... (2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer... Internal Revenue Bulletin: Cumulative bulletin - Page 280by United States. Internal Revenue Service - 1967Full view - About this book
| United States - 1944 - 760 pages
...which makes provision for such individuals generally or for a class or classes of such individuals ( including any amount paid by an employer for insurance...or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization,... | |
| United States. Bureau of Employment Security - 1941 - 1488 pages
...permits the exclusion, from the definition of wages, of payments made to or on behalf of an employee, under a plan or system established by an employer...makes provision for his employees generally or for a class or classes of his employees, on account of sickness or accident disability, so long as the... | |
| 1939 - 1624 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...annuities, or Into a fund, to provide for any such payment) , on account of: (1) Retirement; (2) Sickness or accident disability; (3) Medical and hospitalization... | |
| 1939 - 1628 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...annuities, or into a fund, to provide for any such payment) , on account of: (1) Retirement; (2) Sickness or accident disability; (3) Medical and hospitalizaron... | |
| United States - 1983 - 968 pages
...connection with sickness or accident disability, or (D) death; (3) any payment made to an employee (including any amount paid by an employer for insurance...annuities, or into a fund, to provide for any such payment) on account of retirement; (4) any payment on account of sickness or accident disability, or medical... | |
| United States. Congress. House. Committee on Merchant Marine and Fisheries - 1943 - 404 pages
...employer which makes provision for his employees generally or for a class or classes of his employees, including any amount paid by an employer for insurance...annuities, or into a fund, to provide for any such payment, on account of — (A) retirement, or (B) sickness or accident disability, or (C) medical and hospltalization... | |
| United States. Congress. House. Merchant Marine and Fisheries - 1943 - 404 pages
...employer which makes provision for his employees generally or for a class or classes of his employees, including any amount paid by an employer for insurance...annuities, or into a fund, to provide for any such payment, on account of — (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization... | |
| United States. Congress. House. Merchant Marine and Fisheries - 1945 - 148 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization... | |
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