| 1960 - 608 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum...one week, and employees whose customary employment la for not more than 5 months in any calendar year, or (B) Such employees as qualify under a classification... | |
| United States. Congress. Senate. Committee on Finance - 1960 - 152 pages
...applying these percentages, there may be excluded individuals who have been employed not more than 5 years, employees whose customary employment is for not more than 20 hours in any 1 week and employees whose customary employment is for not more than 5 months in any calendar year.... | |
| United States. Congress. Senate. Committee on Finance - 1960 - 144 pages
...applying these percentages, there may be excluded individuals who have been employed not more than 5 years, employees whose customary employment is for not more than 20 hours in any 1 week and employees whose customary employment is for not more than 5 months in any calendar year.... | |
| United States. Congress. House. Committee on Ways and Means - 1961 - 520 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum...for not more than 5 months in any calendar year, or ( B) such employees as qualffy under a classification set up by the employer and found by the Secretary... | |
| 1961 - 566 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum...for not more than 5 months in any calendar year, or (B) Such employees as qualify under a classification set up by the employer and found by the Secretary... | |
| United States. Dept. of the Treasury - 1961 - 790 pages
...applying these percentages, there may be excluded individuals who have been employed not more than 5 years, employees whose customary employment is for...is for not more than 5 months in any calendar year. Under a second alternative under the law, instead of meeting the percentage requirements, the plan... | |
| United States. Congress. Senate. Committee on Finance - 1961 - 210 pages
...employees — for the purposes of the preceding sentence the term "employee" does not include any employee whose customary employment is for not more than 20 hours in any 1 week, or is for not more than 5 months in any calendar year. Senator GORE. Let me read to you apart... | |
| United States. Internal Revenue Service - 1963 - 1264 pages
...or more. For purposes of the preceding sentence, the term "employee" does not include any employee whose customary employment is for not more than 20 hours in any one week or is for not more than 5 months in any calendar year. (4) Under the plan — (A) Contributions or... | |
| United States. Tax Court - 1964 - 1230 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding In each case employees who have been employed not more than a minimum...employees whose customary employment is for not more than 6 months In any calendar year, or (B) such employees as qualify under a classification set up by the... | |
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