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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.


Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
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Electronic Code of Federal Regulations

Electronic Code of Federal Regulations

e-CFR data is current as of April 16, 2015

Title 26Chapter ISubchapter APart 11


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

rule
§11.401(a)-11
Qualified joint and survivor annuities.
§11.401(a)-19
Nonforfeitability in case of certain withdrawals.
§11.401(b)-1
Certain retroactive changes in plan.
§11.401(d)(1)-1
Nonbank trustees of trusts benefiting owner-employees.
§11.402(e)(4)(A)-1
Lump sum distributions in the case of an employee who has separated from service.
§11.402(e)(4)(B)-1
Election to treat an amount as a lump sum distribution.
§11.404(a)(6)-1
Time when contributions to “H.R. 10” plans considered made.
§11.408(a)(2)-1
Trustee of individual retirement accounts.
§11.410-1
Election by church to have participation, vesting, funding, etc., provisions apply.
§11.410(b)-1
Minimum coverage requirements.
§11.412(c)-7
Election to treat certain retroactive plan amendments as made on the first day of the plan year.
§11.412(c)-11
Election with respect to bonds.
§11.412(c)-12
Extension of time to make contributions to satisfy requirements of section 412.

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