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Treasury Regulations · 26 CFR

§ 54.4975-12. Definition of the term “qualifying employer security”.

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. § 4975

Cite as 26 CFR § 54.4975-12

At a glance

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

Status
In the current eCFR
Issued
September 2, 1977 by T.D. 7506
Issued under
26 U.S.C. § 4975
Length
122 words · about 1 min to read
Defines
1 term
Cross-references
cites 3 Code sections and 0 regulations; cited by 1
(a) In general. For purposes of section 4975(e)(8) and this section, the term “qualifying employer security” means an employer security which is:
(1) Stock or otherwise an equity security, or
(2) A bond, debenture, note, or certificate or other evidence of indebtedness which is described in paragraphs (1), (2), and (3) of section 503(e).
(b) Special rule. In determining whether a bond, debenture, note, or certificate or other evidence of indebtedness is described in paragraphs (1), (2), and (3) of section 503(e), any organization described in section 401(a) shall be treated as an organization subject to the provisions of section 503.

(Sec. 4975(e)(7) (88 Stat. 976; 26 U.S.C. 4975(e)(7)))

[T.D. 7506, 42 FR 44394, Sept. 2, 1977]

Terms defined here

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Other regulations under § 4975

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 1 other regulation

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. 7506 (42 FR 44394)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 54 Pension excise taxes

Nearby sections