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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(b)(5)-1

Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

Official textecfr.govlast amended

# (a) Payments from or to certain tax-exempt trusts.

The term “wages” does not include any payment made—

(1) By an employer, on behalf of an employee or his beneficiary, into a trust, or

(2) To, or on behalf of an employee or his beneficiary from a trust,

if at the time of such payment the trust is exempt from tax under section 501(a) as an organization described in section 401(a). A payment made to an employee of such a trust for services rendered as an employee of the trust and not as a beneficiary thereof is not within this exclusion from wages.

# (b) Payments under or to certain annuity plans.

(1) The term “wages” does not include any payment made after December 31, 1962—

(i) By an employer, on behalf of an employee or his beneficiary, into an annuity plan, or

(ii) To, or on behalf of, an employee or his beneficiary under an annuity plan, if at the time of such payment the annuity plan is a plan described in section 403(a).

(2) The term “wages” does not include any payment made before January 1, 1963—

(i) By an employer, on behalf of an employee or his beneficiary, into an annuity plan, or

(ii) To, or on behalf of, an employee or his beneficiary under an annuity plan, if at the time of such payment the annuity plan meets the requirements of section 401(a) (3), (4), (5), and (6).

# (c) Payments under or to certain bond purchase plans.

The term “wages” does not include any payment made after December 31, 1962—

(1) By an employer, on behalf of an employee or his beneficiary, into a bond purchase plan, or

(2) To, or on behalf of, an employee or his beneficiary under a bond purchase plan,

if at the time of such payment the plan is a qualified bond purchase plan described in section 405(a).

[T.D. 6658, 28 FR 6636, June 27, 1963]

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In this part (40 sections)
  1. 31.3301-1 · Persons liable for tax.
  2. 31.3301-2 · Measure of tax.
  3. 31.3301-3 · Rate and computation of tax.
  4. 31.3301-4 · When wages are paid.
  5. 31.3302(a)-1 · Credit against tax for contributions paid.
  6. 31.3302(a)-2 · Refund of State contributions.
  7. 31.3302(a)-3 · Proof of credit under section 3302(a).
  8. 31.3302(b)-1 · Additional credit against tax.
  9. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  10. 31.3302(c)-1 · Limit on total credits.
  11. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  12. 31.3302(e)-1 · Successor employer.
  13. 31.3306(a)-1 · Who are employers.
  14. 31.3306(b)-1 · Wages.
  15. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  16. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  17. 31.3306(b)(1)-1 · $3,000 limitation.
  18. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  19. 31.3306(b)(3)-1 · Retirement payments.
  20. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  21. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  22. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  23. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  24. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  25. 31.3306(b)(9)-1 · Moving expenses.
  26. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  27. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  28. 31.3306(c)-1 · Employment; services performed before 1955.
  29. 31.3306(c)-2 · Employment; services performed after 1954.
  30. 31.3306(c)-3 · Employment; excepted services in general.
  31. 31.3306(c)(1)-1 · Agricultural labor.
  32. 31.3306(c)(2)-1 · Domestic service.
  33. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  34. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
  35. 31.3306(c)(5)-1 · Family employment.
  36. 31.3306(c)(6)-1 · Services in employ of United States or…
  37. 31.3306(c)(7)-1 · Services in employ of States or their political…
  38. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
  39. 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
  40. 31.3306(c)(10)-1 · Services in the employ of certain organizations…
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