 | United States - 1964 - 1098 페이지
...(b) of this section] shall apply with respect to taxable years beginning after December 31, 1957." §404. Deduction for contributions of an employer...compensation under a deferred-payment plan. (a) General rule. * • * » • (2) Employees' annuities. In the taxable year when paid, In an amount determined in... | |
 | United States - 1965 - 1110 페이지
...Inapplicable to any amount excluded under this section, see section 37 (e) of this title. §404. Deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan. (a) General rule. If contributions are paid by an employer to 01 under a stock bonus, pension, proflt-sharing,... | |
 | 1960 - 1764 페이지
...trust or annuity plan and compensation under a deferredpayment plan; carryover of unused deductions. SEC. 404. Deduction for contributions of an employer...plan and compensation under a deferredpayment plan. • * • (d) Carryover of unused deductions. The amount of any unused deductions or contributions... | |
 | 1959 - 1584 페이지
...deferredpayment plan; method of contributions, etc., having the effect of a plan. SEC. 404. Deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan. * * • (b) Method of contributions, etc., having the effect of a plan. If there Is no plan but a method... | |
 | United States. Internal Revenue Service - 1964 - 744 페이지
...PLAN AND COMPENSATION UNDER A DEFERRED-PA YMENTPLAN 26 CFR 1.404 (a) : Statutory provisions; deduction for contributions of an employer to an employees'...compensation under a deferred-payment plan; general rule. Deducibility of employer contributions to qualified plans to provide medical benefits for employees.... | |
 | United States. Internal Revenue Service - 1963 - 1436 페이지
...OB ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN ; GENERAL RULE. SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. (a) GENERAL RULE. * * * (2) EMPLOYEES' ANNUITIES. — In the taxable year when paid, in an amount determined... | |
 | United States. Internal Revenue Service - 1967 - 1510 페이지
...described in section 501 (c) (3) of the Code or a public school. See Rev. Rul. 67-258, page 68. SECTION 404.— DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER...EMPLOYEES' TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED- PAYMENT PLAN •26 CFR 1.404(a)-3: Contributions of an em- Rev. Rul. 67-365 ployer to or... | |
 | United States. Internal Revenue Service - 1961 - 1668 페이지
...current costs of the plan within the first ten years after its establishment. SECTION 404.— DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN 26 CFR 1.4Q4(a)-3: Contributions of an TD 65341 employer to or under an employees' pension trust or... | |
 | United States. Internal Revenue Service - 1968 - 938 페이지
...therefore is not excludable from gross income under the ''exclusion allowance." SECTION 404.— DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN 26 CFR 1.404 (a) -1 : Contributions of an em- Rev. Rul. 68-34 ployer to an employees' trust or annuity... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1955 - 1704 페이지
...taxable to the distributees as an annuity •when received by them. Section 404 relates to the deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan. Section 404 places certain mathematical or actuarial limitations on the amount of employer contributions... | |
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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. 
