 | United States - 1939 - 780 halaman
...the fund accumulated by the trust in accordance with such plan, and (2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or income to be (within the taxable year or thereafter)... | |
 | 1941 - 1688 halaman
...the fund accumulated by the trust In accordance with such plan, and (2) If under the trust Instrument It Is Impossible, at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or Income to be (within the taxable year or thereafter)... | |
 | 1940 - 1806 halaman
...the fund accumulated by the trust In accordance with such plan, and (2) If under the trust instrument redit is taken, which the taxpayer's under the trust, for any part of the corpus or income to be (within the taxable year or thereafter)... | |
 | United States - 1965 - 1110 halaman
...providing for the payment of supplemental unemployment compensation benefits, if — (i) under the plan, it is impossible, at any time prior to the satisfaction of all liabilities, with respect to employees under the plan, for any part of the corpus or income to be (within the taxable year or thereafter)... | |
 | United States - 1988 - 1290 halaman
...employees, their spouses and their dependents, but only if— [See main edition for text of il) to (.3)1 (4) it is impossible, at any time prior to the satisfaction of all liabilities under the plan to provide such benefits, for any part of the corpus or income of such separate account... | |
 | United States - 1964 - 1098 halaman
...benefits, (3) the employer's contributions to such separate account are reasonable and ascertalnable, (4) It is impossible, at any time prior to the satisfaction of all liabilities under the plan to provide such benefits, for any part of the corpus or Income of such separate account... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 halaman
...reserves. — Section 165 of the Internal Revenue Code gives a trust tax deferred status if — * * * it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or Income to be (within the taxable year or thereafter)... | |
 | United States, Walter Elbert Barton - 1944 - 1286 halaman
...accumulated by the trust in accordance with such plan, and Sec. 165. (a) (2) if under the trust instrument Barton Walter Elbert" Walter Elbert Barton( under the trust, for any part of the corpus or income to be (within the taxable year or thereafter)... | |
 | United States. Tax Court - 1945 - 1374 halaman
...the fund accumulated by the trust in accordance with such plan, and (2) If under the trust Instrument It is Impossible, at any time prior to the satisfaction of all liabilities with resiwct to employees under the trust, for any part of the corpus or Income to be (within the taxable... | |
 | Wisconsin - 1947 - 1458 halaman
...earnings and principal, of the trust fund, provided that it is impossible under the trust instrument at any time prior to the satisfaction of all liabilities with respect to employes and their dependents and beneficiaries under the trust, for any part of the corpus or income... | |
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... prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under tho trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the... 
