Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1984 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Code of Federal Regulations: Containing a Codification of Documents of ... Visualização integral - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Visualização integral - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Visualização integral - 1982 |
Palavras e frases frequentes
accrual accrued benefit actuarial allocated amortization annuity contract annuity plan base beneficiaries break in service butions compensation computation contri corporation custodial account December 31 defined benefit plan defined contribution plan defined in section described in paragraph described in section determined distribution earned income election employ employee employer contributions example exceed excess contribution funding method graph gross income includible individual retirement individual retirement account Internal Revenue Service liability limitation meaning of section ment normal retirement age owner-employee paid paragraph b)(1 participant percent period of service plan provides ployee premiums prior profit-sharing plan purchase purposes of section qualified plan quirements requirements of section respect retirement benefit rules relating satisfy the requirements scribed section 401 Security Act self-employed individual shortfall sion Social Security Act special rules spect stock bonus subdivision subpara subparagraph taxable years beginning termination tion trade or business treated tributions trust instrument valuation vesting vidual
Passagens conhecidas
Página 13 - ... prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries...
Página 45 - ... taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death of the employee after his separation from the service, the amount of such distribution, to the extent exceeding the...
Página 29 - Impossibility of diversion under the trust instrument. (a) In general. (1) Under section 401 (a) (2) a trust is not qualified unless under the trust instrument it is impossible (in the taxable year and at any time thereafter before the satisfaction of all liabilities to employees or their beneficiaries...
Página 238 - Are plaintiff's securities capital assets a "dealer in securities" as follows: or not? "§ 1.471-5 Inventories by dealers in securities " * * * For the purposes of this section, a dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged in the purchase of securities and their resale to customers; that is, one who as a merchant buys securities and sells them to customers with a view to the gains and...
Página 193 - In transactions included in class (1) in { 9.44-2 the vendor may return as income from such transactions in any taxable year that proportion of the installment payments actually received in that year which the total profit realized or to be realized when the property is paid for bears to the total contract price.
Página 60 - ... compensation otherwise paid or accrued during the taxable year to all the employees under the trust, but such amount may be reduced for future years if found by the...
Página 21 - ... the basis upon which the fund may be terminated; and such other matters as may be necessary to define clearly the rights of participants in the fund. A copy of the...
Página 19 - 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 benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall...
Página 60 - Any amount paid in a taxable year in excess of the amount deductible in such year under the foregoing limitations shall be deductible in the succeeding taxable years in order of time to the extent of the difference between the amount paid and deductible in each such succeeding year and the maximum amount deductible for such year in accordance with the foregoing limitations. (2) Employees
Página 236 - ... (1) Deducting from the inventory a reserve for price changes, or an estimated depreciation in the value thereof. (2) Taking work in process, or other parts of the inventory, at a nominal price or at less than its proper value. (3) Omitting portions of the stock on hand.