 | Administrative law - 1971 - 1474 pages
...absence is not in fact due to a personal injury or sickness. (3)(i)(a) Section 105(d) applies only to amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work... | |
 | Administrative law - 1968 - 1618 pages
...absence is not in fact due to a personal injury or sickness. (3)(i)(a) Section 105(d) applies only to amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work... | |
 | Administrative law - 1970 - 750 pages
...absence is not in fact due to a personal injury or sickness. (3)(i)(a) Section 105(d) applies only to amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work... | |
 | Administrative law - 1997 - 1110 pages
...absence is not in fact due to a personal injury or sickness. (3)(i)(A) Section 105(d) applies only to amounts attributable to periods during which the employee would be at work were It not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work... | |
 | Administrative law - 1959 - 1584 pages
...absence is not in fact due to a persona' injury or sickness. (3) (i) Section 105 (d) applies only tc amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to wort... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...provisions of section 1.105-4 (a) of the Income Tax Regulations : (3) (i). Section 10.' (d) applies only to amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 804 pages
...reasons other than a personal injury or sickness. * * * » * (3)(i)(A) Section 105(d) applies only al Revenue Service a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work... | |
 | United States. Tax Court - Law reports, digests, etc - 1962 - 1268 pages
...(3) (i) of the applicable Income Tax Regulations as follows : (3) (I) Section 105 (d) applies only to amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work... | |
 | United States. Internal Revenue Service - Internal revenue - 1976 - 624 pages
...1.105-4(a) (3) (i) (A) of the regulations provides, in part, that section 105(d) of the Code applies only to amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Section 1.105-4(a)(5) of the regulations provides, in part, that for... | |
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Section 105 (d) applies only to amounts attributable to periods during which the employee would be at work were it not for a personal injury or sickness. Thus, an employee is not absent from work if he is not expected to work because, for example, he... 
