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Treasury Regulations · 26 CFR

§ 11.412(c)-12. Extension of time to make contributions to satisfy requirements of section 412.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 412(c)

Cite as 26 CFR § 11.412(c)-12

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
October 22, 1976 by T.D. 7439
Issued under
26 U.S.C. § 412(c)
Length
233 words · about 1 min to read
Cross-references
cites 2 Code sections and 0 regulations; cited by 0
(a) In general. Section 412(c)(10) of the Internal Revenue Code of 1954 provides that for purposes of section 412 a contribution for a plan year made after the end of such plan year but not later than two and one-half months after the last day of such plan year shall be deemed to have been made on such last day. Section 412(c) (10) further provides that the two and one-half month period may be extended for not more than six months under regulations.
(b) Six month extension of two and one-half month period.
(1) For purposes of section 412 a contribution for a plan year to which section 412 applies that is made not more than eight and one-half months after the end of such plan year shall be deemed to have been made on the last day of such year.
(2) The rules of this section relating to the time a contribution to a plan is deemed made for purposes of the minimum funding standard under section 412 are independent from the rules contained in section 404(a) (6) relating to the time a contribution to a plan is deemed made for purposes of claiming a deduction for such contribution under section 404.

(Sec. 412(c)(10), Internal Revenue Code of 1954 (88 Stat. 917; 26 U.S.C. 412(c)(10)))

[T.D. 7439, 41 FR 46597, Oct. 22, 1976]

Other regulations under § 412

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

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. Issued by T.D. 7439 (41 FR 46597)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 11 Temporary income tax regulations under the employee retirement income security act of 1974

Nearby sections