 | United States. Tax Court - 1950 - 1678 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. (B) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual • basis shall... | |
 | United States. Tax Court - 1968 - 1066 էջ
...deductible In any year: *«••••• (5) OTHER PUNS. — In the taxable year when paid. * • * if the employees' rights to or derived from such employer's...the time the contribution or compensation Is paid. •At one point In Its reply brief, petitioner asserts that Its severance pay Is not "deferred compensation."... | |
 | United States. Tax Court - 1954 - 1210 էջ
...subparagraph. (D) In the taxable year wben paid, If the plan la not one included in pangraphs (A), (B), or (C), if the employees' rights to or derived from such employer's...nonforfeitable at the time the contribution or compensation la paid. (H) For the purposes of snbparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall... | |
 | United States. Internal Revenue Service - 1978 - 630 էջ
...they are deductible under section 404(a) (5) to the extent that the rights of individual employees to, or derived from, such employer's contribution...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1970 - 366 էջ
...corporation, or other entity of the united States, shall be deductible under the preceding paragraphs. (6) Other plans. In the taxable year when paid, if the...compensation Is paid. (6) Taxpayers on accrual basis. Por purposes of paragraphs (1), (2). and (3), a taxpayer on the accrual basis shall be deemed to have... | |
 | 1971 - 728 էջ
...contribution deductible without regard to this subparagraph which the total prevented contribution bean to the total current and accumulated earnings or profits...is not one Included In paragraph (1), (2), or (3), IT the employees' rights to or derived from such employer's contribution or such compensation are nonforfeitable... | |
 | United States. Tax Court - 1974 - 936 էջ
...deductible in any year; • ••**** (5) OTHER PLANS. — In the taxable year when paid, If the plan IB not one Included In paragraph (1), (2), or (3), If...the time the contribution or compensation is paid. ******* (b) METHOD or CONTRIBUTION, ETC., HAVING THE EFFECT OF A, PLAIT. — If there is no plan but... | |
 | United States. Tax Court - 1974 - 862 էջ
...the taxable year when paid, if the * * * [profit-sharing plan is not qualified under sec. 401(a),] if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. 11 With respect to contributions made to profit-sharing plans after Aug. 1, 1969, sec. 404(a) provides:... | |
 | United States. Tax Court - 1976 - 1190 էջ
...during the taxable years in question, provided for a deduction of contributions to nonqualified plans "if the employees' rights to or derived from such...compensation are nonforfeitable at the time the contribution * * * is paid." Nonforfeitability means that at the time of such contribution there is no contingency... | |
 | 1973 - 396 էջ
...towards the purchase of such retirement annuities, or such retirement annuities and medical benefits. (8) Stock bonus and profit-sharing trusts — (A) Limits...or compensation is paid. (6) Taxpayers on accrual basts. For purposes of paragraphs (1), (2), and (3), a taxpayer on the accrual basis shall be deemed... | |
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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... 
