 ... (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. House. Committee on Ways and Means - Insurance, Unemployment - 1959 - 1206 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. Internal Revenue Service - Tax administration and procedure - 1959 - 1390 pages
...other than cash ; except that such term shall not Include — ******* (2) The amount of any payment due for such period. If the aggregate amount of the...deposited, as shown on the depositary receipt or receipts a made to, or on behalf of, an employee or any of his dependents under a plan or system established by... | |
 | United States - Arbitration, Industrial - 1961 - 804 pages
...which makes provision for such individuals generally or for a class or classes of such individuals (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 Ways and Means - Social security - 1961 - 520 pages
...year after I 1958, is paid to such individual during such calendar year; (b) The amount of any payment (including any amount paid by an employer for insurance...annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an emEloyee or any of his dependents under a plan or system established y... | |
 | Administrative law - 1965 - 598 pages
...hospitalization expenses, or death. (1) The term "wages" does not include the amount of any payment (including any amount paid by an employer for insurance...annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by... | |
 | United States - Old age pensions - 1958 - 388 pages
...or hpspitalization expenses in connection with sickness or accident disability, or (D) death; "(3) Any payment made to an employee (including any amount...provide for any such payment) on account of retirement ; " (4) Any payment on account of sickness or accident disability, or medical or hospitalization expenses... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1979 - 664 pages
...* (3) The term "compensation" does not include the following items : (i) The amount of any payment (including any amount paid by an employer for insurance...annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by... | |
 | Administrative law - 1973 - 404 pages
...except that such term shall noi; include — • * • • • (3) Any payment made to an employe* (including any amount paid by an employer for insurance...provide for any such payment) on account of retirement; Retirement pay§31.3121 (a) (3)-l ments. The term "wages" does not include any payment made by an employer... | |
 | Administrative law - 1975 - 392 pages
...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; § 31.3306(b) (3)-l Retirement payments. The term "wages" does not include any payment made by an employer... | |
| |
