The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1976 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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43개의 결과 중 1 - 5개
6 페이지
... obligations . 1.453-10 Effective date . 1.454 Statutory provisions ; obligations issued at discount . 1.454-1 Obligations issued at discount . 1.455 Statutory provisions ; prepaid subscription income . Treatment of prepaid subscription ...
... obligations . 1.453-10 Effective date . 1.454 Statutory provisions ; obligations issued at discount . 1.454-1 Obligations issued at discount . 1.455 Statutory provisions ; prepaid subscription income . Treatment of prepaid subscription ...
17 페이지
... obligations to employees . For example , if 1,000 employees are cov- ered by a trust forming part of a pension plan , 300 of whom have satisfied all the requirements for a monthly pension , while the remaining 700 employees have not yet ...
... obligations to employees . For example , if 1,000 employees are cov- ered by a trust forming part of a pension plan , 300 of whom have satisfied all the requirements for a monthly pension , while the remaining 700 employees have not yet ...
30 페이지
... obligation or for any other purpose his interest in the certifi- cate or contract to any person other than the issuer thereof . On the other hand , for purposes of section 401 ( g ) , a face - amount certificate or annuity con- tract is ...
... obligation or for any other purpose his interest in the certifi- cate or contract to any person other than the issuer thereof . On the other hand , for purposes of section 401 ( g ) , a face - amount certificate or annuity con- tract is ...
61 페이지
... obligated to use the em- ployer's contributions to provide an an- nuity for the employee provided only that the employee is alive on the dates the annuity payments are due , the em- ployee's rights in the employer's con- tributions are ...
... obligated to use the em- ployer's contributions to provide an an- nuity for the employee provided only that the employee is alive on the dates the annuity payments are due , the em- ployee's rights in the employer's con- tributions are ...
102 페이지
... obligation , whether funded or unfunded , to pay a pension or other de- ferred compensation to an employee or his beneficiaries , there is a method hav- ing the effect of a plan deferring the receipt of compensation for which de ...
... obligation , whether funded or unfunded , to pay a pension or other de- ferred compensation to an employee or his beneficiaries , there is a method hav- ing the effect of a plan deferring the receipt of compensation for which de ...
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자주 나오는 단어 및 구문
483 applies accrual method adjustments allocated amended by T.D. amount annuity contract annuity plan attributable basis beneficiary benefits billing-month bond calendar compensation computed December 31 described in section determined disposition distribution election employee's example exceed excess contribution fair market value filed graph gross income includible in gross installment Internal Revenue Code inventory January July 24 June liability LIFO ment method of accounting months obligation option granted option is exercised option price owner-employee paid paragraph payments pension percent ployee pool poration Present value prior profit-sharing purposes of section pursuant qualified stock option requirements of section respect restricted stock option retirement revolving credit sale or exchange section 404 self-employed individual series E bond share of stock short period Statutory subdivision subpara subparagraph taxable income taxable years beginning taxpayer tion total unstated interest trade or business transfer treated trust
인기 인용구
273 페이지 - In order to reflect taxable Income correctly, inventories at the beginning and end of each taxable year are necessary in every case in which the production, purchase, or sale of merchandise is an Income-producing factor.
19 페이지 - ... covered by the trust) for any part of the trust corpus or Income to be used for, or diverted to, purposes other than for the exclusive benefit of such employees or their beneficiaries.
198 페이지 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income.
37 페이지 - Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.
7 페이지 - 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...
83 페이지 - If in any taxable year there is paid into the trust, or a similar trust then in effect, amounts less than the amounts deductible under the preceding sentence, the excess, or if no amount is paid, the amounts deductible, shall be carried forward and be deductible when paid in the succeeding...
82 페이지 - SEC. 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan — (a) General rule.
20 페이지 - ... (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B) or (4) merely because it excludes employees the whole of whose remuneration constitutes "wages...
82 페이지 - Intervals to be more than the amount reasonably necessary to provide the remaining unfunded cost of past and current service credits of all employees under the plan, plus (B) Any excess over the amount allowable under subparagraph (A) necessary to provide with respect to all of the employees under the trust the remaining unfunded cost of their past and current service credits distributed as a level amount, or a level percentage of compensation, over the remaining future service of each such employee,...
203 페이지 - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.