 | United States - Session laws - 1939 - 780 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, shall not be taxable under section... | |
 | Administrative law - 1940 - 1806 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, uring the taxable year to a foreign country or to...possession of the United States, as the case may be. < purposes other than for the exclusive benefit of his employees, shall not be taxable under section... | |
 | Administrative law - 1941 - 1688 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or Income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, shall not be taxable under section... | |
 | United States - Law - 1965 - 1110 pages
...satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries; (3) if the trust,... | |
 | United States - Law - 1964 - 1098 pages
...under the plan to provide such benefits, for any part of the corpus or Income of such separate account to be (within the taxable year or thereafter) used...diverted to, any purpose other than the providing of such benefits, and (5) notwithstanding the provisions of subsection (a) (2), upon the satisfaction... | |
 | United States - Law - 1988 - 1290 pages
...under the plan to provide such benefits, for any part of the corpus or income of such separate account to be (within the taxable year or thereafter) used...diverted to, any purpose other than the providing of such benefits, (5) notwithstanding the provisions of subsection (a)(2), upon the satisfaction of all... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1942 - 1328 pages
...nt nny time prior to the satisfaction of nil liabilities with respect to employees under the trust, for any part of the corpus or income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, « • * Under this provision, the... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or Income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, * « » Under this provision, the employer... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries; Sec. 165. (a)... | |
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In accordance with such plan; (2) If under the trust Instrument It Is Impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or Income to be (within... 
