Brief Case
Pension Resource

Treas. Reg. § 1.404(e)-1

[Reserved]
eCFR amendment effective 2019-03-14 · current
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Amended effective Mar 14, 2019. See what changed
[Reserved]
Treas. Reg. § 1.404(e)-1 — [Reserved] · eCFR amendment effective 2019-03-14 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28e%29-1 · 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

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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. 7636, 44 FR 47056, Aug. 10, 1979View
Mar 14, 2019currenteCFR amendment effective 2019-03-14 run 2View · Redline (sign in)
Provision-level history (blame)