Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 1.404(a)-9

[Reserved]

Official textecfr.govlast amended

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 1.403(a)-2 · Capital gains treatment for certain distributions.
  2. 1.403(b)-0 · Taxability under an annuity purchased by a section…
  3. 1.403(b)-1 · General overview of taxability under an annuity contract…
  4. 1.403(b)-2 · Definitions.
  5. 1.403(b)-3 · Exclusion for contributions to purchase section 403(b)…
  6. 1.403(b)-4 · Contribution limitations.
  7. 1.403(b)-5 · Nondiscrimination rules.
  8. 1.403(b)-6 · Timing of distributions and benefits.
  9. 1.403(b)-7 · Taxation of distributions and benefits.
  10. 1.403(b)-8 · Funding.
  11. 1.403(b)-9 · Special rules for church plans.
  12. 1.403(b)-10 · Miscellaneous provisions.
  13. 1.403(b)-11 · Applicable dates.
  14. 1.403(c)-1 · Taxability of beneficiary under a nonqualified annuity.
  15. 1.404(a)-1 · Contributions of an employer to an employees' trust or…
  16. 1.404(a)-1T · Questions and answers relating to deductibility of…
  17. 1.404(a)-2 · Information to be furnished by employer claiming…
  18. 1.404(a)-3 · Contributions of an employer to or under an employees'…
  19. 1.404(a)-4-1.404(a)-7 · [Reserved]
  20. 1.404(a)-8 · Contributions of an employer under an employees' annuity…
  21. 1.404(a)-9 · [Reserved]
  22. 1.404(a)-10 · Profit-sharing plan of an affiliated group; application…
  23. 1.404(a)-11 · Trusts created or organized outside the United States;…
  24. 1.404(a)-12 · Contributions of an employer under a plan that does not…
  25. 1.404(a)-13 · Contributions of an employer where deductions are…
  26. 1.404(a)-14 · Special rules in connection with the Employee Retirement…
  27. 1.404(b)-1 · Method of contribution, etc., having the effect of a plan;…
  28. 1.404(b)-1T · Method or arrangement of contributions, etc., deferring…
  29. 1.404(c)-1 · Certain negotiated plans; effect of section 404(c).
  30. 1.404(d)-1T · Questions and answers relating to deductibility of…
  31. 1.404(e)-1 · [Reserved]
  32. 1.404(e)-1A · Contributions on behalf of a self-employed individual to…
  33. 1.404(g)-1 · Deduction of employer liability payments.
  34. 1.404(k)-1T · Questions and answers relating to the deductibility of…
  35. 1.404(k)-3 · Disallowance of deduction for reacquisition payments.
  36. 1.406-1 · Treatment of certain employees of foreign subsidiaries as…
  37. 1.407-1 · Treatment of certain employees of domestic subsidiaries…
  38. 1.408-1 · General rules.
  39. 1.408-2 · Individual retirement accounts.
  40. 1.408-3 · Individual retirement annuities.
Full table of contents →