26 CFR Part 141
Part 141—Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974
Internal Revenue · Chapter I, Chapter I—Internal Revenue Service, Department of the Treasury · Subchapter D
26 CFR Part 141 - Words
- 94
- Sections
- 1
- Last amended
- December 30, 2016
- Administered by
- Internal Revenue Service, Department of Treasury
26 CFR Part 141
Text as published by eCFR on .
PART 141—TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
§ 141.4975-13 Definition of “amount involved” and “correction”.
Until superseded by permanent regulations under sections 4975(f) (4) and (5), § 53.4941(e)-1 of this chapter (Foundation Excise Tax Regulations) will be controlling to the extent such regulations describe terms appearing both in section 4941(e) and section 4975(f). Because of the need for immediate guidance with respect to the provisions contained in this Treasury decision, it is found impracticable to issue it with notice and public procedure thereon under subsection (b) of section 553 of title 5 of the United States Code or subject to the effective date limitation of subsection (d) of that section.
[T.D. 7425, 41 FR 32890, Aug. 6, 1976, as amended by T.D. 8084, 51 FR 16305, May 2, 1986]