 | United States - 1965 - 1110 pages
...an employees' trust described in section 401 <a), which is exempt from tax under section 501 (a) , if the total distributions payable with respect to...distributee within 1 taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death... | |
 | United States - 1964 - 1098 pages
...of an employees' trust described in section 401 (a), which is exempt from tax under section 501 (a), if the total distributions payable with respect to...distributee within 1 taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death... | |
 | United States - 1953 - 1744 pages
...were an annuity the consideration for which is the amount contributed by the employee, except that if the total distributions payable with respect to any employee are paid to the distributee within one taxable year of the distributee on account of the employee's separation from the service, the amount... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...were an annuity the consideration for which is the amount contributed by the employee, except that if the total distributions payable with respect to any employee are paid to the distributee within one taxable year of the distributee on account of the employee's separation from the service, the amount... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...were an annuity the consideration for which is the amount contributed by the employee, except that if the total distributions payable with respect to any employee are paid to the distributee within one taxable year of the distributee on account of the employee's separation from the service, the amount... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...were an annuity the consideration for which is the amount contributed by the employee, except that if the total distributions payable with respect to any employee are paid to the distributee within one taxable year of the distributee on account of the employee's separation from the service, the amount... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...were an annuity the consideration for which is the amount contributed by the employee, except that if the total distributions payable with respect to any employee are paid to the distributee within one taxable year of the distributee on account of the employee's separation from the service, the amount... | |
 | 1959 - 1584 pages
...of an employees' trust described in section 401 (a), which is exempt from tax under section 501 (a), If the total distributions payable with respect to...distributee within 1 taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death... | |
 | 1969 - 388 pages
...an employees' trust described in section 401 (a), which is exempt from tax under section 501 (a) , if the total distributions payable with respect to...distributee within 1 taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...of an employees' trust described in section 401 (a), which is exempt from tax under section Gfll(a), if the total distributions payable with respect to...distributee within 1 taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death... | |
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... separation from the service, the amount of such distribution, to the extent exceeding the amounts contributed by the employee... 
