 | United States - 1965 - Страниц: 1110
...satisfied such requirements. (7) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon its termination or upon complete discontinuance of contributions under the plan, the rights of... | |
 | United States. Internal Revenue Service - 1968 - Страниц: 938
...provides in pertinent part, that a trust shall not constitute a qualified trust under section 401 ( a) unless the plan of which such trust is a part provides that, upon its termination or upon complete discontinuance of contributions under the plan, the rights of... | |
 | United States. Internal Revenue Service - 1963 - Страниц: 1402
...87-782, page 89, this Bulletin. "(7) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon its termination or upon complete discontinuance of contributions under the plan, the rights of... | |
 | United States. Congress. Senate. Committee on Finance - 1961 - Страниц: 210
...the following new paragraphs : "(7) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon its termination or upon complete discontinuance of contributions under the plan, the rights of... | |
 | United States. Internal Revenue Service - 1963 - Страниц: 1264
...of such employe* -v. ******* (7) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon its termination or upon complete discontinuance of contributions under the plan, the rights of... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - Страниц: 1352
...Social Security Act. The bill provides that a pension trust shall not qualify for certain tax advantages "unless the plan of which such trust is a part provides that, after a specified period of employment, not exceeding 10 years, the rights of an employee to benefits... | |
 | United States. Internal Revenue Service - 1976 - Страниц: 720
...which section 411 applies (without regard to section 411 (e) (2) ) is not qualified under section 401 unless the plan of which such trust is a part provides that the payment of benefits under the plan to the participant will begin not later than the 60th day after... | |
 | United States. Tax Court - 1980 - Страниц: 1358
...• • • •••••• (7) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon its termination or upon complete discontinuance of contributions under the plan, the rights of... | |
 | United States. Internal Revenue Service - 1974 - Страниц: 584
...the following new paragraph : "(13) A trust shall not constitute a qualified trust under thi section unless the plan of which such trust is a part provides that benefits provided under the plan may not: be assigned or alienated. For purposes of the preceding sentence,... | |
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A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon... 
