 | United States - 1988 - 1290 pages
...apply with respect to any plan maintained by an employer unless such plan benefits such employees as qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of highly compensated employees. (6) Definitions and special rules For purposes... | |
 | United States - 1965 - 1110 pages
...whose customary employment is for not more than 5 months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
 | United States - 1953 - 1744 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1092 pages
...particulars: (1) Under the amendment, a pension fust Is recognized only if it benefits "such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 pages
...suggestions, however, we would prefer the first. (2) Section l«5 (a) (3) (B) requires that a plan qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1328 pages
...part-time employees and except casual employees, must be eligible. In the alternative, the scheme must be under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of officers, shareholders, or highly priced employees.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons... | |
| |
In any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary... 
