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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... "
Revenue Act of 1942: Hearings Before the Committee on Finance, United States ... - Էջ 1821
United States. Congress. Senate. Committee on Finance - 1942 - 2376 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Compilation of the social security laws. 1968

United States - 1939
...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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

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

United States - 1953
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code

United States - 1965
...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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code: Supplement

United States - 1988
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

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

United States U.S. Congress. Senate. Committee on finance - 1942
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

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

United States. U.S. Congress. Senate. Committee on finance - 1942
...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...
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
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 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...
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
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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