 ... if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter)...  Reports of the Tax Court of the United States - Page 173by United States. Tax Court - 1959Full view - About this book
 | Taxation - 1947 - 1744 pages
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 | Taxation - 1959 - 1590 pages
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 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...impossible, at any time prior to the satisfaction of all liabilities with respect to employees under the trust, for any part of the corpus or income to...other than for the exclusive benefit of his employees, shall not be taxable under section 161, but the amount actually distributed or made available to any... | |
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