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" In any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary... "
Reports of the United States Tax Court - Page 141
by United States. Tax Court - 1977
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United States Code, Volume 6

United States - 1965 - 1110 pages
...and employees whose customary employment is for not more than 5 months in any calendar year, or (B) such employees as qualify under a classification set...his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...employees whose customary employment is for not more than five months in any calendar year, or (B) case ohF Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...benefits are payable to employees under a classification which is set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist of supervising the...
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United States Code, Volume 4

United States - 1988 - 1290 pages
...treated as failing to meet the requirements of this subsection unless the plan is available to a group of employees as qualify under a classification set up by the employer and which the Secretary find not to be discriminatory in favor of highly compensated employees. (2) Key...
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Revenue Act of 1942. Hearings ... on H.R. 7378

United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 pages
...revised in the following particulars: (1) Under the amendment, a pension trust is recognized only if it benefits "such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...
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Revenue Act of 1942: Hearings Before the Committee on Finance ..., Volume 2

United States. Congress. Senate. Committee on Finance - 1942 - 1092 pages
...revised In the following particulars: (1) Under the amendment, a pension fust Is recognized only if it benefits "such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...
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Revenue Act of 1942. Hearings ... on H.R. 7378

United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 pages
...suggestions, however, we would prefer the first. (2) Section l«5 (a) (3) (B) requires that a plan qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...
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Revenue Act of 1942: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1942 - 1328 pages
...two suggestions, however, wewould prefer the first. (2) Section 165 (a) (3) (B) requires that a plan qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...employees whose customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...employees whose customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...
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