 | United States - Law - 1965 - 1110 pages
...such date; or, to the extent provided under regulations prescribed by the Secretary or his delegate, to a trust which uses annuity, endowment, or life...about trust transactions affecting owner-employees as the Secretary or his delegate shall by forms or regulations prescribe. For purposes of this paragraph,... | |
 | Administrative law - 1972 - 426 pages
...such date; or, to the extent provided under regulations prescribed by the Secretary or his delegate, to a trust which uses annuity, endowment, or life...about trust transactions affecting owner-employees as the Secretary or his delegate shall by forms or regulations prescribe. For purpose* of this paragraph,... | |
 | Administrative law - 1976 - 412 pages
...such date; or, to the extent provided under regulations prescribed by the Secretary or his delegate, to a trust which uses annuity, endowment, or life...such Information about trust transactions affecting owner-employee« as the Secretary or his delegate shall bj forms or regulations prescribe. Por purpose!... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...such date ; or, to the extent provided under regulations prescribed by the Secretary or his delegate, to a trust which uses annuity, endowment, or life...about trust transactions affecting owner-employees as the Secretary or his delegate shall by forms or regulations prescribe. For purposes of this paragraph,... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1402 pages
...substitute (see proposed sec. 4Ol(d)(l)) retain this provision, but provide that a trust which exclusively uses annuity, endowment, or life insurance contracts of a life insurance company to fund the benefits prescribed by the trust is excepted from the requirement that a bank or other... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1264 pages
...such date ; or, to the extent provided under regulations prescribed by the Secretary or his delegate, ucted from ordinary income while the deduction for...funds or payments specified in section 822(c)(0), as the Secretary or his delegate shall by forms or regulations prescribe. For purposes of this paragraph,... | |
 | United States. Congress. House. Committee on Ways and Means - Finance, Public - 1971 - 1306 pages
...the requirements for Keogh plans where section 401 (d) (1) of the Code and section 1.401-12 (c)(2) of the regs state the trustee of a Keogh trust must...proceeds under the contract must be payable directly to Ihe -8employee or his beneficiary and ". . . that the plan must contain a provision that the employer... | |
 | Administrative law - 1973 - 384 pages
...such date; or, to the extent provided under regulations prescribed by the Secretary or his delegate, to a trust which uses annuity, endowment, or life insurance contracts of a Ufe insurance company exclusively to fund the benefits prescribed by the trust, If the life insurance... | |
 | Administrative law - 1975 - 396 pages
...th« Secretary or his delegate, to a trust which uses annuity, endowment, or life insurance contracte of a life insurance company exclusively to fund the...about trust transactions affecting owner-employees as the Secretary or his delegate shall by forms or regulations prescribe. For purposes of this paragraph,... | |
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Secretary or his delegate, to a trust which uses annuity, endowment, or life insurance contracts of a life insurance company exclusively to fund the benefits prescribed by the trust, if the life insurance company supplies annually such information about... 
