This time Tracey tagged me. She was probably the only person who actually played along when I tagged her. Here are the rules:
1. Pick up the nearest book (of at least 123 pages).
2. Open the book to page 123.
3. Find the fifth sentence.
4. Post the next three sentences.
5. Tag five people.
Unfortunately, I am at work, and the nearest books to me are the many volumes of the United States Code. So:
The term "wages" does not include -
(i) the amount of any payment made to, or on behalf of, an employee or any of his dependents (including any amount paid by
an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement, or
(ii) any payment or series of payments by an employer to an employee or any of his dependents upon or after the termination of the employee's employment relationship because of retirement after attaining an age specified in a plan referred to in section 409(a)(11)(B) of this title or in a pension plan of the employer.
(D) In the case of -
(i) an individual who has attained retirement age (as defined in section 416(l) of this title) on or before the last day of the taxable year, and who shows to the satisfaction of the Commissioner of Social Security that he or she is receiving royalties attributable to a copyright or patent obtained before the taxable year in which he or she attained such age and that the property to which the copyright or patent relates was created by his or her own personal efforts, or
(ii) an individual who has become entitled to insurance benefits under this subchapter, other than benefits under section 423 of this title or benefits payable under section 402(d) of this title by reason of being under a disability, and who shows to the satisfaction of the Commissioner of Social Security that he or she is receiving, in a year after his or her initial year of entitlement to such benefits, any other income not attributable to services performed after the month in which he or she initially became entitled to such benefits,
there shall be excluded from gross income any such royalties or other income.
(E) For purposes of this section, any individual's net earnings from self-employment which result from or are attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income, on which the computation of such net earnings from self-employment is based, is actually paid to or received by such
individual (unless such income was actually paid and received prior to that year).
I shall tag: Anna, Lyneidas, Hoyden, Dianne, and GoudaGirl (even though I know she won't do it unless she finds a way to make it about her European travels...maybe she can use a travel guide).