All IRC Regulations

9 results for "4975"

Showing top 9 matches in Treasury Regulations.

§ 54.4975-1
General rules relating to excise tax on prohibited transactions.
§ 54.4975-6
Statutory exemptions for office space or services and certain transactions involving financial institutions.
§ 54.4975-7
Other statutory exemptions.
§ 54.4975-9
Definition of “fiduciary”.
§ 54.4975-11
“ESOP” requirements.
§ 54.4975-12
Definition of the term “qualifying employer security”.
§ 54.4975-14
Election to pay an excise tax for certain pre-1975 prohibited transactions.
§ 54.4975-15
Other transitional rules.
§ 141.4975-13
Definition of “amount involved” and “correction”.