 If such amounts constitute wages or payments in lieu of wages for a period during which the employee Is absent from work on account of personal injuries or sickness; but this subsection shall not apply to the extent that such amounts exceed a weekly rate...  Reports of the Tax Court of the United States - Page 58by United States. Tax Court - 1961Full view - About this book
 | United States - 1965 - 1110 pages
...percent of the regular weekly rate of wages of the employee, the first sentence of this subsection (1) shall not apply to the extent that such amounts exceed a weekly rate of $75, and (2) shall not apply to amounts attributable to the first 7 calendar days in such period unless... | |
 | 1972 - 680 pages
...Generally, § 105 (d) provides that an employee may exclude up to $100 per week of "amounts [which] constitute wages or payments in lieu of wages for...work on account of personal injuries or sickness." The IRS has held that Armed Forces disability retirement pay qualifies for this sick pay exclusion... | |
 | 1967 - 676 pages
...Wage continuation plans. Gross Income does not Include amounts referred to In subsection (a) If such amounts constitute wages or payments In lieu of wages...extent that such amounts exceed a weekly rate of $100. The preceding sentence shall not apply to amounts attributable to the first 30 calendar days In such... | |
 | 1971 - 744 pages
...Wage, continuation plans. Gross Income does not Include amounts referred to in subsection (a) if such amounts constitute wages or payments in lieu of wages...extent that such amounts exceed a weekly rate of $100. The preceding sentence shall not apply to amounts attributable to the first 30 calendar days In such... | |
 | 1972 - 852 pages
...Wage continuation plans. Oross income does not Include amounts referred to In subsection (a) if such amounts constitute wages or payments In lieu of wages...the extent that such amounts exceed a weekly rate of 8100. The preceding sentence shall not apply to amounts attributable to the first 30 calendar days... | |
 | 1970 - 750 pages
...referred to in section 105 (a) which are paid to an employee through a wage continuation plan and which constitute wages or payments in lieu of wages for...work on account of personal injuries or sickness. (2) (i) Section 105 (d) is applicable only if the wages or payments in lieu of wages are paid pursuant... | |
 | 1988 - 876 pages
...referred to in section 105(a) which are paid to an employee through a wage continuation plan and which constitute wages or payments in lieu of wages for...work on account of personal injuries or sickness. (2)(i) Section 105(d) is applicable only if the wages or payments in lieu § 1.105-4 of wages are paid... | |
 | 1976 - 756 pages
...Wage continuation plans. Gross income does not Include amounts referred to In subsection (a) U such amounts constitute wages or payments in lieu of wages...absent from work on account of personal Injuries or Eickuess; but this subsection shall not apply to the extent that such amounts exceed a weekly rate... | |
 | 1971 - 1474 pages
...referred to in section 105 (a) which are paid to an employee through a wage continuation plan and which constitute wages or payments in lieu of wages for...work on account of personal injuries or sickness. (2) <i) Section 105 (d) is applicable only If the wages or payments in lieu of wages are paid pursuant... | |
 | 1966 - 658 pages
...referred to in section 105 (a) which are paid to an employee through a wage continuation plan and which constitute wages or payments in lieu of wages for...work on account of personal injuries or sickness. (2) (i) Section 105 (d) is applicable only if the wages or payments in lieu of wages are paid pursuant... | |
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