 | United States - 1953 - 1744 էջ
...and employees whose customary employment is for not more than five months in any calendar year, or * case ohF employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States - 1965 - 1110 էջ
...week, and employees whose customary employment is for not more than 5 months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders,... | |
 | United States - 1988 - 1290 էջ
...treated as failing to meet the requirements of this subsection unless the plan is available to a group of employees as qualify under a classification set up by the employer and which the Secretary find not to be discriminatory in favor of highly compensated employees. (2) Key... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 էջ
...the following particulars: (1) Under the amendment, a pension trust is recognized only if it benefits "such employees as qualify under a classification...Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 էջ
...suggestions, however, we would prefer the first. (2) Section l«5 (a) (3) (B) requires that a plan qualify under a classification set up by the employer...Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...and employees whose customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification...Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...and employees whose customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification...Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...and employees whose customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification...Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 էջ
...and employees whose customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification...Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the... | |
 | 2002 - 948 էջ
...It must be part of a plan which benefits prescribed percentages of the employees, or which benefits such employees as qualify under a classification set...Commissioner not to be discriminatory in favor of certain specified classes of employees (see §1.401-3 and, in addition, see §1.401-12 for special... | |
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... (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising... 
