 | United States - 1953 - 1744 pages
...centum or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding five years, employees whose customary employment is for not more than twenty hours in any one week,... | |
 | United States - 1965 - 1110 pages
...or more. For purposes of the preceding sentence, the term "employee" does not include any employee whose customary employment is for not more than 20 hours in any one week or is for not more than 5 months in any calendar year. (4) Under the plan — (A) contributions or... | |
 | United States - 1964 - 1098 pages
...or more. For purposes of the preceding sentence, the term "employee" does not include any employee whose customary employment is for not more than 20 hours in any one week or is for not more than 5 months in any calendar year. (4) Under the plan — (A) contributions or... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...or more of all of the employees are eligible to benefit ; under the plan, excluding in each j case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding five years, employees whose customary employment is for not more than twenty hours in any one week,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...centum or more of all the employees are eligible to benefit under the plan, excluding . in each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding five years, employees whose customary employment is for not more than twenty hours in any one week,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...centum or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding five years, employees whose customary employment is for not more than twenty hours in any one week,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...centum or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding five years, employees whose customary employment is for not more than twenty hours in any one week,... | |
 | 1977 - 466 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum...for not more than 5 months in any calendar year, or (B) Such employees as qualify under a classification set up by the employer and found by the Secretary... | |
 | 1972 - 426 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum...employees whose customary employment is for not more than 6 months in any calendar year, or (B) Such employees as qualify under a classification set up by the... | |
 | 1959 - 1584 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum...whose customary employment Is for not more than 20 bours in any one week, and employees whose customary employment la for not more than 5 months In any... | |
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In each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding 5 years, employees whose customary employment Is for not more than 20 hours In any one week, and employees whose customary employment Is... 
