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" ... for the period beginning with the date on which it was put Into effect and ending with the 15th day of the third month following the close of the taxable year of the employer in which the plan was put... "
Code of Federal Regulations - Էջ 92
1968
Ամբողջությամբ դիտվող - Այս գրքի մասին

Compilation of the social security laws. 1968

United States - 1939
...the third month following the close of the taxable year of the employer in which the plan was put in effect, if all provisions of the plan which are necessary...purposes with respect to the whole of such period. (c) DEFINITIONS AND RULES RELATING TO SELF-EMPLOYED INDIVIDUALS AND OWNER-EMPLOYEES. — For purposes...
Ամբողջությամբ դիտվող - Այս գրքի մասին

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

United States - 1953
...for the period beginning with the date on which It was put Into effect and ending with June 30, 1945, principal residence at some time within one year after...sale of the old residence, only the last of such re bave been made effective for all purposes with respect to the portion of such period after December...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Individual Income Tax Provision of the Internal Revenue Code Applicable to ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1946 - 385 էջ
...for the period beginning with the date on which it was put into effect and ending with June 30, 1945, if all provisions of the plan which are necessary...made effective for all purposes with respect to the portion of such period after December 31, 1943; "(B) put into effect after December 31, 1944, shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...meets the requirements set out in section 401 (a) and(d). However, the provisions of section 404(a) (1) (D) are not applicable to contributions on behalf...with respect to the whole of such period. See section 401 (b) and § 1.401-5. It should be noted that the period in which a plan may be amended to qualify...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1964
...meets the requirements set out in section 401 (a) and (d) . However, the provisions of section 404(a) (1) (D) are not applicable to contributions on behalf...with respect to the whole of such period. See section 401 (b) and § 1.401-5. It should be noted that the period in which a plan may be amended to qualify...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

1976
...are deductible only in the taxable year in which paid. See paragraph (b) (3) (ii) of § 1.404(e)-l. The requirements set out in section 401 (a) (3), (4),...with respect to the whole of such period. See section 401 (b) and §1.401-5. It should be noted that the period in which a plan may be amended to qualify...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1960
...with the date on which an annuity plan was put into effect and ending with the fifteenth day ol the third month following the close of the taxable year...with respect to the whole of such period. See section 401 (b) and § 1.401-5. It should be noted that the period in which a plan may be amended to qualify...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...the third month following the close of the taxable year of the employer in which the plan was put in effect. if all provisions of the plan which are necessary...purposes with respect to the whole of such period. (c) Definitions and rules relating to selfemployed individuals and, owner-employees, For purposes of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...the third month following the close of the taxable year of the employer in which the plan was put in effect, if all provisions of the plan which are necessary...purposes with respect to the whole of such period. (c) Cross reference. For exemption from tax of a trust qualified under this section, see section 501...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

1989
...following the close of the taxable year of the employer in which the plan was put into effect, if all the provisions of the plan which are necessary to satisfy...purposes with respect to the whole of such period. Thus, if an employer in 1954 adopts such a plan as of January 25 30-088 O— 8926 CFR Ch. I (4-1-89...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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