 | United States - 1953 - 1744 pages
...1945, shall be considered as satisfying the requirements of section 165 (a) (3), (4), (5), and (6) the period described in paragraph (1), purchases...sale of the old residence, only the last of such re bave been made effective for all purposes with respect to the portion of such period after December... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...month following the close of the taxable year of the employer in which the plan was put in effect, if all provisions of the plan which are necessary...made effective for all purposes with respect to the whole of such period."] (b) TAXABILITY OF BENEFICIARY. — The amount actually distributed or made... | |
 | 1959 - 1584 pages
...month following the close of the taxable year of the employer in which the plan was put into effect, if all provisions of the plan which are necessary...made effective for all purposes with respect to the whole of such period. See section 401 (b) and § 1.401-5. It should be noted that the period in which... | |
 | 1989 - 1090 pages
...following the close of the taxable year of the employer in which the plan was put into effect, if all the provisions of the plan which are necessary to satisfy...made effective for all purposes with respect to the whole of such period. Thus, if an employer in 1954 adopts such a plan as of January 25 30-088 O—... | |
 | 1999 - 894 pages
...following the close of the taxable year of the employer in which the plan was put into effect, if all the provisions of the plan which are necessary to satisfy...made effective for all purposes with respect to the whole of such period. Thus, if an employer in 1954 adopts such a plan as of January 1, 1954, and makes... | |
 | 1977 - 466 pages
...adopted (including extensions thereof) or such later time as the Secretary or his delegate may designate, if all provisions of the plan which are necessary...period and have been made effective for all purposes for the whole of such period. (Sec. 401(b) as amended by sec. 1023, Employee Retirement Income Security... | |
 | 1977 - 1564 pages
...employer in which the plan was put into effect, if all the pro visions of the plan which are necea sary to satisfy such requirements are in effect by the...made effective for all purposes with respect to the whole of such period. Thus, if an employer in 1954 adopts such a plan as of January 4, and makes a... | |
 | 1998 - 874 pages
...following the close of the taxable year of the employer in which the plan was put into effect, if all the provisions of the plan which are necessary to satisfy...effect by the end of such period and have been made Internal Revenue Service, Treasury effective for all purposes with respect to the whole of such period.... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pages
...month following the close of the taxable year of the employer In which the plan was put into effect, If all provisions of the plan which are necessary...made effective for all purposes with respect to the whole of such period. The effect of this provision is that if an employer is to obtain the advance... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...close of the taxable year of the employer in which the plan was put Into 720-651'— «4 0 effect. If all provisions of the plan which are necessary...end of such period and have been made effective for nil purges with respect to the whole of such period. See section 401 (b) and 8 1.401-5. It should be... | |
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... if all provisions of the plan which are necessary to satisfy such requirements are in effect by the end of such period and have been made effective for all purposes with respect to the whole of such period. 
