The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Page 8
... employee other than an owner - employee ( as defined in subsection ( c ) ( 8 ) ) , in which he retires , whichever is the later , or ( B ) Will be distributed , commencing not later than such taxable year , ( 1 ) in accord- ance with ...
... employee other than an owner - employee ( as defined in subsection ( c ) ( 8 ) ) , in which he retires , whichever is the later , or ( B ) Will be distributed , commencing not later than such taxable year , ( 1 ) in accord- ance with ...
Page 9
... Owner - employee . The term " owner- employee ” means an employee who- ( A ) Owns the entire interest in an unin- corporated trade or business , or ( B ) In the case of a partnership , is a partner who owns more than 10 percent of ...
... Owner - employee . The term " owner- employee ” means an employee who- ( A ) Owns the entire interest in an unin- corporated trade or business , or ( B ) In the case of a partnership , is a partner who owns more than 10 percent of ...
Page 10
... owner- employees , contributions to be made on be- half of any owner - employee in excess of the amounts which may be deducted under sec- tion 404 ( determined without regard to sec ... owner- employee or such 10 § 1.401 Title 26 - Chapter I.
... owner- employees , contributions to be made on be- half of any owner - employee in excess of the amounts which may be deducted under sec- tion 404 ( determined without regard to sec ... owner- employee or such 10 § 1.401 Title 26 - Chapter I.
Page 11
... employees which are not less favorable than contributions and benefits provided for owner - employees under the plan . ( 11 ) Under the plan , contributions on be- half of any owner - employee may be made only with respect to the earned ...
... employees which are not less favorable than contributions and benefits provided for owner - employees under the plan . ( 11 ) Under the plan , contributions on be- half of any owner - employee may be made only with respect to the earned ...
Page 12
... owner - employee on whose behalf such ex- cess contribution was willfully made his entire interest in all plans with respect to which he is an owner - employee ; and ( iii ) No plan shall , for purposes of sec- tion 404 , be considered ...
... owner - employee on whose behalf such ex- cess contribution was willfully made his entire interest in all plans with respect to which he is an owner - employee ; and ( iii ) No plan shall , for purposes of sec- tion 404 , be considered ...
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Common terms and phrases
adjustments aggregate allocation annuity contract annuity plan arm's length Assume attributable basis behalf beneficiary benefits billing-month bond calendar compensation computed December 31 described in section determined disposition distribution election employee's example exceed excess contribution exer fair market value graph gross income gross profit includible in gross Internal Revenue Code January June justments liability meet the requirements ment method of accounting months option granted option is exercised option price owner-employee paid paragraph payments pension percent ployee pool poration present value prior profit-sharing purposes of section pursuant qualified stock option requirements of section respect restricted stock option retirement revolving credit sale or exchange section 404 self-employed individual series E bond share of stock short period stock purchase plan subdivision subpara subparagraph taxable income taxable years beginning taxpayer tion total unstated interest trade or business transfer treated tributions trust
Popular passages
Page 342 - Railroad Retirement Board Reclamation, Bureau of Renegotiation Board Rural Electrification Administration St. Elizabeths Hospital Saint Lawrence Seaway Development Corporation Secret Service...
Page 199 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Page 199 - ... (b) Sales of realty and casual sales of personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year) for a price exceeding $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in the manner prescribed...
Page 196 - The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period.
Page 80 - States, shall be deductible under the preceding paragraphs. (5) Other plans. In the taxable year when paid, if the plan is not one included in paragraph (1), (2), or (3), if the employees' rights to or derived from such employer's contribution or such compensation are nonforfeitable at the time the contribution or compensation is paid.
Page 341 - Wage and Hour Division Labor-Management and Welfare-Pension Reports, Office of Labor Standards, Bureau of Land Management, Bureau of Library of Congress Copyright Office Maritime Administration Maritime Administrator, Office of National Shipping Authority Mines, Bureau of Monetary...
Page 247 - Any goods in an inventory which are unsalable at normal prices or unusable in the normal way because of damage, Imperfections, shop wear, changes of style, odd or broken lots, or other similar causes...
Page 193 - Taxable income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his income in keeping his books.
Page 6 - 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 benefits provided under the plan do not discriminate In favor of employees who are officers, shareholders, persons whose principal duties consist In supervising the work of other employees, or highly compensated employees.
Page 3 - SEC. 404. DEDUCTION FOR CONTRIBUTIONS OF AN EMPLOYER TO AN EMPLOYEES' TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN.