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" For 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 contracts entered into with trusts which (as of the time the contracts were entered into)... "
Tax Formula for Life Insurance Companies: Hearing Before the Committee on ... - Page 6
by United States. Congress. Senate. Committee on Finance - 1955 - 76 pages
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United States Code, Volume 2

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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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