| United States - 1965 - 1110 էջ
...Income 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,... | |
| 1974 - 544 էջ
...earlier year, but the amount payable cannot be exactly determined until the later year. [TD 6500. 25 FR 11690. Nov. 26. 1960] § 1.404(c) Statutory provisions;...deferred-payment plan ; certain negotiated plans. SKJ. 404. Deduction for contribution* of an employer to an employees' trust or annuity plan and compensation... | |
| 1960 - 1764 էջ
...plan. 1.404 (b)-l Method of contribution, etc., having the effect of a plan; effect of section 404 (b). Statutory provisions; deduction for contributions...a deferred-payment plan; certain negotiated plans. 1.404 (c)-l Certain negotiated plans; effect of section 404 (c). Statutory provisions; deduction for... | |
| 1959 - 1584 էջ
...certain negotiated plans. 1.404 (c)-l Certain negotiated plans; effect of section 404 (c). 1.404 (d) Statutory provisions; deduction for contributions...plan and compensation under a deferredpayment plan; carryover of unused deductions. 1.404 (d)-l Carryover of unused deductions; effect of section 404 (d).... | |
| 1976 - 412 էջ
...contracts purchased by exempt organizations change from forfeitable to nonforfeitable rights. 1.404(a) Statutory provisions; deduction for contributions...plan and compensation under a deferred-payment plan; general rule. 1.404 (a) -1 Contributions of an employer to an employees' trust or annuity plan and... | |
| 1969 - 388 էջ
...employer to an employees' trust or annuity plan; certain loan repayments considered as contributions. SEC. 404. Deduction for contributions of an employer...plan and compensation under a deferred-payment plan. • • • (f) Certain loan repayments considered as contributions. For purposes of this section,... | |
| 1978 - 532 էջ
...an employees' trust or annuity plan; certain loan repayments considered as contributions. SEC. 404. Deduction for contributions of an employer to an employees'...under a deferred-payment plan. • • • '(> Certain loan repayments considered as contributions. For purposes of this section, any amount paid, directly... | |
| 1972 - 426 էջ
...employer to an employees' trust or annuity plan; certain loan repayments considered as contributions. Sic. 404. Deduction for contributions of an employer to...plan and compensation under a deferred-payment plan. • • • (t) Certain loan repayments considered as contributions. For purposes of this section,... | |
| 1977 - 466 էջ
...to an employees' trust or annuity plan; special limitations for self-employed individuals. SEC. 404. Deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan. * * • (e) Special limitations for self-employed individuals — (1) In general. In the case of a... | |
| United States. Internal Revenue Service - 1964 - 744 էջ
...EMPLOYEES' TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED-PA YMENTPLAN 26 CFR 1.404 (a) : Statutory provisions; deduction for contributions...plan and compensation under a deferred-payment plan; general rule. Deducibility of employer contributions to qualified plans to provide medical benefits... | |
| |