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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 54--PENSION EXCISE TAXES
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| General rules relating to excise tax on failure to meet minimum funding standards. |
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| Tax on excess contributions to plans benefiting self-employed individuals. |
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| Excise tax on accumulations in individual retirement accounts or annuities. |
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| Excise tax on accumulations in qualified retirement plans. |
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| General rules relating to excise tax on prohibited transactions. |
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| Statutory exemptions for office space or services and certain transactions involving financial institutions. |
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| Other statutory exemptions. |
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| Definition of ''fiduciary''. |
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| Definition of the term ''qualifying employer security''. |
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| Election to pay an excise tax for certain pre-1975 prohibited transactions. |
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| Other transitional rules. |
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| Questions and answers relating to taxes with respect to welfare benefit funds (temporary). |
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| Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary). |
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| Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary). |
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| Excise tax on certain excess contributions and excess aggregate contributions; table of contents. |
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| Excise tax on certain excess contributions and excess aggregate contributions. |
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| COBRA continuation coverage. |
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| Electing COBRA continuation coverage. |
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| Duration of COBRA continuation coverage. |
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| Paying for COBRA continuation coverage. |
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| Business reorganizations and employer withdrawals from multiemployer plans. |
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| Interaction of FMLA and COBRA. |
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| Requirement of return and time for filing of the excise tax under section 4980D. |
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| Requirement of return and time for filing of the excise tax under section 4980E. |
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| Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. |
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| Failure of employer to make comparable health savings account contributions. |
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| Employer contribution defined. |
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| Failure of employer to make comparable health savings account contributions. |
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| Calculating comparable contributions. |
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| HSA comparability rules and cafeteria plans and waiver of excise tax. |
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| Special rule for contributions made to the HSAs of nonhighly compensated employees. |
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| Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012. |
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| Tax on excess distributions and excess accumulations (temporary). |
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| General requirement of return, statement, or list. |
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| General requirement of return, statement, or list (temporary). |
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| General requirement of return, statement, or list. |
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| Requirement of statement disclosing participation in certain transactions by taxpayers. |
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| Reporting requirements for tax return preparers. |
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| Signing of returns and other documents. |
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| Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G. |
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| Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record. |
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| Tax return preparers furnishing identifying numbers for returns or claims for refund filed. |
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| Time and place for paying of tax shown on returns. |
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| Section 6694 penalties applicable to tax return preparer. |
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| Penalties for understatement due to an unreasonable position. |
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| Penalty for understatement due to willful, reckless, or intentional conduct. |
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| Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. |
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| Other assessable penalties with respect to the preparation of tax returns for other persons. |
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| Claims for credit or refund by tax return preparers. |
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| Limitations on preexisting condition exclusion period. |
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| Rules relating to creditable coverage. |
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| Evidence of creditable coverage. |
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| Special enrollment periods. |
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| Prohibiting discrimination against participants and beneficiaries based on a health factor. |
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| Special rules for certain church plans. |
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| Standards relating to benefits for mothers and newborns. |
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| Parity in the application of certain limits to mental health benefits (temporary). |
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| Special rules relating to group health plans. |
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