 | United States. Securities and Exchange Commission - 1952 - 920 páginas
...standards of the Internal Revenue Code and the Regulations thereunder with respect to nondiscrimination in favor of "employees who are officers, shareholders,...consist in supervising the work of other employees, or the highly compensated employees."4 While we have had some doubt as to the propriety, under the standards... | |
 | United States - 1953 - 1744 páginas
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders,...other employees, or* highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees... | |
 | United States - 1965 - 1110 páginas
...of supervising the work of other employees, or highly compensated employees, and (Ш) such benefits do not discriminate in favor of employees who are...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees. A plan shall not be considered... | |
 | United States - 1964 - 1098 páginas
...of supervising the work of other employees, or highly compensated employees, and (ill) such benefits do not discriminate in favor of employees who are...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees. A plan shall not be considered... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 páginas
...employees" in lines 11 to 13 on page 112 of the House bill and inserting In place thereof the words "discriminate in favor of employees who are officers...other employees, or highly compensated employees." (3) The House committee report on thr« bill indiTifes that it is not the intention of the hill to... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1328 páginas
...employees" in lines 11 to 13 on page 112 of the House bill and inserting in place thereof the words "discriminate in favor of employees who are officers,...other employees, or highly compensated employees." (3) The House committee report on the bill indicates that it is not the intention of the bill to outlaw... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 páginas
...under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders,...other employees, or highly compensated employees." The intent of this classification as expressed on page 104 of the Ways and Means Committee report (No.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraphs (3) (B)... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...compensated employees; and Sec. 166. (a) (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. Sec. 165. (a) (5) A classification shall not be considered discriminatory within the meaning of paragraphs... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...highly compensated employees; 111 and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraphs (3) (B)... | |
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Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) If the contributions or... 
