| 1999 - Broj stranica: 1034
...or maintained by an employer or an employee organization, or by both, to the extent that such plan (a) provides retirement income to employees, or (b) results in a deferral of income by employees tor periods extending to the termination of covered employment or beyond, regardless of the method... | |
| 1991 - Broj stranica: 1026
...extent that such plan (a) provides retirement income to employees, or (b) results ma deferral of meóme by employees for periods extending to the termination of covered employment or beyond, regardless ot the method of calculating the contributions made to the plan, the method of calculating... | |
| 1993 - Broj stranica: 1060
...by an employer or an employee organization, or by both, to the extent that wide» i «I» «nieiil income to employees, or (b) results in a deferral of income by employee» lor period» extending on of covered employment or beyond, regardless of the method of calculating... | |
| United States - 1982 - Broj stranica: 1226
...surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) results in a deferral of income by employees for periods...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating... | |
| United States. Internal Revenue Service - 1974 - Broj stranica: 584
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B)...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating... | |
| United States. Tax Court - 1991 - Broj stranica: 712
...surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) results in a deferral of income by employees for periods...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating... | |
| United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - Broj stranica: 476
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B)...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating... | |
| United States. Congress. House. Education and Labor - 1975 - Broj stranica: 1000
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B)...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating... | |
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