Treasury Regulations (26 C.F.R.)
26 CFR § 1.501(c)(9)-8
Voluntary employees' beneficiary associations; effective date.
# (a) General rule.
Except as otherwise provided in this section, the provisions of §§ 1.501(c)(9)-1 through 1.501(c)(9)-7 shall apply with respect to taxable years beginning after December 31, 1954.
# (b) Pre-1970 taxable years.
For taxable years beginning before January 1, 1970, section 501(c)(9)(B) (relating to the requirement that 85 percent or more of the association's income consist of amounts collected from members and contributed by employers), as in effect for such years, shall apply.
# (c) Existing associations.
Except as otherwise provided in paragraph (d), the provisions of § 1.501(c)(9)-2(a)(1) and (c)(3) shall apply with respect to taxable years beginning after December 31, 1980.
# (d) Collectively-bargained plans.
In the case of a voluntary employees' beneficiary association which receives contributions from one or more employers pursuant to one or more collective bargaining agreements in effect on December 31, 1980, the provisions of §§ 1.501(c)(9)-1 through 1.501(c)(9)-5 shall apply with respect to taxable years beginning after the date on which the agreement terminates (determined without regard to any extension thereof agreed to after December 31, 1980).
# (e) Election.
Notwithstanding paragraphs (c) and (d) of this section, an organization may choose to be subject to all or a portion of one or more of the provisions of these regulations for any taxable year beginning after December 31, 1954.
[T.D. 7750, 46 FR 1725, Jan. 7, 1981; 46 FR 11971, Feb. 12, 1981]
Source: view the official text
In this part (40 sections)
- 1.483-4 · Contingent payments.
- 1.482-1A · Allocation of income and deductions among taxpayers.
- 1.482-2A · Determination of taxable income in specific situations.
- 1.482-7A · Methods to determine taxable income in connection with a…
- 1.484-1.500 · §§ 1.484-1.500 [Reserved]
- 1.501(a)-1 · Exemption from taxation.
- 1.501(c)(2)-1 · Corporations organized to hold title to property for…
- 1.501(c)(3)-1 · Organizations organized and operated for religious,…
- 1.501(c)(4)-1 · Civic organizations and local associations of employees.
- 1.501(c)(5)-1 · Labor, agricultural, and horticultural organizations.
- 1.501(c)(6)-1 · Business leagues, chambers of commerce, real estate…
- 1.501(c)(7)-1 · Social clubs.
- 1.501(c)(8)-1 · Fraternal beneficiary societies.
- 1.501(c)(9)-1 · Voluntary employees' beneficiary associations, in…
- 1.501(c)(9)-2 · Membership in a voluntary employees' beneficiary…
- 1.501(c)(9)-3 · Voluntary employees' beneficiary associations; life,…
- 1.501(c)(9)-4 · Voluntary employees' beneficiary associations;…
- 1.501(c)(9)-5 · Voluntary employees' beneficiary associations;…
- 1.501(c)(9)-6 · Voluntary employees' beneficiary associations; benefits…
- 1.501(c)(9)-7 · Voluntary employees' beneficiary associations; section…
- 1.501(c)(9)-8 · Voluntary employees' beneficiary associations;…
- 1.501(c)(10)-1 · Certain fraternal beneficiary societies.
- 1.501(c)(12)-1 · Local benevolent life insurance associations, mutual…
- 1.501(c)(13)-1 · Cemetery companies and crematoria.
- 1.501(c)(14)-1 · Credit unions and mutual insurance funds.
- 1.501(c)(15)-1 · Mutual insurance companies or associations.
- 1.501(c)(16)-1 · Corporations organized to finance crop operations.
- 1.501(c)(17)-1 · Supplemental unemployment benefit trusts.
- 1.501(c)(17)-2 · General rules.
- 1.501(c)(17)-3 · Relation to other sections of the Code.
- 1.501(c)(18)-1 · Certain funded pension trusts.
- 1.501(c)(19)-1 · War veterans organizations.
- 1.501(c)(21)-1 · Black lung trusts—certain terms.
- 1.501(c)(21)-2 · Same—trust instrument.
- 1.501(c)(29)-1 · CO-OP Health Insurance Issuers.
- 1.501(d)-1 · Religious and apostolic associations or corporations.
- 1.501(e)-1 · Cooperative hospital service organizations.
- 1.501(h)-1 · Application of the expenditure test to expenditures to…
- 1.501(h)-2 · Electing the expenditure test.
- 1.501(h)-3 · Lobbying or grass roots expenditures normally in excess of…