...self-employed individuals) , contributions made on behalf of such individual while he was such an employee to a trust described in section 401(a) which is exempt from tax under section 501 (a), or under a plan described in section 403(a) , shall, to the extent allowed as deductions under section...

...(B) Special rule for certain distributions In the case of any amount paid or distributed— (i) by a trust described in section 401(a) which is exempt from tax under section 501(a), or (ii) under a plan described in section 403(a), the term "employee" includes a self-employed...

...Individual who is, or has been, an employee within the meaning of section 401 (c)(l), distributions by a trust described in section 401(a) which is exempt from tax under section 501 (a)), (B) Interest, (C) rents, (D) dividends, and (E) bonds described in section 405(b)(l) which...

...whose behalf contributions have been paid as an owner-employee (as defined In section 401(c) (3))— (1) To a trust described in section 401(a) which is exempt from tax under section 501 (a), or § 301 .6047-1 (2) To an Insurance company or other person under a plan described in section 403(a)....

...owner-employee assigns (or agrees to assign) or pledges (or agrees to pledge ) any portion of his interest in a trust described in section 401(a) which is exempt from tax under section 501 (a) or any portion of the value of a contract purchased as part of a plan described in section 403 ( a ) ,...

...directly or indirectly, any amount from any insurance company as a loan under a contract purchased by a trust described in section 401(a) which is exempt from tax under section 501 (a) or purchased as part of a plan described in section 403(a), and issued by such insurance company, such...

...qualified bond purchase plan in the same manner and to the same extent as if such contributions were made to a trust described in section 401(a) which is exempt from tax under section 501(a). A deduction will be allowed only for the taxable year in which the contributions are paid,...

...qualified bond parchase plan in the same manner and to the same extent as if such contributions were made to a trust described in section 401(a) which is exempt from tax under section 501(a). A deduction will be allowed only for the taxable year in which the contributions are paid,...

...qualified bond purchase plan in the same manner and to the same extent as if such contributions were made to a trust described in section 401(a) which is exempt from tax under section 501(a). A deduction will be allowed only for the taxable year in which the contributions are paid,...

...directly or indirectly, any amount from any insurance company as a loan under a contract purchased by a trust described in section 401(a) which is exempt from tax under section SOl(a) or purchased as part of a plan described in section 403(a), and issued by such insurance company,...