| 1939 - Broj stranica: 1522
...distribution in proportion to the basic compensation of each participant. * A stock bonus plan is a on is authorized under rules and regulations to be prescribed jointly by the that of a profit-sharing plan except that the contributions by the employer are not necessarily dependent... | |
| 1959 - Broj stranica: 1584
...for him or his family incidental life or accident or health insurance. (iii) A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| 1978 - Broj stranica: 532
...for him or his family incidental life or accident or health insurance. (ili) A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| 1949 - Broj stranica: 776
...a distribution in proportion to the basic compensation of each participant. A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to that of a profit-sharing plan except that the contributions by the employer are not necessarily dependent... | |
| United States. Internal Revenue Service - 1962 - Broj stranica: 1090
...employees or their beneficiaries." To the extent here pertinent, a stock bonus plan is defined as "a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| 1958 - Broj stranica: 1100
...family incidental life or accident or health insurance. (ill) A stock bonus plan is a plan establi-hed and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| 1961 - Broj stranica: 566
...for him or his family incidental life or accident or health insurance. (ili) A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| United States. Internal Revenue Service - 1971 - Broj stranica: 816
...that section. Section 1.401-1 (b)(l) (iii) of the regulations provides that a stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| United States. Tax Court - 1981 - Broj stranica: 1244
...which was adopted by respondent in TD 5422, 1944 CB 318, provided as follows: "A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to that of a profit-sharing plan except that the contributions by the employer are not necessarily dependent... | |
| United States. Tax Court - 1981 - Broj stranica: 1252
...which was adopted by respondent in TD 5422, 1944 CB 318, provided as follows: "A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to that of a profit-sharing plan except that the contributions by the employer are not necessarily dependent... | |
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