...United States; (ii) It must be part of a pension, profit-sharing, or stock bonus plan established by an employer for the exclusive benefit of his employees or their beneficiaries (see paragraph (b)(2) through (5) of this section); (iii) It must be formed or availed of for the purpose...

...receive reasonable compensation for so acting, under any written trust instrument or custodial agreement created or organized in the United States and forming part of a pension or profitsharing plan which qualifies or qualified for specific tax treatment under sections...

...receive reasonable compensation for so acting, under any written trust instrument or custodial agreement created or organized in the United States and forming part of a pension plan which qualifies or qualified for specific tax treatment under section 401(d) or 408 of...

...sec. 162 (a), Revenue Act of 1942.1 (a) EXEMTION FBOM TAX. — A trust forming part of a stock bonns, pension, or profitsharing plan of an employer for...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...

...Involuntary conversion. Beginning 1942, 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...

...qualification under the provisions of section 401 (a) of the Code. Section 401(a)(l) of the Code provides that a trust created or organized in the United States...profit-sharing plan of an employer for the exclusive benefit of bis employees or their beneficiaries shall constitute a qualified trust if contributions are made to...

...employee participation in the plan. Section 401 (a) of the Code provides, among other things, that a trust created or organized in the United States...bonus, pension, or profit-sharing plan of an employer tor the eielusive benefit of his employees or their beneficiaries shall con^titute a qualified trust...

...that a trust created or in the United States and forming part of a stock bonus, B95-575' — 6:i 7 pension, or profit-sharing plan of an employer for...their beneficiaries shall constitute a qualified trust if contributions are made to the trust by such employer, or employees, or both, or by another employer...

...provides, in part, that a trust created or organized in the United States and forming part of a pension plan of an employer for the exclusive benefit of his...their beneficiaries shall constitute a qualified trust if contributions are made to the trust by such employer, or employees, or both for the purpose of distributing...

...purpose of this statement. The code. — Section 165 (a) exempts from taxation a trust forming part of a profit-sharing plan of an employer, for the exclusive benefit of his employees or their beneficiaries (1) where the employer's contribution to the trust is made for the purpose of distributing its corpus...