| United States - 1964 - 1098 pages
...purposes of this part, the term "pension plan reserves" means that portion of the life Insurance reserves which is allocable to contracts — (A) purchased...the contracts were entered into) were deemed to be (1) trusts described In section 401 (a) and exempt from tax under section 501 (a), or (ii) trusts exempt... | |
| 1966 - 396 pages
...purposes of this part, the term "pension plan reserves" means that portion of the life insurance reserves which is allocable to contracts— (A) Purchased under...(a) and exempt from tax under section 501 (a), or (11) trusts exempt from tax under section 165 of the Internal Revenue Code of 1939 or the corresponding... | |
| 1977 - 568 pages
...purposes of this part, the term "pension plan reserves" means that portion of the life insurance reserves which is allocable to contracts— (A) Purchased under...were deemed to be (i) trusts described in section 401(a) and exempt from tax under section 501(a), or (ii) trusts exempt from tax under section 165 of... | |
| 1967 - 408 pages
...purposes of this part, the term "pension plan reserves" means that portion of the life Insurance reserves which is allocable to contracts — (A) Purchased...the contracts were entered Into) were deemed to be (1) trusts described In section 401 (a) and exempt from tax under section 501 (a), or (11) trusts exempt... | |
| 1976 - 536 pages
...purposes of this part, the term "pension plan reserves" means that portion of the life Insurance reserves which Is allocable to contracts — (A) Purchased...the contracts were entered Into) were deemed to be (1) trusts described in section 401 (a) and exempt from tax under section 601 (a), or (11) trusts exempt... | |
| 1971 - 748 pages
...the life insurance reserves (as defined in section 801 (b)) which is allocable to contracts — (1) Purchased under contracts entered into with trusts...the contracts were entered Into) were deemed to be trusts described in section 401 (a) and exempt from tax under section 501 (a) of the Internal Revenue... | |
| 1986 - 618 pages
...of the life insurance reserves (as defined in section 801(b)) which is allocable to contracts: (1) Purchased under contracts entered into with trusts...the contracts were entered into) were deemed to be trusts described in section 401(a) and exempt from tax under section 501(a) of the Internal Revenue... | |
| 1970 - 438 pages
...entered into with trusts which (as of the time the contracts were entered into) were deemed to be (1) trusts described in section 401 (a) and exempt from tax under section 501 (a), or (1l) trusts exempt from tax under section 165 of the Internal Revenue Code of 1939 or the corresponding... | |
| 1973 - 444 pages
...corresponding provisions of prior revenue laws: (2) Purchased under contracts entered into under plans which (as of the time the contracts were entered into) were deemed to be plans — (i) Meeting the requirements of section 165(a) (3), (4). (5), and (6) of the Internal Revenue... | |
| 1985 - 548 pages
...in section 401(a) and exempt from tax under section 501(a) of the Internal Revenue Code of 1954, or trusts exempt from tax under section 165 of the Internal Revenue Code of 1939 (prior to, or after, the 1942 amendments) or the corresponding provisions of prior revenue laws; (2)... | |
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