 A trust created by an employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made by such employer, or employees, or both, for the purpose of distributing...  Federal Income Tax Problems --1922 - Page 449by Emerson Emanuel Rossmoore - 1922 - 541 pagesFull view - About this book
 | Law reports, digests, etc - 1926 - 1144 pages
...an employer as a part of a stock bonus or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...the trust in accordance with such plan, shall not he taxable under this section, but the amount actually distributed or made available to any distributee... | |
 | United States - Law - 1921 - 642 pages
...part of a stocK bonus or [°rledmployees not profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...available to any distributee shall be taxable to him hi the year in which so distributed or made available to the extent that it exceeds the amounts paid... | |
 | United States - 1921 - 888 pages
...profit-sharing plan for the exclusive benefit of his employees, to which contributions are made by the employer or employees, or both, for the purpose of...distributing to such employees the earnings and principal accumulated by the trust. The amendment, however, also provides that the amount actually distributed... | |
 | United States - Finance - 1924 - 260 pages
...an employer as a part of a stock bonus or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...distributed or made available to any distributee shall bo taxable to him in the year in which so distributed or made available to the extent that it exceeds... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...an employer as a part of a stock bonus or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under this soction, but the amount actually distributed or made available to any distributee shall be taxable... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under section 161, but the amount actually distributed or made available to any distributee shall be taxable... | |
 | New York (State) - Session laws - 1927 - 2258 pages
...employer as a part of a stock bonus, pension or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accumulated by the trust in accordance with such plan, may be permitted to accuimilate for a period not in excess of ten years from the date of the instrument... | |
 | United States - Finance - 1928 - 268 pages
...employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under section 161, but the amount contributed to such fund by the employer and all earnings of such fund... | |
 | New York (State). Legislature - New York (State) - 1928 - 1882 pages
...employer as a part of a stock bonus, pension or profit-sharing plan for the exclusive benefit of some or all of his employees to which contributions are made...accumulated by the trust in accordance with such plan, may be permitted to accumulate for a period not in excess of ten years from the date of the instrument... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under section 161. but the amount contributed to such fund by the employer and all earnings of such fund... | |
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