§ 54.4979-0. Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
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/us/cfr/t26/s§ 54.4979-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 1/2 months of close of year or additional employer contributions made.
(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]
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- T.D. 8357
- T.D. 8581
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§ 54.4979-0
Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
Treas. Dec.T.D. 8357
Treas. Dec.T.D. 8581
Cites 2Cited by 0 across 0 sources