Internal Revenue Cumulative Bulletin, 3호Department of the Treasury, Internal Revenue Service, 1974 |
도서 본문에서
100개의 결과 중 1 - 5개
1 페이지
... interest ; that they have become an important factor affecting the stability of employment and the successful ... interests of employees and their beneficiaries , and to provide for the general welfare and the free flow of commerce ...
... interest ; that they have become an important factor affecting the stability of employment and the successful ... interests of employees and their beneficiaries , and to provide for the general welfare and the free flow of commerce ...
3 페이지
... interest of an employer , in relation to an employee benefit plan ; and includes a group or association of employers acting for an employer in such capacity . ( 6 ) The term " employee " means any individual employed by an employer ...
... interest of an employer , in relation to an employee benefit plan ; and includes a group or association of employers acting for an employer in such capacity . ( 6 ) The term " employee " means any individual employed by an employer ...
4 페이지
... interest or profits interest of such partner- ship , or ( iii ) the beneficial interest of such trust or estate , is owned directly or indirectly , or held by persons described in subparagraph ( A ) , ( B ) , ( C ) , ( D ) , or ( E ) ...
... interest or profits interest of such partner- ship , or ( iii ) the beneficial interest of such trust or estate , is owned directly or indirectly , or held by persons described in subparagraph ( A ) , ( B ) , ( C ) , ( D ) , or ( E ) ...
5 페이지
... interest ; and ( B ) in the case of an asset other than a security for which there is a generally recognized market , the fair market value of the asset as determined in good faith by the trustee or named fiduciary pursuant to the terms ...
... interest ; and ( B ) in the case of an asset other than a security for which there is a generally recognized market , the fair market value of the asset as determined in good faith by the trustee or named fiduciary pursuant to the terms ...
12 페이지
... interest ; a general description of priorities upon termination of the plan ; information concerning whether or not a tax ruling or determi- nation letter has been obtained ; and any other matters necessary to fully and fairly present ...
... interest ; a general description of priorities upon termination of the plan ; information concerning whether or not a tax ruling or determi- nation letter has been obtained ; and any other matters necessary to fully and fairly present ...
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기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
accrued benefit derived amortized amount annual annuity apply break in service collective bargaining committee bill compensation contract corporation date of enactment December 31 deduction defined benefit plan defined contribution plan delegate derived from employer described in section determined effective date election employee benefit plan employee's employer contributions established exempt fiduciary funding standard account individual retirement account inserting in lieu interest Internal Revenue Code Internal Revenue Service investment lieu thereof limitation lump-sum distributions maintained ment minimum funding requirements minimum funding standard multiemployer plan nonforfeitable normal retirement age ordinary income paragraph past service liabilities payment pension benefits pension plan percent period person plan administrator plan amendment plan participants plan termination plan years beginning present law prohibited transaction purposes qualified plans regulations prescribed relating respect retirement benefits retirement plans rules Secretary of Labor section 401 self-employed social security subparagraph subsection taxable term tion Treasury treated trust unfunded
인기 인용구
64 페이지 - If any provision of this Act, or the application of such provision to any person or circumstances, shall be held invalid, the remainder of this Act, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby. "SEC. 17. This Act may be cited as the 'National Labor Relations Act'.
181 페이지 - House) at any time, in the same manner and to the same extent as in the case of any other rule of such House. Sec. 202. As used in this title, the term "resolution...
108 페이지 - ... a power to control the investment of the trust funds either by directing investments or reinvestments, or by vetoing proposed investments or reinvestments...
2 페이지 - labor organization" means any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work.
415 페이지 - Act, and for other purposes, submit the following joint statement to the House and the Senate in explanation of the effect...
143 페이지 - ... through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation.
62 페이지 - The Commission may, in its discretion, make such investigations as it deems necessary to determine whether any person has violated or is about to violate...
182 페이지 - All appeals from the decisions of the Chair relating to the application of the rules of the Senate or the House of Representatives, as the case may be, to the procedure relating to a resolution with respect to a statement shall be decided without debate.
415 페이지 - Senate to the bill (HR 2) to provide for pension reform, having met, after full and free conference, have agreed to recommend and do recommend to their respective Houses as follows: That the House recede from its disagreement to the...
377 페이지 - ... if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries...