 ... (2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer...  United States Code - Page 7710by United States - 1965Full view - About this book
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - Insurance - 1946 - 192 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...fund,- to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses... | |
 | Administrative law - 1969 - 322 pages
...paid in any medium other than cash; except that such term shall not include — • • • • * (3) Any payment made to an employee (including any amount...provide for any such payment) on account of retirement; § 31.3121 (a) (3)-l Retirement payments. The term "wages" does not include any payment made by an... | |
 | Administrative law - 1960 - 618 pages
...remuneration paid In any medium other than cash; except that such term shall not include— * * * * • (3) Any payment made to an employee (Including any amount...fund, to provide for any such payment) on account oí retirement; §31.3121 (a) (3)-l Retirement payments. The term "wages" does not Include any payment... | |
 | Administrative law - 1959 - 1126 pages
...§31.3121 (a) (3)-l Retirement payments. The term "wages" does not include any payment made by an employer to an employee (including any amount paid by an employer...fund, to provide for any such payment) on account of the employee's retirement. Thus, payments made to an employee on account of his retirement are excluded... | |
 | Administrative law - 1949 - 1088 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...fund, to provide for any such payment), on account of: (i) Retirement, (ii) Sickness or accident disability. (iii) Medical and hospitalization expenses in... | |
 | Administrative law - 1949 - 752 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...to provide for any such payment) , on account of: (1) Retirement; (2) Sickness or accident disability; (3) Medical and hospitalization expenses in connection... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance...fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses... | |
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