Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXES
Part 54 - PENSION EXCISE TAXES
Section 54.4979-0 - Excise tax on certain excess contributions and excess aggregate contributions; table of contents

26 C.F.R. § 54.4979-0

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Section 54.4979-0 - Excise tax on certain excess contributions and excess aggregate contributions; table of contents

This section contains the captions that appear in § 54.4979 .

§ 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.

(a) In general.
(1) General rule.
(2) Liability for tax.
(3) Due date and form for payment of tax.
(4) Special rule for simplified employee pensions.
(b) Definitions.
(1) Excess aggregate contributions.
(2) Excess contributions.
(3) Plan.
(c) No tax when excess distributed within 21/2 months of close of year or additional employer contributions made.
(1) General rule.
(2) Tax treatment of distributions.
(3) Income.
(4) Example.
(d) Effective date.
(1) General rule.
(2) Section 403(b) annuity contracts.
(3) Collectively bargained plans and plans of state or local governments.
(4) Plan years beginning before January 1, 1992.

26 C.F.R. §54.4979-0

T.D. 8357, 56 FR 40550, Aug. 15, 1991; 57 FR 10290, Mar. 25, 1992, as amended by T.D. 8581, 59 FR 66181, Dec. 23, 1994