| United States. Internal Revenue Service - 1967 - 1510 pages
...individuals, see Revenue Procedure 6430, CB 1964-2,944. SEC. 2. BACKGROUND AND GENERAL INFORMATION. .01 A trust created or organized in the United States and forming part of a pension, profit-sharing, or stock bonus plan of an employer for the exclusive benefit of his employees... | |
| United States. Internal Revenue Service - 1962 - 1090 pages
...settlement. In order to qualify under section 401 (a) of the Code, a trust must, among other things, form a part of a stock bonus, pension, or profitsharing plan of an employer for his employees or their beneficiaries. Section 1.401-l(b) (1) (i) to (iii), inclusive, of the Income... | |
| United States. Congress. House. Committee on Ways and Means - 1953 - 1050 pages
...annuity payments under the contract. Section 165 provides for the exemption of a trust which forms part of a stock bonus, pension, or profit-sharing plan of an employer for his employees and sets forth the method of taxing amounts distributed to beneficiaries of these trusts.... | |
| United States. Congress. House. Committee on Ways and Means - 1953 - 1690 pages
...annuity payments under the contract. Section 165 provides for the exemption of a trust which forms part of a stock bonus, pension, or profit-sharing plan of an employer for his employees and sets forth the method of taxing amounts distributed to beneficiaries of these trusts.... | |
| United States. Congress. House. Committee on Ways and Means - 1953 - 1482 pages
...attributable largely to the limitation contained in section 165 of qualified trusts to those set up by an "employer for the exclusive benefit of his employees or their beneficiaries." Thus the self-employed are debarred completely from sharing in the tax benefits available to all those... | |
| United States. Internal Revenue Service - 1954 - 726 pages
...Revenue Code. Section 165(a) of the Code provides in part as follows: (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 [Supplement E, Subchapter C of Chapter 1 of the Code.] * * *.... | |
| United States. Tax Court - 1972 - 1010 pages
...trust described in section 401 (a)." Section 401 (a)2 provides that a trust 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 * * * for the purpose of distributing to such... | |
| United States. Congress. Senate. Finance - 1973 - 642 pages
...HUBBABD ON BEHALF OF NALU AND АА1Л PBOPOSED LANGUAGE OF SECTION 401 (a) (3) (A) (a) REQUIREMENTS FOB QUALIFICATION — A trust created or organized in...part of a stock bonus, pension, or profit-sharing piar of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute... | |
| 1969 - 678 pages
...(rev.) or Charter N may act as trustee, and may receive reasonable compensation for so acting, 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 the Internal Revenue... | |
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