26 CFR · Internal Revenue
§ 141.4975-13 — Definition of “amount involved” and “correction”.
26 CFR § 141.4975-13
TitleTitle 26: Internal RevenuePartPart 141: Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 141.4975-13 (Definition of “amount involved” and “correction”.) 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. § 141.4975-13 (2026).
Text
§ 141.4975-13 Definition of “amount involved” and “correction”.
Until superseded by permanent regulations under sections 4975(f) (4) and (5), § 53.4941(e)-1 of this chapter (Foundation Excise Tax Regulations) will be controlling to the extent such regulations describe terms appearing both in section 4941(e) and section 4975(f). Because of the need for immediate guidance with respect to the provisions contained in this Treasury decision, it is found impracticable to issue it with notice and public procedure thereon under subsection (b) of section 553 of title 5 of the United States Code or subject to the effective date limitation of subsection (d) of that section.
(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))
[T.D. 7425, 41 FR 32890, Aug. 6, 1976, as ame
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Related
Neil M. Baizer v. Commissioner of Internal Revenue
204 F.3d 1231 (Ninth Circuit, 2000)
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Bluebook (online)
26 C.F.R. § 141.4975-13, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/141/141.4975-13.