26 C.F.R. § 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
Title 26 - Internal Revenue
This section contains the captions that appear in §54.4979.
§54.4979–1 Excise tax on certain excess contributions and excess aggregate contributions. (a) In general. (1) General rule. (2) Liability for tax. (3) Due date and form for payment of tax. (4) Special rule for simplified employee pensions. (b) Definitions. (1) Excess aggregate contributions. (2) Excess contributions. (3) Plan. (c) No tax when excess distributed within 2 (1) General rule. (2) Tax treatment of distributions. (3) Income. (4) Example. (d) Effective date. (1) General rule. (2) Section 403(b) annuity contracts. (3) Collectively bargained plans and plans of state or local governments. (4) Plan years beginning before January 1, 1992. [T.D. 8357, 56 FR 40550, Aug. 15, 1991; 57 FR 10290, Mar. 25, 1992, as amended by T.D. 8581, 59 FR 66181, Dec. 23, 1994]
Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES
§ 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
