26 CFR § 1.414
26 CFR § 1.414(c)-1 - Commonly controlled trades or businesses.
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 ...
26 CFR 1.414(c)-4 -- Rules for determining ownership. - eCFR
An interest owned, directly or indirectly, by or for a partnership shall be considered as owned by any partner having an interest of 5 percent or more in ...
1.414(c)-2 Two or more trades or businesses under common control.
26 CFR § 1.414(c)-2 - Two or more trades or businesses under common control. ... § 1.414(c)-2 Two or more trades or businesses under common control. (a) In ...
26 CFR 1.414(b)-1 -- Controlled group of corporations. - eCFR
The term “members of a controlled group” means two or more corporations connected through stock ownership described in section 1563(a) (1), (2), or (3).
Internal Revenue Service, Treasury § 1.414(c)–1 - GovInfo
See also 29 CFR Part 2530 (Department of. Labor regulations relating to minimum standards for employee pension benefit plans). (Sec. 411 (88 Stat. 901; 26 ...
26 CFR 1.414 - Definition of plan administrator. - GovRegs
In the case of a plan maintained by two or more employers, or jointly by one or more employers and one or more employee organizations, the association, ...
26 CFR 1.414(f)-1 - Definition of multiemployer plan. - Content Details
Contained Within ... Pension, Profit - Sharing, Stock Bonus Plans, etc. Subjgrp - Pension, Profit-Sharing, Stock Bonus Plans, Etc. Section 1.414(f)-1 - Definition ...
CFR Title 26. Internal Revenue 26 CFR § 1.414(r)-4 - Codes - FindLaw
See § 1.414(r)–1(c). The employer's notice must take the form, must be filed at the time and the place, and must contain any additional information prescribed ...
26 CFR 1.414 - Effective date. - CustomsMobile
(b) Existing plans. In the case of a plan in existence on January 1, 1974, unless paragraph (c) of this section applies, the provisions of Ҥ 1.414 ...
26 CFR 1.414 - Table of contents. - GovRegs
(a) In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an employer is treated as operating qualified separate lines ...
CFR Title 26. Internal Revenue 26 CFR § 1.414(r)-1 - Codes - FindLaw
A separate line of business is a line of business that is organized and operated separately from the remainder of the employer. The determination of whether a ...
Section 1.414(c)-3 | Casetext Search + Citator - Casetext
Read Section 1.414(c)-3 - Exclusion of certain interests or stock in determining control, 26 C.F.R. § 1.414(c)-3, see flags on bad law, ...
Proposed Regs to Prevent Use of Affiliated Service Groups ...
The Income Tax Regulations (26 CFR Part 1) are proposed to be amended as follows: ... * * * Section 1.414(n)-1 also issued under 26 USC 414(n). Section ...
26 USC 414: Definitions and special rules - U.S. Code
... (26) of section 401(a), and. (B) sections 408(k), 408(p), 410, 411, 415 ... 3110 , provided that: "The rule of 26 CFR 1.414(c)–5(f) shall continue to ...
Chapter 7 Controlled and Affiliated Service Groups Overview - IRS
Since section. 1563 was written only for corporations, Treasury Regulations 1.414(c)-1 ... In testing a plan for section 401(a)(26), all employers required to be ...
26 CFR Ch. I (4–1–13 Edition) § 1.414(r)–9
26 CFR Ch. I (4–1–13 Edition). § 1.414(r)–9 tested separately with respect to the em- ployees of each qualified separate line of business operated by ...
IRC Section 414 (Definitions and special rules) - Tax Notes
1.414(r)-8 Separate application of section 410(b). Sec. 1.414(r)-9 Separate application of section 401(a)(26). ... IRC/CFR NAVIGATION. IRC/CFR Navigation.
27, 1993); IRS Notice 92-12, 1992-16 I.R.B. 35. 5. Section 1011 of ERISA. 6. 26 CFR § 1.414(c)-2(b). 7 ...
Revising Consolidated Return Regulations To Reflect Statutory ...
Internal Revenue Service. 26 CFR Parts 1, 5, 301, and 602; [REG-134420 ... Section 1.414(c)-2 is amended by removing the text “(directly ...
Identifying highly compensated employees in an initial or short plan ...
IRC sections and Treas. regulations · IRC Section 414(q) · IRC Section 415(c)(3) · IRC Section 415(d) · Treas. Reg. Section 1.414(q)-I · Treas. Reg.