26 CFR § 1.404(a)-4-1.404(a)-7

26 CFR · Internal Revenue

§ 1.404(a)-4-1.404(a)-7 — § 1.404(a)-4-1.404(a)-7 [Reserved]

eCFR · current through Aug 10, 2026

§ 1.404(a)-4-1.404(a)-7 [Reserved]

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26 C.F.R. § 1.404(a)-4-1.404(a)-7 (§ 1.404(a)-4-1.404(a)-7 [Reserved]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Nearby Sections

11

§ 1.403(c)-1

Taxability of beneficiary under a nonqualified annuity.

§ 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)-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)-4-1.404(a)-7

§ 1.404(a)-4-1.404(a)-7 [Reserved]

§ 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(a)-9

§ 1.404(a)-9 [Reserved]

§ 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).

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