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" A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries... "
Reports of the Tax Court of the United States - Page 868
by United States. Tax Court - 1984
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Statistics of Income for ...

1953
...compulsory or involuntary conversion.) (2) If the total distribution from an employees' trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer (for the exclusive benefit of employees or beneficiaries) is paid or made available to the distributee within his taxable year on...
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Statistics of Income for ...

1951
...compulsory or involuntary conversion.) (2) If the total distribution from n employees' trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer (fcr the exclusive benefit of employees or beneficiaries) is paid or made available to the distributee...
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United States Statutes at Large

United States Department of State - 1939
...after January 1, 1939) ending within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees (1) if contributions are made to the trust by such employer, or employees,...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...accordance with saeh plan, shaH ftot be taxable under section 4£4-7 ("aj EXEMPTION FROM TAX. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees (1) if contributions are made to the trust by such employer, or employees,...
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The Code of Federal Regulations of the United States of America Having ...

1939
...the trust; and (4) the information required under 29.23 (p)-2 in order to show that the trust forms v UL ,F A r t U D 2 N7 a I)[ < U) ͉:_V N e which plan meets the requirements of section 165 (a). The information required in the preceding paragraph...
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The Code of Federal Regulations of the United States of America Having ...

1939
...within or with his taxable year. SEC. 165. Employees' trusts. (a) Exemption from tax. A trust tes, and whether or not affiliated) owned or controlled...directly or Indirectly by the same interests, the soms or all of his employees (1) If contributions are made to the trust by such employer, or employees,...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1971
...that section, or is otherwise authorized. Any such association Is authorized to act as trustee of any trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan which qualifies or qualified for specific tax treatment under section 401 (d) of Title 26, If the funds...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...and subsec. (b) added by act June 29, 1939. Prior to said amendment section read as follows: "A trust forming part of a stock bonus, pension, or profitsharing plan of an employer for the exclusive benefit of some or all of his employees "(1) If contributions are made to the trust by such employer, or employees,...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1965
...described in section 401 (a). In the application of paragraph (1), if a trust described in section 401 (a) forming part of a stock bonus, pension, or profit-sharing plan of an employer lends any money to another trust described in section 401 (a) forming part of a stock bonus, pension,...
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United States Code: Supplement

United States - 1988
...employers and certain associations of employees A trust created or organized in the United States by an employer for the exclusive benefit of his employees or their beneficiaries, or by an association of employees (which may include employees within the meaning of section 401(c)(D)...
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