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Treasury Regulations (26 C.F.R.)

26 CFR § 1.404(e)-1

[Reserved]

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In this part (40 sections)
  1. 1.403(b)-9 · Special rules for church plans.
  2. 1.403(b)-10 · Miscellaneous provisions.
  3. 1.403(b)-11 · Applicable dates.
  4. 1.403(c)-1 · Taxability of beneficiary under a nonqualified annuity.
  5. 1.404(a)-1 · Contributions of an employer to an employees' trust or…
  6. 1.404(a)-1T · Questions and answers relating to deductibility of…
  7. 1.404(a)-2 · Information to be furnished by employer claiming…
  8. 1.404(a)-3 · Contributions of an employer to or under an employees'…
  9. 1.404(a)-4-1.404(a)-7 · [Reserved]
  10. 1.404(a)-8 · Contributions of an employer under an employees' annuity…
  11. 1.404(a)-9 · [Reserved]
  12. 1.404(a)-10 · Profit-sharing plan of an affiliated group; application…
  13. 1.404(a)-11 · Trusts created or organized outside the United States;…
  14. 1.404(a)-12 · Contributions of an employer under a plan that does not…
  15. 1.404(a)-13 · Contributions of an employer where deductions are…
  16. 1.404(a)-14 · Special rules in connection with the Employee Retirement…
  17. 1.404(b)-1 · Method of contribution, etc., having the effect of a plan;…
  18. 1.404(b)-1T · Method or arrangement of contributions, etc., deferring…
  19. 1.404(c)-1 · Certain negotiated plans; effect of section 404(c).
  20. 1.404(d)-1T · Questions and answers relating to deductibility of…
  21. 1.404(e)-1 · [Reserved]
  22. 1.404(e)-1A · Contributions on behalf of a self-employed individual to…
  23. 1.404(g)-1 · Deduction of employer liability payments.
  24. 1.404(k)-1T · Questions and answers relating to the deductibility of…
  25. 1.404(k)-3 · Disallowance of deduction for reacquisition payments.
  26. 1.406-1 · Treatment of certain employees of foreign subsidiaries as…
  27. 1.407-1 · Treatment of certain employees of domestic subsidiaries…
  28. 1.408-1 · General rules.
  29. 1.408-2 · Individual retirement accounts.
  30. 1.408-3 · Individual retirement annuities.
  31. 1.408-4 · Treatment of distributions from individual retirement…
  32. 1.408-5 · Annual reports by trustees or issuers.
  33. 1.408-6 · Disclosure statements for individual retirement arrangements.
  34. 1.408-7 · Reports on distributions from individual retirement plans.
  35. 1.408-8 · Distribution requirements for individual retirement plans.
  36. 1.408-11 · Net income calculation for returned or recharacterized IRA…
  37. 1.408(q)-1 · Deemed IRAs in qualified employer plans.
  38. 1.408A-0 · Roth IRAs; table of contents.
  39. 1.408A-1 · Roth IRAs in general.
  40. 1.408A-2 · Establishing Roth IRAs.
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