 | United States. Tax Court - 1966 - 978 էջ
...••••• • (4) TRUSTS CHEATED OH ORGANIZED OUTSIDE THE UNITED STATES. • • • • *•*••• (5) OTHER PLANS. — In the taxable year when paid,...(3), If the employees' rights to or derived from such employer'! contribution or such compensation are nonforfeitable at the time the contribution or compensation... | |
 | 1954 - 1390 էջ
...(D) In the taxable year when paid, If the plan is not one Included in paragraphs (A), (B), or (C), e different kinds, sizes, or grades of product. See...39.22 (c)-8 Inventories of retail merchants, (a) la paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall... | |
 | 1960 - 630 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...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1959 - 1338 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...the time the contribution or compensation Is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1971 - 372 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...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1966 - 276 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...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1957 - 898 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...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1969 - 370 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...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1967 - 370 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...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 - 372 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...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
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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... 
