7 February 2018 Internal T.I. 2017-0711961I7 - Withholding on RCA payment to partnership
A partnership that was the employer respecting a supplementary retirement plan that was a retirement compensation arrangement (RCA) submitted that...
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|Tax Topics - Income Tax Regulations - Regulation 103 - Subsection 103(6)||withdrawal of RCA surplus was not a lump sum payment||170|
|Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(q)||members of a partnership treated as the payers of RCA withdrawals made to the partnership employees for source deduction purposes||279|