1. Regulations
  2. title 26
  3. chapter I-i5
  4. part 1
  5. subjgrp 2
  6. § 1.401-4-1.401-5

View all text of Subjgrp 2 [§ 1.401-0 - § 1.401(k)-5]

§§ 1.401-4-1.401-5 - §[Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 1.401-4-1.401-5