 | 1939 - 1522 lapas
...§29.23 (p)-2 in order to show that the trust forms part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries, which plan meets the requirements of section 165 (a). The information required in the... | |
 | United States - 1953 - 1744 lapas
...trusts (a) Exemption from tax. A trust forming part of a stock bonus, pension, or profit-sharing beneficiaries shall not be taxable under this supplement and no other provision of this supplement... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...TRUSTS. (a) EXEMPTION FROM TAX. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this supplement and no other provision of this supplement... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...Sec. 165. (a) Exemption from tax. A trust forming part of a stock bonus, pension, or profitsharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this supplement and no other provision of this supplement... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...TRUSTS. (a) EXEMPTION FROM TAX. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this supplement and no other provision of this supplement... | |
 | 1959 - 732 lapas
...with § 206.17, and (2) funds of a trust which forms part of a pension, profit-sharing, or stock bonus plan of an employer for the exclusive benefit of his employees or their beneficiaries and which is exempt from Federal income taxes under the Internal Revenue Code may be... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 lapas
...statement. The code. Section 165 (a) exempts from taxation a trust forming part of a profit-sharing plan of an employer, for the exclusive benefit of his employees or their beneficiaries (1) where the employer's contribution to the trust is made for the purpose of distributing... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1050 lapas
...TRUSTS. (a) EXEMPTION FROM TAX. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this supplement and no other provision of this supplement... | |
 | United States. Internal Revenue Service - 1963 - 1436 lapas
...the United States and forming part of a stock bonus, B95-575' 6:i 7 pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust if contributions are made to the trust by such employer,... | |
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(a) REQUIREMENTS FOR QUALIFICATION. 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... 
