 ... (a) General rule. If contributions are paid by an employer to or under a stock bonus, pension, profit-sharing, or annuity plan, or If compensation is paid or accrued on account of any employee under a plan deferring the receipt of such compensation,...  Reports of the United States Tax Court - 262. lappuseautors: United States. Tax Court - 1974Pilnskats - Par šo grāmatu
 | United States - 1965 - 1110 lapas
...employee under a plan deferring the receipt of such compensation, such contributions or compensation shall not be deductible under section 162 (relating...limitations as to the amounts deductible in any year: (1) Pension trusts. In the taxable year when paid, if the contributions are paid into a pension trust,... | |
 | United States - 1988 - 1290 lapas
...99-514, $ 1851(bX2XCXl), substituted "this chapter; but. If they would otherwise be deductible" for "section 162 (relating to trade or business expenses)...satisfy the conditions of either of such sections". Subsec. (a)(2). Pub. L. 99-514, S 1136(b), substituted "(26), and (27)" for "and (26)". Pub. L. 99-514.... | |
 | 1959 - 1584 lapas
...employee under a plan deferring the receipt of such compensation, such contributions or compensation shall not be deductible under section 162 (relating...limitations as to the amounts deductible In any year: (1) Pension trusts. In the taxable year when paid, if the contributions are paid Into a pension trust,... | |
 | 1960 - 1764 lapas
...employee under a plan deferring the receipt of such compensation, such contributions or compensation shall not be deductible under section 162 (relating...limitations as to the amounts deductible In any year: (1) Pension trusts. In the taxable year when paid, If the contributions are paid Into a pension trust,... | |
 | 1974 - 544 lapas
...of such compensation, such contributions or compensation shall not be deductible under section 163 (relating to trade or business expenses) or section...limitations as to the amounts deductible in any year: (1) Pension trusts. In the taxable year when paid, if the contributions are paid into a pension trust,... | |
 | 1991 - 1096 lapas
...fund. Under section 419 (a) and (b), an employer's contributions to a welfare benefit fund are not deductible under section 162 (relating to trade or...expenses) or section 212 (relating to expenses for production of income) but, if the requirements of section 162 or 212 are otherwise met, are deductible... | |
 | 1972 - 426 lapas
...(20). (b) In order to be deductible under section 404 (a), contributions must be expenses which would be deductible under section 162 (relating to trade or business expenses! or 212 (relating to expenses for production of income) if it were not for the provision in section 404... | |
 | 1989 - 1090 lapas
...7701(a)<20). (b) In order to be deductible under section 404(a), contributions must be ^penses which would be deductible under section 162 (relating to trade or business expenses) or 212 (relating to expenses for production of income) if it were not for the provision in section 404(a)... | |
 | 2004 - 1004 lapas
...7701(a)(20). (b) In order to be deductible under section 404(a), contributions must be expenses which would be deductible under section 162 (relating to trade or business expenses) or 212 (relating to expenses for production of income) if it were not for the provision in section 404(a)... | |
 | United States. Internal Revenue Service - 1967 - 1510 lapas
...order to be deductible under section 404 (a) of the Code, contributions must be expenses which would be deductible under section 162 (relating to trade or business expenses) or under section 212 (relating to expenses for production of income) if it were not for the provision... | |
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