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" Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) If the contributions or... "
Tax Proposals Affecting Private Pension Plans: Hearings Before..., 92-2.... - Page 312
by United States. Congress. House. Committee on Ways and Means - 1972
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Decisions and Reports, Volume 20

United States. Securities and Exchange Commission - 1952
...standards of the Internal Revenue Code and the Regulations thereunder with respect to nondiscrimination in favor of "employees who are officers, shareholders,...consist in supervising the work of other employees, or the highly compensated employees."4 While we have had some doubt as to the propriety, under the standards...
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Compilation of the social security laws. 1968

United States - 1939
...of supervising the work of other employees, or highly compensated employees, and (iii) such benefits -do not discriminate in favor of employees who are...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees. A plan shall not be considered...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders,...other employees, or* highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees...
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United States Code

United States - 1965
...of supervising the work of other employees, or highly compensated employees, and (Ш) such benefits do not discriminate in favor of employees who are...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees. A plan shall not be considered...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1964
...of supervising the work of other employees, or highly compensated employees, and (ill) such benefits do not discriminate in favor of employees who are...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees. A plan shall not be considered...
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Revenue Act of 1942. Hearings ... on H.R. 7378

United States. U.S. Congress. Senate. Committee on finance - 1942
...employees" in lines 11 to 13 on page 112 of the House bill and inserting In place thereof the words "discriminate in favor of employees who are officers...other employees, or highly compensated employees." (3) The House committee report on thrę bill indiTifes that it is not the intention of the hill to...
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Revenue Act of 1942: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1942 - 2376 pages
...employees" in lines 11 to 13 on page 112 of the House bill and inserting in place thereof the words "discriminate in favor of employees who are officers,...other employees, or highly compensated employees." (3) The House committee report on the bill indicates that it is not the intention of the bill to outlaw...
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Revenue Act of 1942. Hearings ... on H.R. 7378

United States U.S. Congress. Senate. Committee on finance - 1942
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders,...other employees, or highly compensated employees." The intent of this classification as expressed on page 104 of the Ways and Means Committee report (No....
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraphs (3) (B)...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 pages
...compensated employees; and Sec. 166. (a) (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. Sec. 165. (a) (5) A classification shall not be considered discriminatory within the meaning of paragraphs...
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