What LUMP-SUM DISTRIBUTION means: A lump-sum distribution is the payment of the entire balance in an individual's employer-provided retirement plan in one calendar year. When figuring whether a distribution is a lump-sum distribution, special rules apply to individuals who participate in more than one plan. The recipient of a lump-sum distribution may be eligible for special tax treatment of the distribution. See "10-Year Averaging.".
- Definition Listed Property:
- Dictionary includes passenger autos and other property used for transportation, property generally used for purposes of entertainment, recreation, or amusement, computers not used exclusively at a regular lump-sum distribution definition.
- Definition Like-Kind Property:
- Dictionary is property acquired in an exchange that is of the same type as the traded property. In addition to other requirements, both the traded and acquired proprerties must be either held for investment or lump-sum distribution explain.
- Definition Last In, First Out (LIFO):
- Dictionary method for valuing inventories for tax purposes. Under this method, the last items purchased are treated as being the first items sold. Ending inventory is valued using the cost of the items with the lump-sum distribution what is.
- Definition Long-Term Capital Gains And Losses:
- Dictionary the sale or exchange of capital assets that have been held for more than 12 months. A net long-term capital gain is the excess of long-term gains over long-term losses, or vice versa for a net long lump-sum distribution meaning.
How works Lump-Sum Distribution meaning in Tax definitions L .
