Text
TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - INCOME TAX
PART 1 - INCOME TAXES
1.401(e) - 2 - General rules relating to plans covering self - employed individuals.
(a) Keogh or H.R. 10 plans; introduction and organization of regulations. This section provides certain rules which supplement, and modify, the qualification requirements of section 401(a) and the special rules provided by 1.401(b)1 and other special rules under subsections (f), (g), (h), and (i) of section 401 in the case of a qualified pension, annuity, or profit-sharing plan which covers a self-employed individual who is an employee within the meaning of section 401(c)(1).
Section 1.401(e)1(a)(1) sets forth other provisions which also supplement, and modify, these requirements and special rules in the case of a plan described in this section. The provisions of this section apply to employer taxable years beginning after December 31, 1975, unless otherwise specified.
(b) [Reserved] [T.D. 7636, 44 FR 47053, Aug. 10, 1979]
Sponsored links
