 | United States. Internal Revenue Service - 1976 - 720 էջ
...adopted (including extensions thereof) or such later time as the Secretary or his delegate may designate, if all provisions of the plan which are necessary...period and have been made effective for all purposes for the whole of such period. * * « * * [Sec. 401 (b) as amended by sec. 1023, Employee Retirement... | |
 | United States. Internal Revenue Service - 1974 - 584 էջ
...adopted (including extensions thereof) or such later time as the Secretary or his delegate may designate, if all provisions of the plan which are necessary...period and have been made effective for all purposes for the whole of such period." SEC. 1024. EFFECTIVE DATES. Except as otherwise provided in section... | |
 | United States. Tax Court - 1980 - 1358 էջ
...not otherwise satisfy the requirements of section 401(a) may qualify if, due to retroactive changes, "all provisions of the plan which are necessary to...satisfy such requirements are in effect by the end of * * * [the remedial amendment] period and have been made effective for all purposes for the whole of... | |
 | United States. Internal Revenue Service - 1970 - 744 էջ
...such taxable year, if all the provisions of the plan which are necessary to satisfy this requirement are in effect by the end of such period and have been...purposes with respect to the whole of such period. " (b) TAXABILITY OF SHAREHOLDER-EMPLOYEE BENEFICIARIES. — " (1) INCLUSION OF EXCESS CONTRIBUTIONS... | |
 | United States. Tax Court - 1975 - 1220 էջ
...the third month following the close of the taxable year of the employer in which the plan was put in effect, if all provisions of the plan which are necessary...purposes with respect to the whole of such period. He argues that such provision is exclusive and that no other amendments of plans are to be given retroactive... | |
 | United States. Congress. House. Committee on Ways and Means - 1971 - 1306 էջ
...put [in] into effect, or ending with such later date as the Secretary or hi* delegate may designate. if all provisions of the plan which are necessary...made effective for all purposes [with respect to] for the whole of such period. SEC. 2. The last sentence of Section 1379 (a) is amended to read as follows... | |
 | 1971 - 728 էջ
...following the close of the taxable year of the employer in which the plan was put into effect, if all the provisions of the plan which are necessary to satisfy...requirements are in effect by the end of such period andhave been made effective for all purposes with respect to the whole of such period. Thus, if an... | |
 | United States. Congress. House. Committee on Ways and Means - 1972 - 340 էջ
...put [in] into effect, or ending with such later date as the Secretary or his delegate may designate, if all provisions of the plan which are necessary...made effective for all purposes [with respect to] for the whole of such period. SEC. 2. The last sentence of Section 1379 (a) is amended to read as follows... | |
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... for the period beginning with the date on which it was put Into effect and ending with the 15th day of the third month following the close of the taxable year of the employer in which the plan was put... 
