...the taxable year and at any time thereafter prior to the satisfaction of all liabilities to employees nt is not increased by the amount of such expenditures....that they arrest deterioration and appreciably prolo (d) Impossibility of diversion. As used in section 165 (a) (2), the phrase "if under the trust instrument...

...the taxable year and at any time thereafter prior to the satisfaction of all liabilities to employees received during the lifetime of a decedent, or by...corporation, the tax shall be assessed, and any procee (d) Impossibility of diversion. As used in section 165 (a) (2), the phrase "if under the trust Instrument...

...qualified unless under the trust instrument it is impossible (in the taxable year and at any time § 1.401-2 thereafter before the satisfaction of all...in section 401 (h) as defined in paragraph (a) of § 1.401-14. For the rules prohibiting diversion of such funds and the requirement of reversion to...

...not qualified unless under the trust instrument it is impossible (in the taxable year and at any time thereafter before the satisfaction of all liabilities...provide medical benefits described in section 401 ih) as defined in paragraph (a) of §1.401-14. For the rules prohibiting diversion of such funds and...

...qualified unless under the trust instrument it is lmpos sible (in the taxable year and at any time thereafter before the satisfaction of all liabilities...allocated to provide medical benefits described in sec. tion 401(h) as defined in paragraph (a) of § 1.401-14. For the rules prohibiting don of such...

...liabilities to employees or their beneficiaries covered by the trust) for Internal Revenue Service, Treasury any part of the trust corpus or income to be used...allocated to provide medical benefits described In section 401(h) as defined In paragraph (a) of §1.401-14. For the rules prohibiting diversion of such funds...

...not qualified unless under the trust instrument it is impossible (in the taxable year and at any time thereafter before the satisfaction of all liabilities...benefit of such employees or their beneficiaries. (2) As used in section 401 (a) (2) . the phrase "il under the trust instrument it is impossible" means...

...not qualified unless under t trust instrument it is impossible (in the taxable year and at any time thereafter before the satisfaction of all liabilities...benefit of such employees or their beneficiaries. (2) As used in section 401 (a) (2), the phrase "if under the trust instrument it is impossible" means...

...under the trust instrument it is impossible (in the taxable year and at any time thereafter prior to the satisfaction of all liabilities to employees or...benefit of such employees or their beneficiaries. As used in section 165 (a) (2), the phrase "if under the trust instrument it is impossible" means that...

...be qualified, it must be impossible under the trust instrument (in the taxable year and at any time thereafter before the satisfaction of all liabilities...to. purposes other than for the exclusive benefit of those employees or their beneficiaries. Section 1.401-2. a §1.401(a)-4 pre-ERISA regulation, provides...