Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries... "
Reports of the Tax Court of the United States - Page 178
by United States. Tax Court - 1968
Full view - About this book

Statistics of Income for ...

Corporations - 1953 - 1028 pages
...compulsory or involuntary conversion.) (2) If the total distribution from an employees' trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer (for the exclusive benefit of employees or beneficiaries) is paid or made available to the distributee within his taxable year on...
Full view - About this book

Statistics of Income for ...

Corporations - 1951 - 984 pages
...compulsory or involuntary conversion.) (2) If the total distribution from •n employees' trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer (fcr the exclusive benefit of employees or beneficiaries) is paid or made available to the distributee...
Full view - About this book

United States Statutes at Large, Volume 53, Part 1

United States - Session laws - 1939 - 780 pages
...after January 1, 1939) ending within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees — (1) if contributions are made to the trust by such employer, or employees,...
Full view - About this book

Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...accordance with saeh plan, shaH ftot be taxable under section 4£4-7 ("aj EXEMPTION FROM TAX. — A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees — (1) if contributions are made to the trust by such employer, or employees,...
Full view - About this book

The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1939 - 1522 pages
...the trust; and (4) the information required under §29.23 (p)-2 in order to show that the trust forms v UL ,F A r t U D 2 N7 a I)[ < U) ͉:_V N e which plan meets the requirements of section 165 (a). The information required in the preceding paragraph...
Full view - About this book

The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1941 - 1688 pages
...after January 1, 1939) ending within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. A trust forming part of a stock bonus, pension, or profit-sharing...plan of an employer for the 'exclusive benefit of some or all of his employees — (1) If contributions are made to the trust by such employer, or employees,...
Full view - About this book

The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1940 - 1806 pages
...within or with his taxable year. SEC. 165. Employees' trusts. — (a) Exemption from tax. — A trust tes, and whether or not affiliated) owned or controlled...directly or Indirectly by the same interests, the soms or all of his employees — (1) If contributions are made to the trust by such employer, or employees,...
Full view - About this book

United States Code, Volume 3

United States - Law - 1971 - 1248 pages
...that section, or is otherwise authorized. Any such association Is authorized to act as trustee of any trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan which qualifies or qualified for specific tax treatment under section 401 (d) of Title 26, If the funds...
Full view - About this book

United States Code, Volume 3

United States - Law - 1953 - 1744 pages
...and subsec. (b) added by act June 29, 1939. Prior to said amendment section read as follows: "A trust forming part of a stock bonus, pension, or profitsharing plan of an employer for the exclusive benefit of some or all of his employees — "(1) If contributions are made to the trust by such employer, or employees,...
Full view - About this book

United States Code, Volume 6

United States - Law - 1965 - 1110 pages
...described in section 401 (a). In the application of paragraph (1), if a trust described in section 401 (a) forming part of a stock bonus, pension, or profit-sharing plan of an employer lends any money to another trust described in section 401 (a) forming part of a stock bonus, pension,...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF