 | United States - 1988 - 1290 pages
...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)... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...Regulations, 1940 Sup.] are each amended to read as follows: (a) Plans and trusts for employees. — A "stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees" is a definite written program and arrangement communicated to such employees,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...ending within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. (a) EXEMPTION FROM TAX. — A trust forming part of a stock bonus, pension, or profit-sharing...benefit of his employees or their beneficiaries shall not be taxable under this supplement and no other provision of this supplement shall apply with respect... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...or with his taxable year. Sec. 165. Employees' traste. Sec. 165. (a) Exemption from tax. — 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 — Sec. 165. (a) (1) if contributions are made to the trust by such employer,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...ending within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. (a) EXEMPTION FROM TAX.— A trust forming part of a stock bonus, pension, or profit-sharing...employer for the exclusive benefit of his employees of their beneficiaries shall not be taxable under this supplement and no other provision of this supplement... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...ending within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. (a) EXEMPTION FROM TAX. — A trust forming part of a stock bonus, pension, or profit-sharing...benefit of his employees or their beneficiaries shall not be taxable under this supplement and no other provision of this supplement shall apply with respect... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 262 pages
...Revenue Code is further amended by adding thereto the following paragraphs : "(7) A trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer shall be deemed to be for the exclusive benefit of his employees or their beneficiaries under this... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 260 pages
...Revenue Code is further amended by adding thereto the following paragraphs: "(7) A trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer shall be deemed to be for the exclusive benefit of his employees or their beneficiaries under this... | |
 | 1959 - 1584 pages
...profit-sharing, and stock bonus plans. SEC. 401. Qualified pension, profit-sharing, and stock bonus plans — (a) Requirements for qualification. A trust created...profit-sharing plan of an employer for the exclusive benefit of bis employees or their beneficiaries shall constitute a qualified trust under this section — (1)... | |
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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... 
