...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...

...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...

...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,...

...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,...

...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...

...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,...

...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,...

...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...

...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,...

...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,...