§ 1.404(k)-3. Disallowance of deduction for reacquisition payments.

Other regulations under § 404

• § 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
• § 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
• § 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
• § 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
• § 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
• § 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
• § 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
• § 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
• § 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
• § 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
• § 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
• § 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
• § 1.404(c)-1 Certain negotiated plans; effect of section 404(c).
• § 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
• § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
• § 1.404(g)-1 Deduction of employer liability payments.
• § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

Regulations it cites

• § 1.162(k)-1 Disallowance of deduction for reacquisition payments.

Cited by 1 other regulation

• § 1.162(k)-1 Disallowance of deduction for reacquisition payments.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. August 30, 2006Issued by T.D. 9282 (71 FR 51474)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes

Nearby sections

• § 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
• § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
• § 1.404(g)-1 Deduction of employer liability payments.
• § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
• § 1.404(k)-3 Disallowance of deduction for reacquisition payments.
• § 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
• § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
• § 1.408-1 General rules.
• § 1.408-2 Individual retirement accounts.