... trust (or under a contract purchased by an employees' trust) forming part of a pension, stock bonus, or profit-sharing plan which, at the time of the decedent's separation from employment (whether by death or otherwise), or at the time of termination... Internal Revenue Bulletin - Página 25por United States. Internal Revenue Service - 1963Vista completa - Acerca de este libro
| United States - 1983 - 968 páginas
...purposes of this chapter if the option or election and annuity or other payment is provided for under— (1) an employees' trust (or under a contract purchased...bonus, or profit-sharing plan which, at the time of such exercise or nonexercise, or at the time of termination of the plan if earlier, met the requirements... | |
| 1977 - 1370 páginas
...of an annuity or other payment receivable by or for the benefit of the decedent's estate) under— (1) An employees' trust (or under a contract purchased...(whether by death or otherwise), or at the time of the earlier termination of the plan, met the requirements of section 401(a); (2) A retirement annuity... | |
| 1998 - 816 páginas
...of an annuity or other payment receivable by or for the benefit of the decedent's estate) under — (1) An employees' trust (or under a contract purchased...(whether by death or otherwise), or at the time of the earlier termination of the plan, met the requirements of section 401(a); (2) A retirement annuity... | |
| 1987 - 746 páginas
...an annuity or other payment receivable by or for the benefit of the decedent's estate) under— (l) An employees' trust (or under a contract purchased...(whether by death or otherwise), or at the time of the earlier termination of the plan, met the requirements of section 401(a); (2) A retirement annuity... | |
| 1960 - 1580 páginas
...other payment receivable by or for the benefit of the decedent's estate) under — (1) An employee's trust (or under a contract purchased by an employees'...(whether by death or otherwise) , or at the time of the earli termination of the plan, met the requir merits of section 401 (a), or (2) A retirement annuity... | |
| 1966 - 118 páginas
...under— (1) An employees' trust (or under a contract purchased by an employees' trust) forming part ol a pension, stock bonus, or profit-sharing plan which,...the plan if earlier, met the requirements of section 401 (a); (2) A retirement annuity contract purchased by an employer (and not by an employees' trust)... | |
| 2001 - 808 páginas
...of the decedent's estate) under — (1) An employees' trust (or under a contract purchased by ал employees' trust) forming part of a pension, stock...(whether by death or otherwise), or at the time of the earlier termination of the plan, met the requirements of section 401(a); (2) A retirement annuity... | |
| 1994 - 696 páginas
...payment which, upon the death of an employee, will become payable to the employee's beneficiary under: (1) An employees' trust (or under a contract purchased...bonus or profit-sharing plan which, at the time of such exercise or nonexercise, or at the time of termination of the plan if earlier, met the requirements... | |
| 1964 - 82 páginas
...purposes of this chapter if the option or election and annuity or other payment is provided for under — (1) An employees' trust (or under a contract purchased...bonus, or profit-sharing plan which, at the time of such exercise or nonexercise, or at the time of termination of the plan if earlier, met the requirements... | |
| 1990 - 1006 páginas
...which, upon the death of an employee, will become payable to the employee's beneficiary under: (i) An employees' trust (or under a contract purchased...bonus or profit-sharing plan which, at the time of such exercise or nonexercise, or at the time of termination of the plan if earlier, met the requirements... | |
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