... the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which... Internal Revenue Bulletin - Página 42por United States. Internal Revenue Service - 1963Vista completa - Acerca de este libro
| United States - 1964 - 1098 páginas
...that part of an employee's remuneration which is excluded from "wages" by section 3121(a)(l) difler from the contributions or benefits based on employee's...individual's earned income (as denned in subsection (c)(2)), and the basic or regular rate of compensation of such an individual shall be determined, under... | |
| United States - 1965 - 1110 páginas
...that part of an employee's remuneration which is excluded from "wages" by section 3121 (a) (1) difier from the contributions or benefits based on employee's...subsection (c)(l) means such individual's earned income (as defined in subsection (c)(2)), and the basic or regular rate of compensation of such an individual... | |
| United States - 1953 - 1744 páginas
...benefits based on that part of an employee's remuneration which is excluded from "wages" by section 1426 ner of taxab (в) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during... | |
| United States, Walter Elbert Barton - 1944 - 1286 páginas
...benefits based on that part of an employee's remuneration which is excluded' from "wages" by section 1426 (a) (1) differ from the contributions or benefits...retirement benefits created under State or Federal law. (Continued in third column.) 70 per centum or more of all of the employees are eligible to benefit... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...benefits based on that part of an employee's remuneration which is excluded from "wages" by section 1426 (a) (1) differ from the contributions or benefits...retirement benefits created under State or Federal law. (6) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...benefits based on that part of an employee's remuneration which is excluded from "wages" by section 1426 (a) (1) differ from the contributions or benefits...retirement benefits created under State or Federal law. (6) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...benefits based on that part of an employee's remuneration which is excluded from "wages" by section 1426 (a) (1) differ from the contributions or benefits...retirement benefits created under State or Federal law. (6) A plan shall be considered as meeting the requirements of paragraph (3) of this subsection during... | |
| 1969 - 388 páginas
...such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages" by section...who is an employee within the meaning of subsection (c) (1) means such individual's earned income (as denned in subsection (c) (2) ), and the basic or... | |
| 1974 - 544 páginas
...based on that part of an employee's remuneration which is excluded from "wages" by section 3121(a)(1) differ from the contributions or benefits based on...who is an employee within the meaning of subsection (c)(1) means such Individual's earned Income (as denned In subsection (c) (2) ), and the basic or regular... | |
| 1977 - 466 páginas
...based on that part of an employee's remuneration which is excluded for "wages" by section 3121(a)(1) differ from the contributions or benefits based on...who is an employee within the meaning of subsection (c)(1) means such individual's earned income (as defined in subsection (c)(2)), and the basic or regular... | |
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