...employees' trust or annuity plan and compensation under a deferred-payment plan; certain negotiated plan*. SEC. 404. Deduction for contributions of an employer...paid by an employer — (1) Under a plan under which euch contributions are held In trust for the purpose of paying (either from principal or Income or...

...be exactly determined until the later year. [TJ>. 6600. 25 PJB. 11690. Nov. 26, I960] § 1.404 (c) Statutory provisions; deduction for contributions...under a deferred-payment plan; certain negotiated plan*. SBC. 404. Deduction for contributions of an employer to an employees' trust or annuity plan...

...under a deferred-payment plan; certain negotiated plan*. Sxc. 404. Deduction for contributions of em employer to an employees' trust or annuity plan and...paid by an employer — (1) Under a plan under which euch con•trlbutlons are held in trust for the purpose of paying (either from principal or Income...

...trust or annuity plan and compensation under a deferred-payment plan; certain negotiated plan*. Sxc. 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...

...taxability of beneficiary under certain forfeitable contracts purchased by exempt organizations. § 404. Deduction for contributions of an employer to...plan and compensation under a deferred-payment plan (a) General rule.— If contributions are paid by an employer to or under a slock bonus, pension, profit-sharing,...

...taxability of beneficiary under certain forfeitable contracts purchased by exempt organizations. § 404. Deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan (a) General rule. — If contributions are paid by an employer to or under a slock bonus, pension,...

...which is derived from the trade or business with respect to which such plan is established. "SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. "(a) GENERAL RULE.— If contributions are paid by an employer to or under a stock bonus, pension,...

...America in Congress assembled, That (a) section 404 of the Internal Revenue Code of 1954 (relating to deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan) is amended by adding at the end thereof the following new subsection : "(i) PLAN MAINTAINED FOR NONRESIDENT...

...subsection or section 408(dX3XAXiii) shall not be considered contributed by such employer. SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. (a) GENERAL RULE. — If contributions are paid by an employer to or under a stock bonus, pension,...

...by PA 1, Internal Revenue Code of 1939, 76th Congress, effective on 2/1 1/39. 158 - 5 404(a)(3)(B) - Deduction for contributions of an employer to an employees'...plan and compensation under a deferred-payment plan - - general rule — stock bonus and profit-sharing trusts -profit-sharing plan of affiliated group....