CFR 26-54.9801-3-2014
Internal revenue. Part54:Pension excise taxes. Section54.9801–3:Limitations on preexisting condition exclusion period.

Standard No.

CFR 26-54.9801-3-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 26-54.9801-3-2014

Scope

(a) Preexisting condition exclusion—(1) Defined—(i) A preexisting condition exclusion means a preexisting condition exclusion within the meaning set forth in § 54.9801–2.

CFR 26-54.9801-3-2014 history

• 2014 CFR 26-54.9801-3-2014 Internal revenue. Part54:Pension excise taxes. Section54.9801–3:Limitations on preexisting condition exclusion period.