26 CFR 1.414 C

Jul 29, 11
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  • by Court of Appeals, 5th Circuit - 2000 - Cited by 19 - Related articles
  • 26 C.F.R. § 1.414(r)-0 Table of contents. Title 26 - Internal Revenue .
  • 26 CFR 1.414(c)-4 - Rules for determining ownership. - Code of Federal .
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  • Feb 2, 2011 – However, pursuant to 26 CFR 1.414(c)-2(b)(2), ownership of at least an 80 percent interest in the profits or capital interest of a .
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  • 26 C.F.R. § 1.414(r)-11 Definitions and special rules. . See §1.414(r)–3(c)(7) for examples of the determination of top-paid employee. .
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  • 1.414(c)-5(a). (a) Application. This section applies to an organization that is . . 26 CFR 1.414(c)-5. § 1.414(c)-5 Certain tax-exempt organizations. .
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  • 26 C.F.R. § 1.414(v)-1 Catch-up contributions. . but only to the extent .
  • Mar 14, 1988 – Exclusion of certain interests or stock in determining control.
  • 26 CFR 1.414(s)-1 - Definition of compensation. . Paragraph (c) of this .
  • 26 C.F.R. § 1.414(r)-4 Qualified separate line of . satisfies the 50-employee and notice requirements of §1.414(r–1(b)(2)(iv) (B) and (C), respectively. .
  • Jun 2, 2009 – See 26 CFR §1.414(c)-2. The regulations under section 414(c .
  • Jul 26, 2007 – In the case of a plan in existence on January 1, 1974 .
  • However, pursuant to 26 CFR 1.414(c)-2(b)(2), ownership of at least an 80 .
  • Mar 1, 2006 – See 26 CFR §1.414(c)-2. The regulations under section 414(c) take into account certain constructive ownership interests. .
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  • 26 C.F.R. § 1.414(c)-2(c). A “controlling interest” in a corporation is . See 26 C.F.R. § 1.414(c)-4(b)(5)(i). Since the Whites owned 100% of their garage .
  • 26 CFR 1.414(r)-1 - Requirements applicable to qualified separate lines of business. . Under section 414(r)(2)(C), a separate line of business must pass .
  • 26 C.F.R. § 1.414(c)-2(c)(1). It is undisputed that as owner of 100% of the stock in Babcock, Koder owned a controlling interest and had effective control .
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  • 1.401(a)(26)-3, Rules applicable to a defined benefit plan's prior benefit structure. . .. 1.414(c)-1, Commonly controlled trades or businesses. .
  • 26 CFR 1.414(q)–1: [Highly Compensated Employee]. §1.414(q)-1 Highly compensated . (c) through (f) [Reserved] See §1.414(q)-1T, Q&A-9 (c) through (f) for .
  • e-CFR Data is current as of July 22, 2011. TITLE 26--Internal Revenue. CHAPTER I --INTERNAL REVENUE SERVICE, . .. Taxability under an annuity purchased by a section 501(c)(3) organization or a public school. . .. §1.414(c)-1 .
  • . and further described in 26 C.F.R. 1.414(b)-1 and 1.414(c)-1 to 1.414(c)-5, or an entity under common control as defined by the internal revenue code . .
  • 26 CFR 1.414(c)-2 - Two or more trades or businesses under common control. - Code of Federal Regulations - Title 26: Internal Revenue - PART 1: INCOME TAXES .
  • e-CFR Data is current as of July 5, 2011. Title 26: Internal Revenue .
  • Dec 4, 1991 – See § 1.414(r)-1(c)(3) and (d)(6). Paragraph (b) of this section explains how the requirements of section 401(a)(26) are applied separately .
  • 26 C.F.R. § 1.414(c)-5 Effective date. Title 26 - Internal Revenue. Share |. Title 26: Internal Revenue PART 1—INCOME TAXES · Browse Previous | Browse Next .
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  • Oct 1, 2006 – Id; see also 26 C.F.R. §§1.414(c)-1 to 1.414(c)-5. Fortunately, as a general rule, the courts have not pierced the corporate veil and found .
  • 26 CFR 1.414(r)-3 - Separate line of business. . (a) Employer C operates three lines of business as determined under 1.414(r)2. One of its lines of .
  • Mar 2, 1988 – 1.414(c)-1. Commonly controlled trades or businesses. For .
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