| United States - 1964 - 1098 páginas
...to supervision and examination by governmental authority. (2) Under the plan — (A) the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan; and (B> in the case of a profit-sharing plan, there is a definite formula for determining the contributions... | |
| United States - 1965 - 1110 páginas
...to supervision and examination by governmental authority. (2) Under the plan— (A) the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan; and (B) in the case of a profit-sharing plan, there is a definite formula for determining the contributions... | |
| 1977 - 466 páginas
...to supervision and examination by governmental authority. (2) Under the plan— (A) The employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan; and (B) In the case of a profit-sharing plan, there is a definite formula for determining the contributions... | |
| 1993 - 236 páginas
...Nonforfeitable rights. Each employee's rights to or derived from the contributions under the plan must be nonforfeitable at the time the contributions are paid to or under the plan, except to the extent that the limitations set forth in S 1.401-4(c) of the Income Tax Regulations,... | |
| 1980 - 210 páginas
...Nonforfeitable rights. Each employee's rights to or derived from the contributions under the plan must be nonforfeitable at the time the contributions are paid to or under the plan, except to the extent that the limitations set forth in § 1.401-4(c) of the Income Tax Regulations,... | |
| 1974 - 544 páginas
...— (A) The employees' rights to or derived from the contributions under the plan are non-forfeltable at the time the contributions are paid to or under the plan; and (B) In the case of a profit-sharing plan, there is a definite formula for determining $1.401 the... | |
| 1976 - 412 páginas
...— (A) The employees' rights to or derived from the contributions under the plan are non-forfeltable at the time the contributions are paid to or under the plan; and (B) In the case of & profit-sharing plan, there Is a definite formula for determining 68-090—76... | |
| United States. Internal Revenue Service - 1963 - 1402 páginas
...examination by governmental authority. 673762 O — 63 7 (2) Under the plan — (A) the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan ; and (B) In the cane of _a profit-sharing plant, there Is a definite formula for determining the contributions... | |
| United States. Internal Revenue Service - 1968 - 938 páginas
...or benefits for employees some or all of whom are owner-employees must provide that the employee's rights to or derived from the contributions under...time the contributions are paid to or under the plan. Except for the circumstances mentioned in section 401 (a) (7) and 401 (d) (2) (A) of the Code, the... | |
| United States. Congress. Senate. Committee on Finance - 1961 - 210 páginas
...disabled (within the meaning of section 213(g) (3). "(3) If subsection (a) (10) applies, the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan. "(4) In the case of a profit-sharing plan, the plan provides a definite formula for determining the... | |
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