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" In the case of a plan included in subsection (a) (1), (2), or (3), which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l... "
Investment Company Amendments Act of 1969: Hearings Before the Committee on ... - Side 37
av United States. Congress. Senate. Committee on Banking and Currency - 1969 - 428 sider
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United States Code, Volum 6

United States - 1965 - 1110 sider
...plan included in paragraph (1) , (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l), for purposes of this section — (A) the term "employee" includes an individual who is an...
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The Code of Federal Regulations of the United States of America

1976 - 412 sider
...plan Included In paragraph (1), (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401 (c) (1 ) — (A) The limitations provided by paragraphs (1), (2), (3), and (7) on the amounts deductible...
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The Code of Federal Regulations of the United States of America

2000 - 816 sider
...which was in existence on January 1, 1974, and which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) of the Code and §1.401-10(b), the provision described in paragraph (a) of this section shall...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 784 sider
...deduction of the employer's contribu-tion under section 404(a)(2) of such Code, and which covers employees, nt adequately the interests of the employer and its employees. 401(c)(l) of such Code, shall be exempt from the provisions of section о of the Act. [46 FR S8291,...
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The Code of Federal Regulations of the United States of America

1998 - 800 sider
...which was in existence on January 1, 1974, and which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) of the Code and §1.401-10(b), the provision described in paragraph (a) of this section shall...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1963 - 1436 sider
...plan included in paragraph (1), (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) — (A) The limitations provided by paragraphs (1), (2), (3), and (7) on the amounts deductible...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1963 - 1264 sider
...included in subsection (a) (1), (2), or (3), which provides contributions or benefits for employees atutes, as amended (12 USC, sec. 484), and as modified by subse 401(c)(l), the amounts deductible under subsection (a) (determined without regard to paragraph (10)...
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United States Congressional Serial Set, Utgave 12713

1966 - 1674 sider
...included in subsection (a) (1), (2), or (3), which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l), the amounts deductible under subsection (a) [(determined without regard to paragraph (10)...
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Compilation of Releases, Commission Opinions, and Other Material Dealing ...

United States. Securities and Exchange Commission - 1967 - 112 sider
...deducts the amounts paid for the contract under such Section, except that plans covering employees, some or all of whom are employees within the meaning of Section 401 (c) (1) of the Internal Revenue Code, shall be excluded from the effect of this rule; (3) prohibits the...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumer 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1394 sider
...plan included in paragraph (1), (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) — "(A) the limitations provided by paragraphs (1), (2), (3), and (7) on the amounts deductible...
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