Brief Case
Pension Resource

Compare Treas. Reg. § 1.407-1

Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation. · current text
Quick compare:Latest amendment (Apr 1, 2006)Last 12 monthsLast 5 years
Versions: Apr 1, 1997Apr 1, 1999 (A)Apr 1, 2006 (B)
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Version A: Apr 1, 1999 · Version B: Apr 1, 2006. Read version A · Read version B