| 1969 - 324 pages
...than an adequate consideration In money or money's worth, to; or (6) Engages in any other transaction which results in a substantial diversion of Its income or corpus to; the creator of such organization (If a trust) ; a person who has made a substantial contribution to such organization;... | |
| United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...than an adequate consideration in money or money's worth, to ; or (6) engages in any other transaction which results in a substantial diversion of its income or corpus to ; the creator of such organization (if a trust) ; a person who has made a substantial contribution to such organization;... | |
| United States, Walter Elbert Barton - 1953 - 708 pages
...than an adequate consideration in money or money's worth, to; or (6) engages in any other transaction which results in a substantial diversion of its income or corpus to; the creator of such organization (if a trust) ; a person who has made a substantial contribution to such organization;... | |
| United States. Internal Revenue Service - 1962 - 1090 pages
...of adequate security and a reasonable rate of interest, or where it engages in any other transaction which results in a substantial diversion of its income or corpus to the creator, the trust shall be considered as engaging in a prohibited transaction. When the "prohibited transaction"... | |
| United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...than an adequate consideration in money or money's worth, to; or ((j) engages in any other transaction which results in a substantial diversion of its income or corpus to ; the creator of such organization (if a trust) ; a person who has made a substantial contribution to such organization:... | |
| United States. Congress. Senate. Banking and Currency Committee - 1957 - 294 pages
...than an adequate consideration in money or money's worth, to ; or (6) engages in any other transaction which results in a substantial diversion of its income or corpus to ; the creator of such organization (if a trust) ; a person who has made a substantial contribution to such organization... | |
| United States. Internal Revenue Service - 1959 - 1390 pages
...corpus to its creator without the receipt of adequate security and a reasonable rate of interest, or SJY9U _ _ _5S6Sb[q] T ^%^&^ _E_ ^x_AS \f\ ^U^FS UHSR\JS6_ _ _ Z _PS Y _ [TSUSR_ P0U1U2 trust. In addition, an employees' trust is not exempt under section 401 (a) unless "it is impossible... | |
| 1961 - 566 pages
...than an adequate consideration in money or money's worth, to; or (6) Engages in any other transaction which results in a substantial diversion of its income or corpus to; the creator of such organization (1f a trust) ; a person who has made a substantial contribution to such organization;... | |
| United States. Congress. House. Committee on Education and Labor - 1964 - 628 pages
...than an adequate consideration in money or money's worth ; to "(6) or engages in any other transaction which results in a substantial diversion of its income or corpus ; to the creator of such organization (if a trust) ; a person who has made a substantial contribution to such organization... | |
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