 | Law reports, digests, etc - 1926 - 1144 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not he taxable under this section, but the amount actually distributed or made available to any... | |
 | United States - Law - 1921 - 642 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made available to any... | |
 | United States - Law - 1922 - 1028 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made available to any... | |
 | United States - Law - 1922 - 756 pages
...beneficiary. or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made available to any... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section." PROBLEM 174 Illustrating Evasion of Surtaxes 'by Incorporation... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made available to any... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made available to any... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made available to any... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made, available to... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under this section, but the amount actually distributed or made available to any... | |
| |
... (2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees... 
