| United States. Congress. House. Committee on Ways and Means - 1972 - 924 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... | |
| United States. Congress. Senate. Finance - 1973 - 642 էջ
...effect (including extensions thereof) or such later time as the Secretary or his delegate may designate, if all provisions of the plan which are necessary...end of such period and have been made effective for nil purposes for the whole of such period.' "(2) Amendment of Section 1379. — Section 1379 (relating... | |
| 1973 - 384 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...satisfy such requirements are in effect by the end of euch period and have been made effective for all purposes with respect to the whole of such period.... | |
| United States. Congress. Senate. Committee on Labor and Public Welfare - 1974 - 1094 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. 26 USC 401 P^xcept as otherwise provided... | |
| United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - 476 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. 26 USC 401 Except as otherwise provided in... | |
| United States. Tax Court - 1975 - 1214 էջ
...the period beginning on 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...requirements are in effect by the end of such period, etc. We believe petitioner's reliance on this section is misplaced. Section 401(b) grants a grace period... | |
| United States. Congress. House. Education and Labor - 1975 - 1000 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... | |
| 1949 - 774 էջ
...for the period beginning with the date on which it was put into effect and ending with June 30, 1945, if all provisions of the plan which are necessary...made effective for all purposes with respect to the portion of such period after December 31, 1943. In the case of an annuity plan put into effect after... | |
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