(a) In general. A plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) unless— (1) The plan provides that an employee's right to his normal retirement benefit (see §1.411(a)-7(c)) is nonforfeitable (see

If for any taxable year the trust has net income from foreclosure property (as defined in section 857(b)(4)(B) and §1.857-3), the deduction for dividends paid is an amount equal to the amount which bears the same proportion to the total dividends paid or considered as paid during the taxable year that otherwise meet the requirements for the deduction for dividends paid (as defined in section 561

No tax shall be imposed by this subchapter— (1) ParimutuelsOn any wager placed with, or on any wager placed in a wagering pool conducted by, a parimutuel wagering enterprise licensed under State law, (2) Coin-operated devicesOn any wager placed in a coin-operated device (as defined in