Brief Case

Treas. Reg. § 1.402(e)-1

[Reserved]
eCFR amendment effective 2019-03-14 · current
Back to current
[Reserved]
Treas. Reg. § 1.402(e)-1 — [Reserved] · eCFR amendment effective 2019-03-14 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.402%28e%29-1&asof=2020-07-08 · printed Oct 16, 2026
Implements
I.R.C. § 402 Taxability of beneficiary of employees' trust

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 13, 2019eCFR amendment effective 2016-05-18 run 26T.D. 6500, 25 FR 11680, Nov. 26, 1960View
Mar 14, 2019currenteCFR amendment effective 2019-03-14 run 2View · Redline (sign in)
Provision-level history (blame)