Home/CFR/Title 26/Part 54/§ 54.498
FEDERAL · 26 CFR

§ 54.498 — Not Yet Available

26 C.F.R. § 54.498

26 C.F.R. § 54.498 is referenced in other legal documents but could not be loaded from the eCFR.

This section may have been removed, reserved, or renumbered. Browse Part 54 or Title 26 — Internal Revenue for available sections.

Nearby Sections

15
§ 54.4971-1
General rules relating to excise tax on failure to meet minimum funding standards.
§ 54.4971(c)-1
Taxes on failure to meet minimum funding standards; definitions.
§ 54.4974-1
Excise tax on accumulations in qualified retirement plans.
§ 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.
§ 54.4976-1T
Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
§ 54.4977-1T
Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
§ 54.4978-1T
Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
§ 54.4979-0
Excise tax on certain excess contributions and excess aggregate contributions; table of contents.