 | United States - 1965 - 1110 페이지
...years if found by the Secretary or his delegate upon periodical examinations at not less than 5-year Intervals to be more than the amount reasonably necessary...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... | |
 | United States - 1953 - 1744 페이지
...for future years if found by the Commissioner upon periodical examinations at not less than five-year the mailing of a notice under section 871 (a) ) be...from making the assessment or beginning distraint (il) any excess over the amount allowable under clause (i) necessary to provide with respect to all... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 페이지
...for future years if found by the Commissioner upon periodical examinations at not less than five-year intervals to be more than the amount reasonably necessary...service credits of all employees under the plan, plus (ii) any excess over the amount allowable onder clause (i) necessary to provide with respect to all... | |
 | United States, Walter Elbert Barton - 1944 - 1286 페이지
...for future years if found by the Commissioner upon periodical examinations at not less than five-year intervals to be more than the amount reasonably necessary...service credits of all employees under the plan, plus ceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 페이지
...for future years if found by the Commissioner upon periodical examinations at not less than five-year intervals to be more than the amount reasonably necessary...service credits of all employees under the plan, plus (ii) any excess over the amount allowable under clause (i) necessary to provide with respect to all... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 페이지
...for future years if found by the Commissioner upon periodical examinations at not less than five-year intervals to be more than the amount reasonably necessary...service credits of all employees under the plan, plus (ii) any excess over the amount allowable under clause (i) necessary to provide with respect to all... | |
 | 1974 - 544 페이지
...of such compensation, such contributions or compensation shall not be deductible under section 163 (relating to trade or business expenses) or section...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... | |
 | 1959 - 1584 페이지
...years If found by the Secretary or his delegate upon periodical examinations at not less than 5-year intervals to be more than the amount reasonably necessary...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... | |
 | 2007 - 1090 페이지
...5-percent limitation for the years with respect to which he finds that the 5-percent limitation exceeds the amount reasonably necessary to provide the remaining...current service credits of all employees under the plan. Where the limitation is so reduced, the reduced limitation shall apply until the Commissioner finds... | |
 | United States, Walter Elbert Barton - 1950 - 1126 페이지
...credits of all employees under the plan, plus (ii) any excess over the amount allowable under clause (i) necessary to provide with respect to all of the employees under the trust the remaining unfunded cost of Sec. 23. (p) Contributions of employer to an employees' trust or annuity plan and compensation under... | |
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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... 
