| United States. Internal Revenue Service - 1974 - Broj stranica: 584
...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... | |
| United States. Tax Court - 1991 - Broj stranica: 758
...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... | |
| United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - Broj stranica: 476
...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... | |
| United States. Congress. Senate. Committee on Labor and Public Welfare - 1974 - Broj stranica: 1094
...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... | |
| United States. Congress. House. Education and Labor - 1975 - Broj stranica: 1000
...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... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - Broj stranica: 286
...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... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - Broj stranica: 670
...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... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - Broj stranica: 690
...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... | |
| United States. Congress. Senate. Committee on Finance - 1975 - Broj stranica: 586
...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... | |
| |