Regulations last checked for updates: Oct 13, 2025

Title 26 - Internal Revenue last revised: Sep 16, 2025
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.410(a)-1 - § 1.440]
§ 1.414(v)-2 - xxx
Link to an amendment published at 90 FR 44548, Sept. 16, 2025.
authority: Section 1.410(b)-2 also issued under 26 U.S.C. 410(b)(6)
cite as: 26 CFR 1.414
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