CONTRIBUTIONS OF EMPLOYER TO EMPLOYEES’ TRUST OR ANNUITY PLAN.

SEC. 24. CONTRIBUTIONS OF EMPLOYER TO EMPLOYEES’ TRUST OR ANNUITY PLAN.So much of section 404 (a) (relating to deduction for contributions of an employer to an employees’ trust or annuity plan, etc.) as precedes paragraph (1) thereof is amended by striking out “income) but if” and inserting in lieu thereof “income); but, if”.