26 CFR 1.414 - xxx

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

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.