 | United States - 1953 - 1744 lapas
...interest therein, as, under section 22 (k), is ineludible in gross income; (B) Employees' annuities. handise, substantially all of which has been received...term "unrelated trade or business" means, in the cas 23 (p) (1) (B), or if an annuity contract is purchased for an employee by an employer exempt under... | |
 | United States - 1965 - 1110 lapas
...employee annuities. (a) Taxability of beneficiary under a qualified annuity plan. (1) General rule. Except as provided In paragraph (2), if an annuity...purchased by an employer for an employee under a plan which meets the requirements of section 404 (a) (2) (whether or not the employer deducts the amounts... | |
 | United States - 1988 - 1290 lapas
...(a) Taxability of beneficiary under a qualified annuity plan (1) Distributee taxable under section 72 If an annuity contract is purchased by an employer for an employee under a plan which meets the requirements of section 404(a)(2) (whether or not the employer deducts the amounts... | |
 | United States - 1964 - 1098 lapas
...qualified annuity plan. (2) Capital gains treatment for certain distributions. (A) General rule. If— (i) an annuity contract is purchased by an employer for an employee under a plan described in paragraph (1) ; then the amount of such payments, to the extent exceeding the amount contributed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...is includible in gross income; [See also section 165 (b).] •'• '., (B) Employees' Annuities. — If an annuity contract is purchased by an employer...employer's contribution is deductible under section 23 (p) (1) (B), or if an annuity contract is purchased for an employee by an employer exempt under... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...day falls. For Sec. 22 (b) (2), prior to amendment, see 1942 column. (B) Employees' Annuities. — d discriminatory within the meaning of paragraphs...excludes employees the whole of whose remuneration cons 23 (p) (1) (B), or if an annuity contract is purchased for an employee by an employer exempt under... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...income ; [For taxability of beneficiaries of trusts, see section 165 (b).] (B) Employees' Annuities. — If an annuity contract is purchased by an employer...employer's contribution is deductible under section 23 (p) (1) (B), or if an annuity contract is purchased for an employee by an employer exempt under... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...income; [For taxability of beneficiaries of trusts, see section 165 (b).] (B) Employees' Annuities. — If an annuity contract is purchased by an employer...employer's contribution is deductible under section 23 (p) (1) (B), or if an annuity contract is purchased for an employee by an employer exempt under... | |
 | 1976 - 412 lapas
...beneficiary under a qualified annuity plan — (1) General rule. Except as provided In paragraph (2), 1Í an annuity contract Is purchased by an employer for an employee under a plan which meets the requirements of section 404 (a) (2) (whether or not the employer deducts the amounts... | |
 | 1960 - 1764 lapas
...shall not apply. (2) Capital gains treatment for certain distributions — (A) General rule. If — (i) An annuity contract Is purchased by an employer for an employee under a plan which meets the requirements of section 401 (a) (3), <4), (5). and (6); (11) Such plan requires that... | |
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If an annuity contract is purchased by an employer for an employee under a plan with respect to which the employer's contribution is deductible under section... 
