 | United States - 1987 - 556 էջ
...of this subsection or section 408(dX3XAXiii) shall not be considered contributed by such employer. SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER...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,... | |
 | United States - 1989 - 584 էջ
...term shall include any qualified church-controlled organization (as defined in section 3121(wX3XB». SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER...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,... | |
 | United States, United States. Congress. House. Committee on Energy and Commerce - 1993 - 656 էջ
...Such term shall include any qualified church-controlled organization (as defined in section 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,... | |
 | United States. Congress. Senate. Committee on Finance - 1994 - 588 էջ
...EMPLOYEES' TRUST. ******* (g) LIMITATION ON EXCLUSION FOR ELECTIVE DEFERRALS. — ******* 461 SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES'...PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN. ******* (g) CERTAIN EMPLOYER LIABILITY PAYMENTS CONSIDERED AS CONTRIBUTIONS. — ******* (4) REFERENCES... | |
 | United States - 1997 - 776 էջ
...Such term shall include any qualified church-controlled organization (as defined in section 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,... | |
 | United States. Congress. Joint Committee on Taxation - 2001 - 492 էջ
...employer liability trusts), sec. 401 (qualified pension, profit-sharing, and stock bonus plans), sec. 404 (deduction for contributions of an employer to an...plan and compensation under a deferred-payment plan), sec. 409 (qualifications for tax credit employee stock ownership plans), sec. 41 1 (minimum vesting... | |
 | 1972 - 384 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)... | |
 | 1970 - 372 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)... | |
 | 1960 - 630 էջ
...nonqualified annuity. 1.403 (b)-l Taxability of beneficiary under a nonqualified annuity. 1.404 (a) Statutory provisions; deduction for contributions...plan and compensation under a deferred-payment plan; general rule. 1.404 (a)-l Contributions of an employer to an employees' trust or annuity plan and compensation... | |
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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. 
