 | United States. Congress. House. Committee on Ways and Means - 1953 - 1050 էջ
...(D) In the taxable year when paid, if the plan is not one included in paragraphs (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B),and (C), a taxpayer on the accrual basis shall be deemed... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1690 էջ
...(D) In the taxable year when paid, if the plan is not one included in paragraphs (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B),and (C), a taxpayer on the accrual basis shall be deemed... | |
 | 1960 - 608 էջ
...profits remaining after adjustment for its contribution deductible without regard to this subparagrapb which the total prevented contribution bears to the...(3), if the employees' rights to or derived from such employer'scontribution or such compensation are nonforfeitable at the time the contribution or compensation... | |
 | 1961 - 566 էջ
...years, if under the plan the amounts to be contributed by the employer can be determined actuarlally as provided in paragraph ( 1 ) . If the contributions...compensation are nonforfeitable at the time the contribution 01 compensation is paid. (6) Taxpayers on accrual basis. For purposes of paragraphs (1), (2), and (3),... | |
 | United States. Court of Claims, Audrey Bernhardt - 1961 - 930 էջ
...deductible: In the taxable year when paid, if the plan is not one included in paragraphs (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. [Emphasis supplied.] Plaintiff does not dispute the fact that the rights of any beneficiary here could... | |
 | United States. Tax Court - 1962 - 1262 էջ
...to the following limitations as to the amounts deductible In any year : ******* (5) OTUEB FLANS. — In the taxable year when paid, if the plan is not...the time the contribution or compensation is paid. Sections 162(a) (1) and 404(a) of the 1954 Code are derived, respectively, from sections 23 (a) and... | |
 | United States. Tax Court - 1962 - 1244 էջ
...deductible under paragraph (5) of such subsection to the extent that the rights of Individual employees to, or derived from, such employer's contribution...nonforfeitable at the time the contribution or compensation IB paid. If unfunded pensions are paid directly to former employees, their rights to such payments... | |
 | United States. Tax Court - 1966 - 958 էջ
...CREATED OR ORGANIZED OUTSIDE THE UNITED STATES.—• • • • •«••• (6) OTHER PLANS.—In the taxable year when paid. If the plan Is not one...the time the contribution or compensation is paid. (7) LIMIT or DEDUCTION.— (b) METHOD or CONTRIBUTIONS, ETC., HAVING THE EFFECT OF A PLAH.—// there... | |
 | 1968 - 340 էջ
...corporation, or other entity of the United States, shall be deductible under the preceding paragraphs. ( б ) Other plans. In the taxable year when paid, If the...Is not one Included In paragraph (1), (2), or (3). 11 the employees' rights to or derived from such employer's contribution or such compensation are nonforfeitable... | |
 | United States. Tax Court - 1966 - 656 էջ
...ANNUITIES. — * • « (3) STOCK BONUS AND PROFIT-SHARING TRUSTS. — • • • **•*••• (5) OTHER PLANS. — In the taxable year when paid,...the time the contribution or compensation Is paid. account were forfeitable either by death or through revocation by petitioner and Alene. William M.... | |
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States, shall be deductible under the preceding paragraphs. (5) Other plans. In the taxable year when paid, if the plan is not one included in paragraph (1), (2), or (3), if the employees' rights to or derived from such employer's contribution or such... 
