26 CFR · Internal Revenue
§ 1.414(c)-1 — Commonly controlled trades or businesses.
26 CFR § 1.414(c)-1
This text of 26 C.F.R. § 1.414(c)-1 (Commonly controlled trades or businesses.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.414(c)-1 (2026).
Text
§ 1.414(c)-1 Commonly controlled trades or businesses.
For purposes of applying the provisions of sections 401 (relating to qualified pension, profit-sharing, and stock bonus plans), 408(k) (relating to simplified employee pensions), 410 (relating to minimum participation standards), 411 (relating to minimum vesting standards), 415 (relating to limitations on benefits and contributions under qualified plans), and 416 (relating to top-heavy plans), all employees of two or more trades or businesses under common control within the meaning of § 1.414(c)-2 for any period shall be treated as employed by a single employer. See sections 401, 408(k), 410, 411, 415, and 416 and the regulations thereunder for rules relating to employees of trades or businesses which are under common control. See § 1.
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Related
§ 1.414
26 C.F.R. § 1.414
Nearby Sections
11
§ 1.412(i)-1
Certain insurance contract plans.§ 1.414(b)-1
Controlled group of corporations.§ 1.414(c)-1
Commonly controlled trades or businesses.§ 1.414(c)-4
Rules for determining ownership.§ 1.414(c)-5
Certain tax-exempt organizations.§ 1.414(c)-6
Effective date.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.414(c)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.414(c)-1.