 | United States. Internal Revenue Service - 1974 - Broj stranica: 584
...PLAN. — The term 'employee stock ownership plan' means a defined contribution plan — "(A) which is a stock bonus plan which is qualified, or a stock...purchase plan both of which are qualified under section 401 (a), and which are designed to invest priinarilv in qualifying employer securities; and "(B) which... | |
 | United States. Internal Revenue Service - 1979 - Broj stranica: 664
...that the term "leveraged employee stock ownership plan" means a defined contribution plan (A) which is a stock bonus plan which is qualified, or a stock...purchase plan both of which are qualified under section 401 (a), and which are designed to invest primarily in qualifying employer securities; and (B) which... | |
 | 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
...PLAN. — The term 'employee stock ownership plan' means a defined contribution plan — "(A) which is a stock bonus plan which is qualified, or a stock...purchase plan both of which are qualified under section 401 (a), and which are designed to invest primarily in qualifying employer securities; and "(B) which... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1974 - Broj stranica: 1094
...PLAN. — The term 'employee stock ownership plan' means a defined contribution plan — "(A) which is a stock bonus plan which is qualified, or a stock bonus and a money purchase plan both of which are Ante, p. 953. <[u:ilifiod under section 401 (a), and which are designed to invest primarily in qualifying... | |
 | United States. Congress. House. Education and Labor - 1975 - Broj stranica: 1000
...PLAN. — The term 'employee stocjc ownership plan' means a defined contribution plan — "(A) which is a stock bonus plan which is qualified, or a stock...purchase plan both of which are qualified under section 401 (a), and which are designed to invest primarily in qualifying employer securities; and "(B) which... | |
 | United States. Congress. Joint Economic Committee - 1976 - Broj stranica: 980
...follows: The term "employee stock ownership plan" means a defined contribution plan — A) which is a stock bonus plan which is qualified, or a stock...purchase plan both of which are qualified under Section 401 (a), and which are designed to invest primarily in qualifying employer securities; and B) which... | |
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Employee stock ownership plan. The term "employee stock ownership plan" means a defined contribution plan — (A) which is a stock bonus plan which is qualified, or a stock bonus and a money purchase plan both of which are qualified under section 401... 
