CFR 26-54.4980H-2-2014
Internal revenue. Part54:Pension excise taxes. Section54.4980H–2:Applicable large employer and applicable large employer member.

Standard No.

CFR 26-54.4980H-2-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 26-54.4980H-2-2014

Scope

(a) In general. Section 4980H applies to an applicable large employer and to all of the applicable large employer members that comprise that applicable large employer.

CFR 26-54.4980H-2-2014 history

• 2014 CFR 26-54.4980H-2-2014 Internal revenue. Part54:Pension excise taxes. Section54.4980H–2:Applicable large employer and applicable large employer member.