 ... (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.  Reports of the United States Tax Court - Page 136by United States. Tax Court - 1977Full view - About this book
 | United States - 1965 - 1110 pages
...other employees, or highly compensated employees; and Part Page 5101 §401 (4) 1Í the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...work of other employees, or highly compensated employees; and Sec. 166. (a) (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...supervising the work of other employees, or highly compensated employees; 111 and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | 1984 - 660 pages
...Under section 401(a)(4) and the regulations thereunder a plan is not qualified unless the contributions or benefits provided under the plan do not discriminate in favor of officers, shareholders or highly compensated employees (hereinafter referred to collectively as "the... | |
 | 1981 - 698 pages
...Under section 401(a)(4) and the regulations thereunder a plan is not qualified unless the contributions or benefits provided under the plan do not discriminate in favor of officers, shareholders or highly compensated employees (hereinafter referred to collectively as "the... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...benefit of his employees or their beneficiaries shall con^titute a qualified trust if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1690 pages
...supervising the work of other employees, or highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pages
...stock bonus, pension, or profit-sharing plan may not be discriminatory — (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
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