Tax Proposals Affecting Private Pension Plans: Hearings, Ninety-second Congress, Second Session, Part 2 |
From inside the book
Page 376
... but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribu- tion of earnings or profits rather than a reasonable allowance as ...
... but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribu- tion of earnings or profits rather than a reasonable allowance as ...
Contents
Ammond Harold J national director Political Action Committee | 412 |
Bassett Preston C director vice president and actuary Towers Perrin | 425 |
Beidler Jack legislative director United Auto Workers of America | 507 |
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Common terms and phrases
accrued benefits accumulated administration amended amount annuity annuity contract assets believe bill Chairman Mills collective bargaining Committee CONABLE CONGRESS THE LIBRARY CORMAN corporate cost counsel covered earned income eligibility employee's employees employer contributions employment ERITD established Federal forfeitures Forster & Crosby forwarded by Sheldon increase individual retirement account industry insurance company Internal Revenue Code Internal Revenue Service jockeys labor letter dated liabilities LIBRARY OF CONGRESS limitation ment million minimum vesting owner-employee participant past service payments pension fund pension rights Perrin person Philadelphia private pension plans private pension system private retirement qualified individual retirement qualified plan recommend regulations retirement benefits retirement income retirement plan rule of 50 section 401 section 72 self-employed individuals social security spouse statement tax deductible taxable termination termination of employment Thank Three Penn Center tion Towers TPF/C trust union vested benefits vested rights vesting requirements vesting standard vice president workers