 ... if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter)...  Internal Revenue Cumulative Bulletin - Página 377por United States. Internal Revenue Service - 1974Vista completa - Acerca de este libro
 | United States - 1939 - 780 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, shall not be taxable under section 161, but the amount actually distributed or made... | |
 | 1940 - 1806 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) es, as the case may be. <b) Limit on credit. — The amount of the credit his employees, shall not be taxable under section 161, but the amount actually distributed or made... | |
 | 1941 - 1688 páginas
...under the trust, for any part of the corpus or Income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, shall not be taxable under section 161, but the amount actually distributed or made... | |
 | United States - 1953 - 1744 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) C his employees or their beneficiaries; (3) if the trust, or two or more trusts, or the trust or trusts... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 páginas
...under the trust, for any part of the corpus or Income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, * « » Under this provision, the employer could recover any reserves if a plan is terminated... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1328 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, « • * Under this provision, the employer could recover any reserves if a plan is... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries; Sec. 165. (a) (3) if the trust, or two or more trusts, or the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries ; (3) if the trust, or two or more trusts, or the trust or trusts... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries; (3) if the trust, or two or more trusts, or the trust or trusts... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries; (3) if the trust, or two or more trusts, or the trust or trusts... | |
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