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" Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or... "
The Code of Federal Regulations of the United States of America - Page 24
1974
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United States Code, Volume 3

United States - 1953 - 1744 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees s such employees, or merely because the contributions or benefits based on that part of an employee's...
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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
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees anization, exchanged solely for stock or securities...corporation or in another corporation a party to the reorg such employees, or merely because the contributions or benefits based on that part of an employee's...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
..."paragraphs". such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1994 - 578 pages
...1.401-3 and 1.401-4. However, a plan is not discriminatory within the meaning of section 501(c)(18) merely because the benefits received under the plan...compensation, of the employees covered by the plan. Accordingly, the benefits provided for highly paid employees may be greater than the benefits provided...
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The Code of Federal Regulations of the United States of America

1987 - 548 pages
...the plan be nondlscrim inatory, merely because the benefits received under the plan bear a uni form relationship to the total compensation, or the basic...compensation, of the employees covered by the plan. Accordingly, the benefits provided for highly paid employees may be greater than the benefit; provided...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's...
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The Code of Federal Regulations of the United States of America

1993 - 892 pages
...provisions of paragraph (dX2) of S 1.401-11. (3) Even though the contributions under the plan do not bear a uniform relationship to the total compensation,...regular rate of compensation, of the employees covered thereunder and the plan would otherwise be considered discriminatory within the meaning of section...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's...
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