...Subsec. (a) (2) (A). Pub. L. 87-792. 5 4(d) (1). (2), substituted "described In paragraph (1)" for "which meets the requirements of section 401 (a) (3), (4), (5), and (6)" In cl. (1), and Inserted sentence at the end thereof providing that this subparagraph shall not apply...

...AMENDMENTS 1962 — Subsec. (b)(5). Pub. L. 87-792 substituted "Is a plan described In section 403(a)" for "meets the requirements of section 401 (a) (3), (4), (5), and (6)" In subpar. (B) , and added subpar. (C) . 1961 — Subsec. (c)(18). Pub. L. 87-256 added subsec. 1960...

...General rule. If — (I) An annuity contract is purchased by an employer for an employee under a plan which meets the requirements of section 401 (a) (3). (4), (5), and (6), (II) Such plan requires that refunds of contributions with respect to annuity contracts purchased under...

...General rule. If — (i) An annuity contract Is purchased by an employer for an employee under a plan which meets the requirements of section 401 (a) (3), <4), (5). and (6); (11) Such plan requires that refunds of contributions with respect to annuity contracts purchased under...

...employee or his beneficiary under an annuity plan, if at the time of such payment the annuity plan meets the requirements of section 401 (a) (3), (4), (5), and (6). (c) Payments under or to certain bond purchase plans. The term "wages" does not include any payment...

...Revenue Code of 1939; (4) With respect to payments made after 1954 and prior to 1963, the annuity plan meets the requirements of section 401 (a) (3), (4), (5), and (6) of the Internal Revenue Code of 1954; (5) With respect to payments made after 1962, the annuity plan...

...Code of 1954 relating to taxability of a beneficiary under a qualified annuity plan) s amended — (1) by striking out in paragraph (2) (A) (i) "which meets the requirements of sect ion 401 (a) (3), (4), (5), and (6)" and inserting in lieu thereof "described in paragraph (1)";...

...Provided for employees of the life insurance company under a plan which for the taxable year — (i) Meets the requirements of section 401 (a) (3), (4), (5), and (6), of the Internal Revenue Code of 1954 before amendment, if such taxable year begins before January 1,...

...(C) Provided for employees of the life insurance company under a plan which, for the taxable year, meets the requirements of section 401 (a) (3), (4), (5), and (6) ; or (D) Purchased to provide retirement annuities for its employees by an organization which (as of...

..."(C) provided for employees of the life insurance company under a plan which, for the taxable year, meets the requirements of section 401 (a) (3), (4), (5), and (6). "(f) NET INVESTMENT INCOME ALLOCABLE TO RESERVES FOR ANNUITY CONTRACTS AND DEPOSITS. — "(1) ALLOCATION...