Treas. Reg. § 1.404(a)-9

Pension Resource

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[Reserved]

eCFR amendment effective 2019-03-14 · current

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[Reserved]

Treas. Reg. § 1.404(a)-9 — [Reserved] · eCFR amendment effective 2019-03-14 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28a%29-9 · printed Oct 16, 2026

Implements

I.R.C. § 404 Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan

No guidance in the library cites this section yet.

Tax Court (3) · DOL/Federal (0)

U.S. Tax Court (3)

Also cite this provision (3)

Engineered Timber Sales, Inc. v. Commissioner, 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 U.S. Tax Court · Jul 22, 1980
Cites (a) · Text when decided
Woodson v. Commissioner, 73 T.C. 779 U.S. Tax Court · Feb 5, 1980
Cites (a) · Text when decided
Dallas Dental Lab, Inc. v. Commissioner, 72 T.C. 117 U.S. Tax Court · Apr 12, 1979
Cites (b) (b)(l) · Text when decided

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.

Effective	Through	Source	Amended by
Apr 1, 1997	May 17, 2016	CFR 2016 annual edition (revised as of 2016-04-01) run 127	T.D. 6534, 26 FR 516, Jan. 20, 1961	View
May 18, 2016	Mar 13, 2019	eCFR amendment effective 2016-05-18 run 26	T.D. 6534, 26 FR 516, Jan. 20, 1961	View · Redline (sign in)
Mar 14, 2019	current	eCFR amendment effective 2019-03-14 run 2		View · Redline (sign in)

Provision-level history (blame)