 | United States, Walter Elbert Barton - Gifts - 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 - Income tax - 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... | |
 | Administrative law - 1976 - 412 pages
...plans. In the taxable year when paid, U the plan la not one Included In paragraph (1), (2), or (3), 1Í the employees' rights to or derived from such employer's...time the contribution or compensation Is paid. (6) Taxpayer» on accrual oasis, for purposes of paragraphs (1), (2), and (3), a taxpayer on the accrual... | |
 | Administrative law - 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... | |
 | Administrative law - 1977 - 466 pages
...deductible under paragraph (5) of such subsection 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,... | |
 | Administrative law - 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,... | |
 | Administrative law - 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... | |
 | United States, Walter Elbert Barton - Income tax - 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... | |
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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... 
