 | United States - 1988 - 1290 페이지
...see section 417. [See main edition for text of (12)1 (13) Assignment and alienation (A) In general A trust shall not constitute a qualified trust under...the plan of which such trust is a part provides that benefits provided under the plan may not be assigned or alienated. For purposes of the preceding sentence,... | |
 | United States - 1953 - 1744 페이지
...law. (в) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection L (b) Taxability of beneficiary. The amount actually distributed or made available to any distributee... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 페이지
...law. (6) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during the whole of any taxable year of the plan if...day in each quarter it satisfied such requirements. (b) TAXABILITY OP BENEFICIARY. — The amount actually distributed or made available to any distributee... | |
 | United States, Walter Elbert Barton - 1944 - 1286 페이지
...(a) (6) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during the whole of any taxable year of the plan if...day in each quarter it satisfied such requirements. Sec. 165. (b) Taxability of beneficiary. — The amount actually distributed or made available to any... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 페이지
...law. (6) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during the whole of any taxable year of the plan if...day in each quarter it satisfied such requirements. (b) TAXABILITY OF BENEFICIARY. — The amount actually distributed or made available to any distributee... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 페이지
...law. (6) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during the whole of any taxable year of the plan if...day in each quarter it satisfied such requirements. [Section 162 (d) of the Revenue Act of 1942 (56 Stat. 866; 58 Stat. 830) reads as follows: "(d) TAXABLE... | |
 | 1977 - 466 페이지
...not be considered discriminatory merely because of the differences in such rates. (6) A plan shall be considered as meeting the requirements of paragraph...section unless the plan of which such trust is a part satisfies the requirements of section 411 (relating to minimum vesting standards). (8) A trust forming... | |
 | 1972 - 426 페이지
...compensation of such employees. (6) A plan shall be considered as meeting the requirements of paragraph (8) during the whole of any taxable year of the plan if...under this section unless the plan of which such trust iB a part provide* that, upon its termination or upon complete discontinuance of contributions under... | |
 | 1959 - 1584 페이지
...excluded, or differ because of any retirement benefits created under State or Federal law. (6) A plan shall be considered as meeting the requirements of paragraph...day in each quarter It satisfied such requirements. (b) Certain retroactive changes in plan. A stock bonus, pension, profit-sharing, or annuity plan shall... | |
 | 1960 - 1764 페이지
...excluded, or differ because of any retirement benefits created under State or Federal law. (6) A plan shall be considered as meeting the requirements of paragraph...day in each quarter it satisfied such requirements. (b) Certain retroactive changes in plan. A stock bonus, pension, profit-sharing, or annuity plan shall... | |
| |
... (6) A plan shall be considered as meeting the requirements of paragraph (3) during the whole of any taxable year of the plan if on one day in each quarter it satisfied such requirements. 
