All IRC Regulations

28 results for "414"

Showing top 28 matches in Treasury Regulations.

§ 1.414(b)-1
Controlled group of corporations.
§ 1.414(c)-1
Commonly controlled trades or businesses.
§ 1.414(c)-2
Two or more trades or businesses under common control.
§ 1.414(c)-3
Exclusion of certain interests or stock in determining control.
§ 1.414(c)-4
Rules for determining ownership.
§ 1.414(c)-5
Certain tax-exempt organizations.
§ 1.414(c)-6
Effective date.
§ 1.414(e)-1
Definition of church plan.
§ 1.414(f)-1
Definition of multiemployer plan.
§ 1.414(g)-1
Definition of plan administrator.
§ 1.414(l)-1
Mergers and consolidations of plans or transfers of plan assets.
§ 1.414(q)-1
Highly compensated employee.
§ 1.414(q)-1T
Highly compensated employee (temporary).
§ 1.414(r)-0
Table of contents.
§ 1.414(r)-1
Requirements applicable to qualified separate lines of business.
§ 1.414(r)-11
Definitions and special rules.
§ 1.414(r)-2
Line of business.
§ 1.414(r)-3
Separate line of business.
§ 1.414(r)-4
Qualified separate line of business—fifty-employee and notice requirements.
§ 1.414(r)-5
Qualified separate line of business—administrative scrutiny requirement—safe harbors.
§ 1.414(r)-6
Qualified separate line of business—administrative scrutiny requirement—individual determinations.
§ 1.414(r)-7
Determination of the employees of an employer's qualified separate lines of business.
§ 1.414(r)-8
Separate application of section 410(b).
§ 1.414(r)-9
Separate application of section 401(a)(26).
§ 1.414(s)-1
Definition of compensation.
§ 1.414(v)-1
Catch-up contributions.
§ 1.414(v)-2
Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
§ 1.414(w)-1
Permissible withdrawals from eligible automatic contribution arrangements.