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" A trust created by an employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made by such employer, or employees, or both, for the purpose of distributing... "
Federal Income Tax Problems --1922 - Página 449
de Emerson Emanuel Rossmoore - 1922 - 541 páginas
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The Federal Reporter

1926 - 1144 páginas
...an employer as a part of a stock bonus or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...the trust in accordance with such plan, shall not he taxable under this section, but the amount actually distributed or made available to any distributee...
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Statutes of the United States of America

United States - 1921 - 642 páginas
...part of a stocK bonus or [°rledmployees not profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...available to any distributee shall be taxable to him hi the year in which so distributed or made available to the extent that it exceeds the amounts paid...
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Congressional Serial Set, Edição 7921

1921 - 888 páginas
...profit-sharing plan for the exclusive benefit of his employees, to which contributions are made by the employer or employees, or both, for the purpose of...distributing to such employees the earnings and principal accumulated by the trust. The amendment, however, also provides that the amount actually distributed...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 páginas
...an employer as a part of a stock bonus or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...distributed or made available to any distributee shall bo taxable to him in the year in which so distributed or made available to the extent that it exceeds...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...an employer as a part of a stock bonus or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under this soction, but the amount actually distributed or made available to any distributee shall be taxable...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under section 161, but the amount actually distributed or made available to any distributee shall be taxable...
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Laws of the State of New York, Volumes 1-2

New York (State) - 1927 - 2258 páginas
...employer as a part of a stock bonus, pension or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accumulated by the trust in accordance with such plan, may be permitted to accuimilate for a period not in excess of ten years from the date of the instrument...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 páginas
...employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under section 161, but the amount contributed to such fund by the employer and all earnings of such fund...
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Legislative Document, Volume 10,Edição 33

New York (State). Legislature - 1928 - 1882 páginas
...employer as a part of a stock bonus, pension or profit-sharing plan for the exclusive benefit of some or all of his employees to which contributions are made...accumulated by the trust in accordance with such plan, may be permitted to accumulate for a period not in excess of ten years from the date of the instrument...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 páginas
...employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made...accordance with such plan, shall not be taxable under section 161. but the amount contributed to such fund by the employer and all earnings of such fund...
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