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" ... discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within... "
Code of Federal Regulations - Էջ 18
1968
Ամբողջությամբ դիտվող - Այս գրքի մասին

Decisions and Reports, Հատոր 26

United States. Securities and Exchange Commission - 1953
...the Internal Revenue Code and the Regulations thereunder. Such standards prohibit discrimination in favor of employees who are officers, shareholders,...other employees, or the highly compensated employees.* Under the circumstances, we are of the opinion that, subject to the conditions mentioned above and...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Decisions and Reports, Հատոր 20

United States. Securities and Exchange Commission - 1952
...standards of the Internal Revenue Code and the Regulations thereunder with respect to nondiscrimination in favor of "employees who are officers, shareholders,...work of other employees, or the highly compensated employees."4 While we have had some doubt as to the propriety, under the standards of Section 13 (b),...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Compilation of the social security laws. 1968

United States - 1939
...employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code

United States - 1965
...compensated employees; and Part Page 5101 §401 (4) 1Í the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in highly compensated employees; and (4) If the contributions or benefits provided under the plan do not...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Act of 1942. Hearings ... on H.R. 7378

United States. U.S. Congress. Senate. Committee on finance - 1942
...employees" in lines 11 to 13 on page 112 of the House bill and inserting In place thereof the words "discriminate in favor of employees who are officers...consist in supervising the work of other employees, or highly compensated employees." (3) The House committee report on thr« bill indiTifes that it is not...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Act of 1942: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1942 - 2376 էջ
...employees" in lines 11 to 13 on page 112 of the House bill and inserting in place thereof the words "discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or highly compensated employees." (3) The House committee report on the bill indicates that it is not...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Act of 1942. Hearings ... on H.R. 7378

United States U.S. Congress. Senate. Committee on finance - 1942
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders,...consist in supervising the work of other employees, or highly compensated employees." The intent of this classification as expressed on page 104 of the Ways...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 էջ
...compensated employees; and Sec. 166. (a) (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. Sec. 165. (a) (5) A classification shall not be considered discriminatory...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 էջ
...employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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