 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...In the taxable year when paid, if the plan is not one included in subparagraph 1 (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...(D) In the taxable year when paid, if the plan is not one included in paragraphs (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...In the taxable year when paid, if the plan is not one included in subparagraph ' (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...In the taxable year when paid, if the plan is not one included in subparagraph 1 (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed... | |
 | 1949 - 776 pages
...subparagraphs of section 23 (p) (1 ) , they are deductible under subparagraph (D) to the extent that individual employees' rights to or derived from such employer's...the time the contribution or compensation is paid. As to what constitutes nonforfeitable rights of an employee, see I 29.165-7. If an amount is accrued... | |
 | 1997 - 974 pages
...404(a), they are deductible under section 404(a)(5) to the extent that the rights of individual employees to, or derived from, such employer's contribution...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | 1954 - 1486 pages
...when paid, If the plan is not one included In paragraphs (A), (B), or (C), if the employees' right. to or derived from such employer's contribution or...nonforfeitable at the time the contribution or compensation Ii paid. (K) For the purposes of subparagraphs (A), (B) , and (C) , a taxpayer on the accrual basis... | |
 | 1960 - 1764 pages
...paragraph (5) of such subsection to the extent that the rights of individual employees to, or deliver* from, such employer's contribution or such compensation...the time the contribution or compensation is paid. If unfunded pensions are paid directly to former employees, their rights to such payments are nonforfeitable,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...1944 (U) In the taxable year when )aid, if the plan is not one inluded in paragraphs (A), (B), or (C), if the employees' rights to or derived from such employer's...such compensation are nonforfeitable at the time the con;ribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1050 pages
...(D) In the taxable year when paid, if the plan is not one included in paragraphs (A), (B), or (C), if the employees' rights to or derived from such employer's...the time the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B),and (C), a taxpayer on the accrual basis shall be deemed... | |
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... rights to or derived from such employer's contribution or such compensation are nonforfeitable at the time the contribution or compensation is paid. 
