 ... 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) used for, or diverted to, purposes other than for the...  Internal Revenue Bulletin: Cumulative bulletin - Page 153by United States. Internal Revenue Service - 1968Full view - About this book
 | Taxation - 1947 - 1744 pages
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 | Social sciences - 1954 - 934 pages
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 | Public welfare - 1955 - 154 pages
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 | Law - 1986 - 1204 pages
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 | United States - Session laws - 1939 - 780 pages
...the fund accumulated by the trust in accordance with such plan, and (2) if under the trust instrument it is 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 be (within the taxable year or thereafter)... | |
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