This section contains the captions that appear in § 54.4979.
In general.
General rule.
Liability for tax.
Due date and form for payment of tax.
Special rule for simplified employee pensions.
Definitions.
Excess aggregate contributions.
Excess contributions.
Plan.
No tax when excess distributed within 21/2 months of close of year or additional employer contributions made.
General rule.
Tax treatment of distributions.
Income.
Example.
Effective date.
General rule.
Section 403(b) annuity contracts.
Collectively bargained plans and plans of state or local governments.
Plan years beginning before January 1, 1992.
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