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" qualifying employer security" means an employer security which is stock or a marketable obligation (as defined in subsection (e)). (6) The term "employee stock ownership plan'' means an individual account plan — (A) which is a stock bonus plan which... "
Hearings, Reports and Prints of the Senate Select Committee on Small Business - Stranica 407
napisao/la United States. Congress. Senate. Select Committee on Small Business - 1979
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Internal Revenue Cumulative Bulletin, Izd. 3

United States. Internal Revenue Service - 1974
...denned in subsection (e)). (6) The term ''employee stock ownership plan'" means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase both of which are qualified, under section 401 of the Internal Revenue Code...
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Reports of the United States Tax Court, Opseg 97

United States. Tax Court - 1991
...whether the plan was a "defined contribution plan," which section 4975(e)(7) requires to be either "a stock bonus plan which is qualified, or a stock bonus and money purchase pension plan, both of which are qualified under section 401 (a)." It is well settled...
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Employee Retirement Income Security Act, 1974: Public Law 93-406 (H.R. 2).

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor - 1974 - Broj stranica: 370
...(adefined in subsection (e) ). (6) The term "employee stock ownership plan" means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase both of which art qualified, under section 401 of the Internal Revenue Code...
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Hearings, Reports and Prints of the Senate Committee on Labor and Public Welfare

United States. Congress. Senate. Committee on Labor and Public Welfare - 1974
...defined in subsection (e) ). (6) The term "employee stock ownership plan" means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase lx>th of which are qualified, under section 401 of the Internal Revenue Code...
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Compilation of Selected Labor Laws Pertaining to Labor Relations: Prepared ...

United States. Congress. Senate. Labor and Public Welfare Committee - 1974
...defined in subsection (e)). (6) The term "employee stock ownership plan" means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase both of which are qualified, under section 401 of the Internal Revenue Code...
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Oversight on the Employee Retirement Income Security Act of 1974: Hearings ...

United States. Congress. House. Education and Labor - 1975 - Broj stranica: 981
...defined in subsection (e)). (6) The term "employee stock ownership plan'' means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase both of which are qualified, under section 401 of the Internal Revenue Code...
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Tax Reform Hearings: Statements of Public Witnesses in Panel Form Testifying ...

United States. Congress. House. Committee on Ways and Means - 1975 - Broj stranica: 273
...Subchapter D of Chapter 1: Section 416 - EMPLOYEE STOCK OWNERSHIP PLAN FINANCING (a) Definitions. (1) Employee Stock Ownership Plan - The term "employee stock ownership plan" means a technique of corporate finance that utilizes a stock bonus plan, or a stock bonus plan and a money...
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Tax Reform: Administration and Public Witnesses : Public Hearings Before the ...

United States. Congress. House. Committee on Ways and Means - 1975 - Broj stranica: 3945
...Subchapter D of Chapter 1 : SECTION 416 EMPLOYEE STOCK OWNERSHIP PLAN FINANCING (a) Definitions. (1) Employee Stock Ownership Plan. — The term "employee stock ownership plan" means a technique of corporate finance that utilises a stock bonus plan, or a stock bonus plan and a money...
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Tax Reform (Administration and Public Witnesses), Public Hearings Before ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Ways and Means Committee - 1975
...Subchapter D of Chapter 1 : SECTION 416 — EStPLOYEE STOCK OWNERSHIP PLAN FINANCING (a) Definitions. (1) Employee Stock Ownership Plan. — The term "employee stock ownership plan" means a technique of corporate finance that utilizes a stock bonus plan, or a stock bonus plan and a money...
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Tax reform act of 1975: hearings before the Committee on Finance, United ...

United States. Congress. Senate. Committee on Finance - 1975
...Subchapter D of Chapter 1 : SECTION 416 EMPLOYEE STOCK OWNERSHIP PLAN FINANCING (o) Definitions. (1) Employee Stock Ownership Plan. — The term "employee stock ownership plan" means a technique of corporate finance that utilizes a defined contribution plan which satisfies the requirements...
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