States, the construction of which is initiated before promulgation of standards and regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof,... Reports of the Tax Court of the United States - Page 56by United States. Tax Court - 1997Full view - About this book
| United States - 1988 - 1290 pages
...plan The term "government plan" means any plan, whether or not qualified, established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing. (5) Special rules for loans, etc., from certain... | |
| United States - 1974 - 1150 pages
...regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by 'a foreign nation, except when such vessel is engaged in commerce; (4) "United States" includes the... | |
| United States - 1971 - 1040 pages
...regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce; (4) "United States" includes the... | |
| United States - 2000 - 1216 pages
...pension plan" means a pension plan established and maintained for its employees by the government of a State or political subdivision thereof, or by any agency or instrumentality thereof. (C) Actions under contractual agreements between issuers and indenture trustees Notwithstanding... | |
| 2006 - 836 pages
...section 403(a), (3) A qualified bond purchase plan described in section 405(a), or (4) A retirement plan established for its employees by the United States,...by a State or political subdivision thereof. or by an agency or instrumentality of any of the foregoing, or (B) Amounts were contributed by his employer... | |
| 1991 - 648 pages
...section 403(a), (3) A qualified bond purchase plan described in section 405(a), or (4) A retirement plan established for its employees by the United States,...by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing, or (B) Amounts were contributed by his employer... | |
| 2003 - 1128 pages
...described in section 403(b); ยง1.72(p)-l (d) Any plan, whether or not qualified, established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of the United States, a State or a political subdivision of a State; or... | |
| 2001 - 894 pages
...individual on board a public vessel. Public vessel means a vessel owned or bare-boat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce. Recognized facility means any laboratory... | |
| 1992 - 632 pages
...board a public vessel. (i) Public iiessel means a vessel owned or bare-boat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce. (j) Recognized facility means any... | |
| 1992 - 1396 pages
...plan years beginning before January 1, 1993, in the case of a plan maintained by the government of any State or political subdivision thereof, or by any agency or instrumentality of either of the foregoing. Also, a section 403(b) plan for 243 employees who perform services for an... | |
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