 | United States - Law - 1953 - 1744 pages
...section 101 (6). the employee shall include in his income the amounts received under such contract for d (without regard to the fact of the decedent's death)...prescribed by the Secretary. In determining the value of contributed by the employer for such annuity contract on or after such rights become nonforfeitable... | |
 | United States - Law - 1965 - 1110 pages
...one or more of the foregoing, (B) such annuity contract is not subject to subsection (a) , and (C) the employee's rights under the contract are nonforfeitable, except for failure to pay future premiums, then amounts contributed by such employer for such annuity contract on or after such rights become... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...section 101 (6), the employee shall include in his income the amounts received under such contract for sisted in part of the type of property permitted by...received without the recognition of gain or loss, a Ли income as provided in subparagraph (A) of this paragraph, the consideration for such annuity being... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...section 101 (6), the employee shall include in his income the amounts received under such contract for the year received except that, if the employee paid...except for failure to pay future premiums, the amount contributed by ,the employer for such annuity contract on or after such rights become nonforfeitable... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...section 101 (6), the employee shall include in his income the amounts received under such contract for the year received, except that, if the employee paid...except for failure to pay future premiums, the amount contributed by the employer for such annuity contract on or after such rights become nonforfeitable... | |
 | Administrative law - 1954 - 1486 pages
...employee in the taxable year in which received or made avaIlable, except that If the employee contributed any of the consideration for the annuity, the annuity shall be Included in his income as provided in § 39.22 (b) (2) —2, the consideration for the annuity being considered the amount contributed by... | |
 | Administrative law - 1959 - 1584 pages
...If an annuity contract purchased by an employer for an employee Is not subject to subsection (a) and the employee's rights under the contract are nonforfeitable,...except for failure to pay future premiums, the amount contributed by the employer for such annuity contract on or after such rights become nonforfeitable... | |
 | Administrative law - 1949 - 776 pages
...employee in the taxable year in which received or made available, except that if the employee contributed any of the consideration for the annuity, the annuity shall be included in his income to the extent provided in § 29.22 (b) (2) -2. The fact that an employee may not live a sufficient... | |
 | Administrative law - 1978 - 532 pages
...any one or more of the foregoing, (B) Such annuity contract is not subject to subsection (a), and (C) The employee's rights under the contract are nonforfeitable, except for failure to pay future premiums, then amounts contributed by such employer for such annuity contract on or after such right.^ become... | |
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If the employee's rights under the contract are nonforfeitable except for failure to pay future premiums, the amount contributed by the employer for such annuity contract on or after such rights become nonforfeitable shall be included In the Income of... 
