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When discussing the untaxed portions of IRA distributions and pensions, which of the following accurately describes the nature of these amounts? a. The untaxed portions of IRA distributions and pensions are subject to ordinary income tax rates when withdrawn. b. The untaxed portions of IRA distributions and pensions represent contributions or earnings that have not yet been taxed and are taxed upon distribution. c. The untaxed portions of IRA distributions and pensions are exempt from taxation and do not need to be reported. d. The untaxed portions of IRA distributions and pensions are taxed at a lower capital gains rate.
Sagot :
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