Code of Federal Regulations · Section
§ 54.4979-0 — -0 Excise Tax On Certain Excess Contributions And Excess Aggregate Contributions; Table Of Contents
26 C.F.R. § 54.4979-0
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This section contains the captions that appear in § 54.4979.
(a) In general.
(1) General rule.
(2) Liability for tax.
(3) Due date and form for payment of tax.
(4) Special rule for simplified employee pensions.
(b) Definitions.
(1) Excess aggregate contributions.
(2) Excess contributions.
(3) Plan.
(c) No tax when excess distributed within 2
1/2 months of close of year or additional employer contributions made.
(1) General rule.
(2) Tax treatment of distributions.
(3) Income.
(4) Example.
(d) Effective date.
(1) General rule.
(2) Section 403(b) annuity contracts.
(3) Collectively bargained plans and plans of state or local governments.
(4) Plan years beginning before January 1, 1992.
Authorizing Statute
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Excise tax on certain accumulations in qualified retirement plans26 U.S.C. § 4974
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Regulations26 U.S.C. § 9833
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Shared responsibility for employers regarding health coverage26 U.S.C. § 4980H
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Extension of time for filing returns26 U.S.C. § 6081
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Preventing surprise medical bills26 U.S.C. § 9816
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Identifying numbers26 U.S.C. § 6109
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General requirement of return, statement, or list26 U.S.C. § 6011