Treasury Regulations (26 C.F.R.)
26 CFR § 1.404(a)-4-1.404(a)-7
[Reserved]
Official textecfr.govlast amended
Source: view the official text
In this part (40 sections)
- 1.402A-2 · Reporting and recordkeeping requirements with respect to…
- 1.403(a)-1 · Taxability of beneficiary under a qualified annuity plan.
- 1.403(a)-2 · Capital gains treatment for certain distributions.
- 1.403(b)-0 · Taxability under an annuity purchased by a section…
- 1.403(b)-1 · General overview of taxability under an annuity contract…
- 1.403(b)-2 · Definitions.
- 1.403(b)-3 · Exclusion for contributions to purchase section 403(b)…
- 1.403(b)-4 · Contribution limitations.
- 1.403(b)-5 · Nondiscrimination rules.
- 1.403(b)-6 · Timing of distributions and benefits.
- 1.403(b)-7 · Taxation of distributions and benefits.
- 1.403(b)-8 · Funding.
- 1.403(b)-9 · Special rules for church plans.
- 1.403(b)-10 · Miscellaneous provisions.
- 1.403(b)-11 · Applicable dates.
- 1.403(c)-1 · Taxability of beneficiary under a nonqualified annuity.
- 1.404(a)-1 · Contributions of an employer to an employees' trust or…
- 1.404(a)-1T · Questions and answers relating to deductibility of…
- 1.404(a)-2 · Information to be furnished by employer claiming…
- 1.404(a)-3 · Contributions of an employer to or under an employees'…
- 1.404(a)-4-1.404(a)-7 · [Reserved]
- 1.404(a)-8 · Contributions of an employer under an employees' annuity…
- 1.404(a)-9 · [Reserved]
- 1.404(a)-10 · Profit-sharing plan of an affiliated group; application…
- 1.404(a)-11 · Trusts created or organized outside the United States;…
- 1.404(a)-12 · Contributions of an employer under a plan that does not…
- 1.404(a)-13 · Contributions of an employer where deductions are…
- 1.404(a)-14 · Special rules in connection with the Employee Retirement…
- 1.404(b)-1 · Method of contribution, etc., having the effect of a plan;…
- 1.404(b)-1T · Method or arrangement of contributions, etc., deferring…
- 1.404(c)-1 · Certain negotiated plans; effect of section 404(c).
- 1.404(d)-1T · Questions and answers relating to deductibility of…
- 1.404(e)-1 · [Reserved]
- 1.404(e)-1A · Contributions on behalf of a self-employed individual to…
- 1.404(g)-1 · Deduction of employer liability payments.
- 1.404(k)-1T · Questions and answers relating to the deductibility of…
- 1.404(k)-3 · Disallowance of deduction for reacquisition payments.
- 1.406-1 · Treatment of certain employees of foreign subsidiaries as…
- 1.407-1 · Treatment of certain employees of domestic subsidiaries…
- 1.408-1 · General rules.