to certain deferred compensation strategies that Congress perceived to be abusive, such as techniques to further defer or to accelerate distributions
at the participant's discretion.
The default rule for withdrawal from these plans by non-spouse beneficiaries is to begin minimum required distributions
IRC section 72(t) imposes a 10% penalty on early distributions
(before age 591/2) from qualified retirement plans.
Pursuant to the policy as currently in effect, the Fund makes regular monthly distributions
at an annualized rate equal to 9% of the Fund's net asset value, as determined as of the last day on which the New York Stock Exchange is open for trading during the first week of that month.
Sec 401(a)(31): A qualified trust must provide for a direct trustee-to-trustee transfer (a direct rollover) of eligible rollover distributions
The metrologist relates the expected values of the sampling distributions
for the results of measurement to the value of the measurand.
The March/April 2001 issue of California CPA, Page 32, summarized the 2001 proposed regulations that provide simplified rules for required minimum distributions
from qualified retirement plans and IRAs: "The regs are proposed to be applicable for determining RMDs for calendar years beginning after 2001.
The anti-Morris Trust provision further authorizes Treasury to issue regulations necessary to carry out the purposes of the legislation, including regulations (i) providing rules where there is more than one controlled corporation, (ii) treating two or more distributions
as one distribution
, and (iii) providing rules similar to the substantial diminution of risk rules of section 355(d)(6) where appropriate for purposes of the legislation.
from qualified plans are eligible for rollover treatment as long as they are not required minimum distributions
, such as amounts that must be paid out to people who have reached 70 1/2, and are not part of a series of equal periodic distributions
that are to be paid annually over life, life expectancy or a period of at least 10 years.
Comdisco intends to treat this distribution
for income tax purposes as part of a series of liquidating distributions
in complete liquidation of the company.