26 CFR Part 1
101 sections.
- § 1.0-1Internal Revenue Code of 1954 and regulations
- § 1.141-0Table of contents
- § 1.401(k)-6Definitions
- § 1.401(l)-0Table of contents
- § 1.401(l)-1Permitted disparity in employer-provided contributions or benefits
- § 1.401(l)-2Permitted disparity for defined contribution plans
- § 1.401(l)-3Permitted disparity for defined benefit plans
- § 1.401(l)-4Special rules for railroad plans
- § 1.401(l)-5Overall permitted disparity limits
- § 1.401(l)-6Effective dates and transition rules
- § 1.401(m)-0Table of contents
- § 1.401(m)-1Employee contributions and matching contributions
- § 1.401(m)-2ACP test
- § 1.401(m)-3Safe harbor requirements
- § 1.401(m)-4Special rules for mergers, acquisitions and similar events. [Reserved]
- § 1.401(m)-5Definitions
- § 1.402(a)-1Taxability of beneficiary under a trust which meets the requirements of section 401(a)
- § 1.402(a)(5)-1TRollovers of partial distributions from qualified trusts and annuities. (Temporary)
- § 1.402(b)-1Treatment of beneficiary of a trust not exempt under section 501(a)
- § 1.402(c)-1Taxability of beneficiary of certain foreign situs trusts
- § 1.402(c)-2Eligible rollover distributions
- § 1.402(d)-1Effect of section 402(d)
- § 1.402(e)-1[Reserved]
- § 1.402(f)-1Required explanation of eligible rollover distributions; questions and answers
- § 1.402(g)-0Limitation on exclusion for elective deferrals, table of contents
- § 1.402(g)-1Limitation on exclusion for elective deferrals
- § 1.402(g)-2Increased limit for catch-up contributions
- § 1.402(g)(3)-1Employer contributions to purchase a section 403(b) contract under a salary reduction agreement
- § 1.402A-1Designated Roth Accounts
- § 1.402A-2Reporting and recordkeeping requirements with respect to designated Roth accounts
- § 1.403(a)-1Taxability of beneficiary under a qualified annuity plan
- § 1.403(a)-2Capital gains treatment for certain distributions
- § 1.403(b)-0Taxability under an annuity purchased by a section 501(c)(3) organization or a public school
- § 1.403(b)-1General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school
- § 1.403(b)-10Miscellaneous provisions
- § 1.403(b)-11Applicable dates
- § 1.403(b)-2Definitions
- § 1.403(b)-3Exclusion for contributions to purchase section 403(b) contracts
- § 1.403(b)-4Contribution limitations
- § 1.403(b)-5Nondiscrimination rules
- § 1.403(b)-6Timing of distributions and benefits
- § 1.403(b)-7Taxation of distributions and benefits
- § 1.403(b)-8Funding
- § 1.403(b)-9Special rules for church plans
- § 1.403(c)-1Taxability of beneficiary under a nonqualified annuity
- § 1.404(a)-1Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule
- § 1.404(a)-10Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B)
- § 1.404(a)-11Trusts created or organized outside the United States; application of section 404(a)(4)
- § 1.404(a)-12Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5)
- § 1.404(a)-13Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7)
- § 1.404(a)-14Special rules in connection with the Employee Retirement Income Security Act of 1974
- § 1.404(a)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
- § 1.404(a)-2Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971
- § 1.404(a)-3Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1)
- § 1.404(a)-8Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2)
- § 1.404(a)-9[Reserved]
- § 1.404(b)-1Method of contribution, etc., having the effect of a plan; effect of section 404(b)
- § 1.404(b)-1TMethod or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
- § 1.404(c)-1Certain negotiated plans; effect of section 404(c)
- § 1.404(d)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
- § 1.404(e)-1[Reserved]
- § 1.404(e)-1AContributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan
- § 1.404(g)-1Deduction of employer liability payments
- § 1.404(k)-1TQuestions and answers relating to the deductibility of certain dividend distributions. (Temporary)
- § 1.404(k)-3Disallowance of deduction for reacquisition payments
- § 1.404(a)-4-1.404(a)-7[Reserved]
- § 1.406-1Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation
- § 1.407-1Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation
- § 1.408-1General rules
- § 1.408-11Net income calculation for returned or recharacterized IRA contributions
- § 1.408-2Individual retirement accounts
- § 1.408-3Individual retirement annuities
- § 1.408-4Treatment of distributions from individual retirement arrangements
- § 1.408-5Annual reports by trustees or issuers
- § 1.408-6Disclosure statements for individual retirement arrangements
- § 1.408-7Reports on distributions from individual retirement plans
- § 1.408-8Distribution requirements for individual retirement plans
- § 1.408(q)-1Deemed IRAs in qualified employer plans
- § 1.408A-0Roth IRAs; table of contents
- § 1.408A-1Roth IRAs in general
- § 1.408A-10Coordination between designated Roth accounts and Roth IRAs
- § 1.408A-2Establishing Roth IRAs
- § 1.408A-3Contributions to Roth IRAs
- § 1.408A-4Converting amounts to Roth IRAs
- § 1.408A-5Recharacterized contributions
- § 1.408A-6Distributions
- § 1.408A-7Reporting
- § 1.408A-8Definitions
- § 1.408A-9Effective date
- § 1.409-1Retirement bonds
- § 1.409(p)-1Prohibited allocation of securities in an S corporation
- § 1.409(p)-1TProhibited allocations of securities in an S corporation (temporary)
- § 1.409A-0Table of contents
- § 1.409A-1Definitions and covered plans
- § 1.409A-2Deferral elections
- § 1.409A-3Permissible payments
- § 1.409A-4Calculation of income inclusion. [Reserved]
- § 1.409A-5Funding. [Reserved]
- § 1.409A-6Application of section 409A and effective dates
- § 1.1551-1Disallowance of surtax exemption and accumulated earnings credit
- § 1.1552-1Earnings and profits
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.