18 results for "404"

§ 1.404(a)-1

Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.

§ 1.404(a)-10

Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).

§ 1.404(a)-11

Trusts created or organized outside the United States; application of section 404(a)(4).

§ 1.404(a)-12

Contributions 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)-13

Contributions 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)-14

Special rules in connection with the Employee Retirement Income Security Act of 1974.

§ 1.404(a)-1T

Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)

§ 1.404(a)-2

Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.

§ 1.404(a)-3

Contributions 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)-8

Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).

§ 1.404(b)-1

Method of contribution, etc., having the effect of a plan; effect of section 404(b).

§ 1.404(b)-1T

Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)

§ 1.404(c)-1

Certain negotiated plans; effect of section 404(c).

§ 1.404(d)-1T

Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)

§ 1.404(e)-1A

Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.

§ 1.404(g)-1

Deduction of employer liability payments.

§ 1.404(k)-1T

Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

§ 1.404(k)-3

Disallowance of deduction for reacquisition payments.