...income attributable thereto, is not repaid within the 6-month period referred to in subparagraph (C), subparagraph (A), shall not apply to an excess contribution with respect to any taxable year beginning with the taxable year in which the person to whom such excess contribution was paid repays...

...Income attributable thereto, is not repaid within the 6-month period referred to in subparagraph (C), subparagraph <A), shall not apply to an excess contribution with respect to any taxable year beginning with the taxable year in which the person to whom such excess contribution was paid repays...

...the gross income of such owneremployee shall, for purposes of this chapter, Include the amount of net income for such taxable year attributable to the Interest...delegate sends notice (by certified or registered mall) to the person to whom such excess contribution was paid of the amount of such excess contribution,...

...chapter. Include the amount of net Income for such taxable year attributable to the Interest of euch owner-employee under such plan. (C) Repayment within...delegate sends notice (by certified or registered mall) to the person to whom such excess contribution was paid of the amount of such excess contribution,...

...income attributable thereto, is not repaid within the 6-month period referred to in subparagraph (C), subparagraph (A) shall not apply to an excess contribution with respect to any taxable year beginning with the taxable year in which the person to whom such excess contribution was paid repays...

...Paragraph (2)(C) of the new subsection (e) provides that paragraph (2) (A) (and, consequently, par. (2)(B)) shall not apply to an excess contribution with respect...the day on which the Secretary or his delegate sends by certified or registered mail, to the trust, insurance company, or other person to whom such excess...

...income attributable thereto, is not repaid within the 6-month period referred to in subparagraph (C), subparagraph (A) shall not apply to an excess contribution with respect to any taxable year beginning with the taxable year in which the person to whom such excess contribution was paid repays...

...the gross Income of such owner-employee shall, for pwrrioses ot chapter, include the amount of net Ɂ K - nny taxable year, if, on or before the close of the 6-month period beginning on the day on which the...

...thereto, Is not repaid within the 6-month period referred to In subparagraph (C), subparagraph (Л) shall not apply to an excess contribution with respect to any taxable year beginning with the taxable year In which the person to whom such excess contribution was paid repays...

...income attributable thereto, is not repaid within the 6-month period referred to in subparagraph (C), subparagraph (A) shall not apply to an excess contribution with respect to any taxable year beginning with the taxable year in which the person to whom such excess contribution was paid repays...