...conversion.) (2) If the total distribution from an employees' trust forming a part of a stock bonus, pension, or profit-sharing plan of an employer (for the exclusive benefit of employees or beneficiaries) is paid or made available to the distributee within his taxable year on...

...within or with his taxable year. SEC. 165. EMPLOYEES' TRUSTS. A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees — (1) if contributions are made to the trust by such employer, or employees,...

...information required under §29.23 (p)-2 in order to show that the trust forms part of a stock bonus, pension, or profit-sharing plan of an employer for...exclusive benefit of his employees or their beneficiaries, which plan meets the requirements of section 165 (a). The information required in the preceding paragraph...

...SEC. 165. Employees' trusts. — (a) Exemption from tax. — A trust forming part of a stock bonus, ted) owned or controlled directly or Indirectly by the same interests, the soms or all of his employees — (1) If contributions are made to the trust by such employer, or employees,...

...paragraph during period covered by this Supplement j (a) Plans and trusts for employees. A "stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees" is a definite written program and arrangement communicated to such employees,...

...qualification. A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for...benefit of his employees or their beneficiaries shall constitute a qualified trust under this section — (5) A classification shall not be considered discriminatory...

...employers and certain associations of employees A trust created or organized in the United States by an employer for the exclusive benefit of his employees or their beneficiaries, or by an association of employees (which may include employees within the meaning of section 401(c)(D)...

...29, 1939. Prior to said amendment section read as follows: "A trust forming part of a stock bonus, Individual has some or all of his employees — "(1) If contributions are made to the trust by such employer, or employees,...

...Section 165 (a) of the Code sets forth the conditions under which a trust forming part of a stock bonus, pension or profit-sharing plan of an employer for...employees or their beneficiaries shall not be taxable for Federal income tax purposes. Contributions by an employer to an employees' trust or under an annuity...

...Sup.] are each amended to read as follows: (a) Plans and trusts for employees. — A "stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of some or all of his employees" is a definite written program and arrangement communicated to such employees,...