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" 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 profits and the benefits are distributable... "
Hearings, Reports and Prints of the Senate Select Committee on Small Business - Stranica 414
napisao/la United States. Congress. Senate. Select Committee on Small Business - 1979
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The Code of Federal Regulations of the United States of America ..., Knj.2

1939
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1978
...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...
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The Code of Federal Regulations of the United States of America

1949
...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...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962
...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...
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The Code of Federal Regulations of the United States of America

1958
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...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...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1971
...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...
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Reports of the Tax Court of the United States, Opseg 76

United States. Tax Court - 1981
...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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Reports of the United States Tax Court, Opseg 76

United States. Tax Court - 1981
...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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