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" In accordance with such plan; (2) If under the trust Instrument It Is Impossible, at any time 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 Code of Federal Regulations of the United States of America - Page 24
1974
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, shall not be taxable under section...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, uring the taxable year to a foreign country or to...possession of the United States, as the case may be. < purposes other than for the exclusive benefit of his employees, shall not be taxable under section...
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The Code of Federal Regulations of the United States of America Having ...

1941 - 1688 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or Income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, shall not be taxable under section...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...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...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries; (3) if the trust,...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...under the plan to provide such benefits, for any part of the corpus or Income of such separate account to be (within the taxable year or thereafter) used...diverted to, any purpose other than the providing of such benefits, and (5) notwithstanding the provisions of subsection (a) (2), upon the satisfaction...
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United States Code, Volume 4

United States - 1988 - 1290 pages
...under the plan to provide such benefits, for any part of the corpus or income of such separate account to be (within the taxable year or thereafter) used...diverted to, any purpose other than the providing of such benefits, (5) notwithstanding the provisions of subsection (a)(2), upon the satisfaction of all...
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Revenue Act of 1942: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1942 - 1328 pages
...nt nny time prior to the satisfaction of nil liabilities with respect to employees under the trust, for any part of the corpus or income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, • * Under this provision, the...
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Revenue Act of 1942. Hearings ... on H.R. 7378

United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 pages
...at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or Income to be (within...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees, * Under this provision, the employer...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...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...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries; Sec. 165. (a)...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...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...taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries ; (3) if the...
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