Code of Federal Regulations Title 26, Volume 6, April 1, 2015
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Code of Federal Regulations Title 26, Volume 6, April 1, 2015

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26 CFR Pt. 1 (Pt. 1.401 to 1.409) continues coverage of income tax within the Internal Revenue Service, U.S. Department of Treasury. In this volume, you will find rules, procedures, and regulations pertaining to pensions, profit-sharing, stock bonus plans, deferred compensation, requirements for defined contribution plans and rollovers, annuities, employer liability responsibilities, employee contributions and matching contributions, IRA, Roth IRAs, S Corporations, and more. Employers, employees, human resources and benefits counselors, tax accountants, estate and financial planners, retirees,...