 | United States. Securities and Exchange Commission - 1953 - 1172 페이지
...the Internal Revenue Code and the Regulations thereunder. Such standards prohibit discrimination in favor of employees who are officers, shareholders,...other employees, or the highly compensated employees.* Under the circumstances, we are of the opinion that, subject to the conditions mentioned above and... | |
 | United States. Securities and Exchange Commission - 1952 - 920 페이지
...standards of the Internal Revenue Code and the Regulations thereunder with respect to nondiscrimination in favor of "employees who are officers, shareholders,...work of other employees, or the highly compensated employees."4 While we have had some doubt as to the propriety, under the standards of Section 13 (b),... | |
 | United States - 1965 - 1110 페이지
...compensated employees; and Part Page 5101 §401 (4) 1Í the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the... | |
 | United States - 1953 - 1744 페이지
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in highly compensated employees; and (4) If the contributions or benefits provided under the plan do not... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1328 페이지
...employees" in lines 11 to 13 on page 112 of the House bill and inserting in place thereof the words "discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or highly compensated employees." (3) The House committee report on the bill indicates that it is not... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 페이지
...employees" in lines 11 to 13 on page 112 of the House bill and inserting In place thereof the words "discriminate in favor of employees who are officers...consist in supervising the work of other employees, or highly compensated employees." (3) The House committee report on thr« bill indiTifes that it is not... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 페이지
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders,...consist in supervising the work of other employees, or highly compensated employees." The intent of this classification as expressed on page 104 of the Ways... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 페이지
...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...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 페이지
...compensated employees; and Sec. 166. (a) (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. Sec. 165. (a) (5) A classification shall not be considered discriminatory... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 페이지
...highly compensated employees; 111 and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the... | |
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... (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.... 
