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" A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries... "
Tax Proposals Affecting Private Pension Plans: Hearings Before..., 92-2.... - Page 276
by United States. Congress. House. Committee on Ways and Means - 1972
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Statistics of Income for ...

1953
...compulsory or involuntary conversion.) (2) If the total distribution from an employees' trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer (for the exclusive benefit of employees or beneficiaries) is paid or made available to the distributee within his taxable year on...
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Statistics of Income for ...

1951
...compulsory or involuntary conversion.) (2) If the total distribution from n employees' trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer (fcr the exclusive benefit of employees or beneficiaries) is paid or made available to the distributee...
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United States Statutes at Large

United States. Department of State - 1939
...after January 1, 1939) ending within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees (1) if contributions are made to the trust by such employer, or employees,...
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The Code of Federal Regulations of the United States of America Having ...

1939
...the trust; and (4) the information required under 29.23 (p)-2 in order to show that the trust forms v UL ,F A r t U D 2 N7 a I)[ < U) ͉:_V N e which plan meets the requirements of section 165 (a). The information required in the preceding paragraph...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1971
...that section, or is otherwise authorized. Any such association Is authorized to act as trustee of any trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan which qualifies or qualified for specific tax treatment under section 401 (d) of Title 26, If the funds...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...and subsec. (b) added by act June 29, 1939. Prior to said amendment section read as follows: "A trust forming part of a stock bonus, pension, or profitsharing plan of an employer for the exclusive benefit of some or all of his employees "(1) If contributions are made to the trust by such employer, or employees,...
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United States Code

United States - 1965
...described in section 401 (a). In the application of paragraph (1), if a trust described in section 401 (a) forming part of a stock bonus, pension, or profit-sharing plan of an employer lends any money to another trust described in section 401 (a) forming part of a stock bonus, pension,...
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United States Code: Supplement

United States - 1988
...employers and certain associations of employees A trust created or organized in the United States by an employer for the exclusive benefit of his employees or their beneficiaries, or by an association of employees (which may include employees within the meaning of section 401(c)(D)...
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Treasury Department Appropriation Bill for 1944: Hearings Before ...

United States. Congress. House. Committee on Appropriations, United States. Congress. House. Committee on Appropriations. Subcommittee on Appropriations for Treasury and Post Office Departments - 1942 - 598 pages
...as defined in 1002.6. Section 165 (a) of the Code sets forth the conditions under which a trust forming part of a stock bonus, pension or profit-sharing...benefit of his employees or their beneficiaries shall not be taxable for Federal income tax purposes. Contributions by an employer to an employees' trust...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 35

United States. Internal Revenue Service - 1941
...Regulations, 1940 Sup.] are each amended to read as follows: (a) Plans and trusts for employees. A "stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees" is a definite written program and arrangement communicated to such employees,...
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