 | United States - 1965 - 1110 pages
...such employer's contribution or such compensation are nonforfeitable at the time the contribution or compensation is paid. (6) Taxpayers on accrual basis....prescribed by law for filing the return for such taxable year (including extensions thereof) . (7) Limit of deduction. If amounts are deductible under paragraphs... | |
 | United States - 1953 - 1744 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B>. and (C), a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made within sixty days after the close of the taxable year of accrual. (F) If amounts are deductible under... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made within sixty days after the close of the taxable year of accrual. (P) If amounts are deductible under... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made within sixty days after the close of the taxable year of accrual. (F) If amounts are deductible under... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made within sixty days after the close of the taxable year of accrual. (F) If amounts are deductible under... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made within sixty days after the close of the taxable year of accrual. (F) If amounts are deductible under... | |
 | 1959 - 1584 pages
...such employer's contribution or such compensation are nonforfeitable at the time the contribution or compensation is paid. (6) Taxpayers on accrual basis....prescribed by law for filing the return for such taxable year (Including extensions thereof). (7) Limit of deduction. If amounts are deductible under paragraphs... | |
 | 1977 - 466 pages
...such employer's contribution or such compensation are nonforfeitable at the time the contribution or compensation is paid. (6) Taxpayers on accrual basis....prescribed by law for filing the return for such taxable year (including extensions thereof). (7) Limit of deduction. If amounts are deductible under paragraphs... | |
 | 1976 - 412 pages
...nonforfeitable at the time the contribution or compensation Is paid. (6) Taxpayer» on accrual oasis, for purposes of paragraphs (1), (2), and (3), a taxpayer...prescribed by law for filing the return for such taxable year (Including extensions thereof). (7) Limit of deduction. If amounts are deductible under paragraphs... | |
 | 1954 - 1486 pages
...the contribution or compensation Ii paid. (K) For the purposes of subparagraphs (A), (B) , and (C) , a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made within sixty days after the close of the taxable year of accrual. (F) If amounts are deductible under... | |
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For purposes of paragraphs (1) , (2) , and (3) , a taxpayer on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual if the payment is on account of such taxable year and is made not later than the time prescribed... 
