 | 1977 - 472 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 Income Security... | |
 | 1978 - 1208 էջ
...amendment was adopted (including extensions thereof) or such later time as the Secretary 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. (c) Definitions and rules relating to self-employed individuals and owner-employees.... | |
 | United States - 2004
...amendment was adopted (including extensions thereof) or such later time as the Secretary 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. (c) Definitions And Rules Relating To Self-Employed iNDrvrouALS And Owner-Employees.... | |
 | United States - 2003 - 992 էջ
...amendment was adopted (including extensions thereof) or such later time as the Secretary 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. (c) Definitions And Rules Relating To Self-Employed Individuals And Owner... | |
 | 1976 - 412 էջ
...Such contributions are deductible only in the taxable year in which paid. See paragraph (b) (3) (11) of § 1.404(e)-1. The requirements set out in section...with, respect to the whole of such period. See section 401 (b) and §1.401-5. It should be noted that the period in which a plan may be amended to qualify... | |
 | 1954 - 1390 էջ
...of the plan for which it meets such requirements. See §§ 39.165-3 and 39.165-4. These requirements sti 162 (d) (2) (B) of the Revenue Act of 1942, as amended by Public Law 511 (78th Cong.) , approved December... | |
 | United States. Internal Revenue Service - 1961 - 1456 էջ
...requirements set out in section 401(a) (3), (4), (5), and (6). The requirements set out in section 401(a) into account) 20,000 Offset for 1964 (the $35,000...the carryover ҥ耀 " mad< effective for all purposes with respect to the whole of such period. See section 401 (b) and §... | |
 | 1966 - 276 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. (c) Definitions and rules relating to selfemployed individuals and owner-employees. For purposes of... | |
| |
... 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... 
