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Title 26 - Internal Revenue
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CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
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SUBCHAPTER A—INCOME TAX (Parts 1–19)
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PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
CFR
Title 1 - General Provisions
Title 2 - Grants and Agreements
Title 3 - The President
Title 4 - Accounts
Title 5 - Administrative Personnel
Title 6 - Domestic Security
Title 7 - Agriculture
Title 8 - Aliens and Nationality
Title 9 - Animals and Animal Products
Title 10 - Energy
Title 11 - Federal Elections
Title 12 - Banks and Banking
Title 13 - Business Credit and Assistance
Title 14 - Aeronautics and Space
Title 15 - Commerce and Foreign Trade
Title 16 - Commercial Practices
Title 17 - Commodity and Securities Exchanges
Title 18 - Conservation of Power and Water Resources
Title 19 - Customs Duties
Title 20 - Employees' Benefits
Title 21 - Food and Drugs
Title 22 - Foreign Relations
Title 23 - Highways
Title 24 - Housing and Urban Development
Title 25 - Indians
Title 26 - Internal Revenue
Title 27 - Alcohol, Tobacco Products and Firearms
Title 28 - Judicial Administration
Title 29 - Labor
Title 30 - Mineral Resources
Title 31 - Money and Finance: Treasury
Title 32 - National Defense
Title 33 - Navigation and Navigable Waters
Title 34 - Education
Title 35 - Panama Canal
Title 36 - Parks, Forests, and Public Property
Title 37 - Patents, Trademarks, and Copyrights
Title 38 - Pensions, Bonuses, and Veterans' Relief
Title 39 - Postal Service
Title 40 - Protection of Environment
Title 41 - Public Contracts and Property Management
Title 42 - Public Health
Title 43 - Public Lands: Interior
Title 44 - Emergency Management and Assistance
Title 45 - Public Welfare
Title 46 - Shipping
Title 47 - Telecommunication
Title 48 - Federal Acquisition Regulations System
Title 49 - Transportation
Title 50 - Wildlife and Fisheries
PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
11.401(a)-11—Qualified joint and survivor annuities.
11.401(a)-19—Nonforfeitability in case of certain withdrawals.
11.401(b)-1—Certain retroactive changes in plan.
11.401(d)(1)-1—Nonbank trustees of trusts benefiting owner-employees.
11.402(e)(4)(A)-1—Lump sum distributions in the case of an employee who has separated from service.
11.402(e)(4)(B)-1—Election to treat an amount as a lump sum distribution.
11.404(a)(6)-1—Time when contributions to “H.R. 10” plans considered made.
11.408(a)(2)-1—Trustee of individual retirement accounts.
11.410-1—Election by church to have participation, vesting, funding, etc., provisions apply.
11.410(b)-1—Minimum coverage requirements.
11.412(c)-7—Election to treat certain retroactive plan amendments as made on the first day of the plan year.
11.412(c)-11—Election with respect to bonds.
11.412(c)-12—Extension of time to make contributions to satisfy requirements of section 412.
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