 Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) if the contributions or...  Reports of the United States Tax Court - Strana 118autor/autoři: United States. Tax Court - 1985Úplné zobrazení - Podrobnosti o knize
 | United States. Securities and Exchange Commission - 1952 - 920 str.
...discriminates either In eligibility requirements, contributions, or benefits by any device whatever in favor of employees who are officers, shareholders, persons...consist in supervising the work of other employees, or the highly compensated employee«." associate serviced companies.5 We would, of course, be unable to... | |
 | United States - 1953 - 1744 str.
...employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of (5) A classification shall not be considered discriminatory within the meaning of paragraphs (3) (B)... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 str.
...classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...other employees, or highly compensated employees. This provision relates to the classification of employees lo whom benefits are offered. Section 165... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1328 str.
...classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...other employees, or highly compensated employees. This provision relates to the classification of employees to whom benefits are offered. Section 165... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 str.
...classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees... | |
 | United States, Walter Elbert Barton - 1944 - 1286 str.
...classification set up by the employer and found by the Commissioner not to be discriminatory in favor of and Sec. 166. (a) (4) if the contributions or benefits provided under the plan do not discriminate... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 str.
...classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons...other employees, or highly compensated employees; 111 and (4) if the contributions or benefits provided under the plan do not discriminate in favor of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 str.
...employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph l (3) (B)... | |
 | United States. Congress. Joint Committee on Labor-Management Relations - 1948 - 610 str.
...of the Plan, neither the Board of Directors nor the Pension Committee shall discriminate in favor of employees who are officers, shareholders, persons...other employees, or highly compensated employees, as against employees who are not in such classifications. H. The Pension Committee shall consist of... | |
 | 1978 - 196 str.
...contributions or benefits are based would result in discrimination in contributions or benefits in favor of employees who are officers, shareholders, persons...other employees, or highly compensated employees. See Revenue Ruling 69-503 CB 1969-2, Till« 26 — Internal Revenu« 94. Accordingly, opinion letters... | |
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