 | United States. Internal Revenue Service - 1961 - 1668 էջ
...full current costs of the plan within the first ten years after its establishment. SECTION 404.— DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN 26 CFR 1.4Q4(a)-3: Contributions of an TD 65341 employer to or under an employees' pension trust or... | |
 | United States. Internal Revenue Service - 1963 - 1436 էջ
...AN EMPLOYEES' TRUST OR ANNUITY PLAN ; SPECIAL LIMITATIONS FOR SELF-EMPLOYED INDIVIDUALS. SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. • • • (e) SPECIAL LIMITATIONS FOB SELF-EMPLOYED INDIVIDUALS. — (1) IN GENERAL. — In the case... | |
 | United States. Internal Revenue Service - 1968 - 938 էջ
...and therefore is not excludable from gross income under the ''exclusion allowance." SECTION 404.— DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN 26 CFR 1.404 (a) -1 : Contributions of an em- Rev. Rul. 68-34 ployer to an employees' trust or annuity... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1955 - 1704 էջ
...are taxable to the distributees as an annuity •when received by them. Section 404 relates to the deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan. Section 404 places certain mathematical or actuarial limitations on the amount of employer contributions... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1956 - 822 էջ
...distributions are taxable to the distributees as an annuity 'when received by them. Section 404 relates to the deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan. Section 404 places certain mathematical or actuarial limitations on the amount of employer contributions... | |
 | 1960 - 608 էջ
...trust or annuity plan and compensation under a deferred-payment plan; certain negotiated plans. Sue. 404. Deduction for contributions of an employer to...deferred-payment plan. • « • (c) Certain negotiated plans. It contributions are paid by an employer — (1) Under a plan under which such contributions are held... | |
 | 1961 - 566 էջ
...certain negotiated plans. 1.404(c)-1 Certain negotiated plans; effect of section 404 (c). 1.404 (d) Statutory provisions; deduction for contributions...plan and compensation under a deferred-payment plan; carryover of unused deductions. 1.404(d)-1 Carryover of unused deductions; effect of section 404(d)... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 էջ
...Taxability of beneficiary of employees' trust.. 151 Sec. 403. Taxation of employee annuities 154 Sec. 404. he United States only if issued by a domestic corporation....TRANSFERS AND TRANSFERS IN CONTEMPLATION OF DEATH. — 156 Part II. Miscellaneous provisions. Sec. 421. Employee stock optiona— 160 SUBCHAPTER E. Accounting... | |
 | United States. Internal Revenue Service - 1963 - 1264 էջ
...AN EMPLOYEES' TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERREDPAYMENT PLAN 26 CFR 1.404(a): Statutory provisions; deduction for contributions...plan and compensation under a deferred-payment plan ; general rule. Contributions on behalf of a seJf-employed individnaA. RR7fi -nno-n fi SECTION 405.—... | |
 | United States. Tax Court - 1963 - 1104 էջ
...thereof" contained in parentheses in section 401 (a) (6) should be held to apply in its case •SBC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. (a) GENIBAL RULE. — If contributions are paid by an employer to or under a stock bonus, pension,... | |
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SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES' TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. 
